-- Copyright (C) 2001-2004	Rodolphe Quiedeville		<rodolphe@quiedeville.org>
-- Copyright (C) 2003		Jean-Louis Bergamo			<jlb@j1b.org>
-- Copyright (C) 2004-2009	Laurent Destailleur			<eldy@users.sourceforge.net>
-- Copyright (C) 2004		Benoit Mortier				<benoit.mortier@opensides.be>
-- Copyright (C) 2004		Guillaume Delecourt			<guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2009	Regis Houssin				<regis.houssin@inodbox.com>
-- Copyright (C) 2007		Patrick Raguin				<patrick.raguin@gmail.com>
-- Copyright (C) 2011-2025	Alexandre Spangaro			<alexandre@inovea-conseil.com>
-- Copyright (C) 2023		Udo Tamm					<dev@dolibit.de>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <https://www.gnu.org/licenses/>.
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l''install et tous les sigles '--' sont supprimés.
--
-- Note: To replace a string thas is '__, 0' into an increasing number, you can use vi with comment
-- :let @a=1 | %s/__, 0/\='__, '.(@a+setreg('a',@a+1))/g
--

-- ID    0 - 438
-- ID 1501 - 5999
-- ID 7000 - 7208
-- ID 8000 - 9120
-- ADD 100000 to rowid # Do no remove this comment --


-- Content / Contenu:
-- PCG25-DEV     -   50
-- PCG18-ASSOC   -  900
-- PCGAFR14-DEV  - 1690



--
-- Descriptif des plans comptables FR PCG25-DEV
--
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5967,'PCG25-DEV','CAPIT',      '1', 0, 'Comptes de capitaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5968,'PCG25-DEV','IMMO',       '2', 0, 'Comptes d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5969,'PCG25-DEV','STOCK',      '3', 0, 'Comptes de stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5970,'PCG25-DEV','THIRDPARTY', '4', 0, 'Comptes de tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5971,'PCG25-DEV','FINAN',      '5', 0, 'Comptes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5972,'PCG25-DEV','EXPENSE',    '6', 0, 'Comptes de charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5973,'PCG25-DEV','INCOME',     '7', 0, 'Comptes de produits','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5000,'PCG25-DEV','CAPIT',   '10',5967,'Capital et réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5001,'PCG25-DEV','CAPIT',  '101',5000,'Capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5002,'PCG25-DEV','CAPIT', '1011',5001,'Capital souscrit - non appelé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5003,'PCG25-DEV','CAPIT', '1012',5001,'Capital souscrit - appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5004,'PCG25-DEV','CAPIT', '1013',5001,'Capital souscrit - appelé, versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5005,'PCG25-DEV','CAPIT','10131',5004,'Capital non amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5006,'PCG25-DEV','CAPIT','10132',5004,'Capital amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5007,'PCG25-DEV','CAPIT', '1018',5001,'Capital souscrit soumis à des réglementations particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5008,'PCG25-DEV','CAPIT',  '102',5000,'Fonds fiduciaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5009,'PCG25-DEV','CAPIT',  '104',5000,'Primes liées au capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5010,'PCG25-DEV','CAPIT', '1041',5009,'Primes d''émission','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5011,'PCG25-DEV','CAPIT', '1042',5009,'Primes de fusion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5012,'PCG25-DEV','CAPIT', '1043',5009,'Primes d''apport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5013,'PCG25-DEV','CAPIT', '1044',5009,'Primes de conversion d''obligations en actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5014,'PCG25-DEV','CAPIT', '1045',5009,'Bons de souscription d''actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5015,'PCG25-DEV','CAPIT',  '105',5000,'Écarts de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5022,'PCG25-DEV','CAPIT',  '106',5000,'Réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5023,'PCG25-DEV','CAPIT', '1061',5022,'Réserve légale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5026,'PCG25-DEV','CAPIT', '1062',5022,'Réserves indisponibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5027,'PCG25-DEV','CAPIT', '1063',5022,'Réserves statutaires ou contractuelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5028,'PCG25-DEV','CAPIT', '1064',5022,'Réserves réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5032,'PCG25-DEV','CAPIT', '1068',5022,'Autres réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5034,'PCG25-DEV','CAPIT',  '107',5000,'Écart d''équivalence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5035,'PCG25-DEV','CAPIT',  '108',5000,'Compte de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5036,'PCG25-DEV','CAPIT',  '109',5000,'Actionnaires : capital souscrit - non appelé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5037,'PCG25-DEV','CAPIT',   '11',5967,'Report à nouveau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5038,'PCG25-DEV','CAPIT',  '110',5037,'Report à nouveau - solde créditeur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5039,'PCG25-DEV','CAPIT',  '119',5037,'Report à nouveau - solde débiteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5040,'PCG25-DEV','CAPIT',   '12',5967,'Résultat de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5041,'PCG25-DEV','CAPIT',  '120',5040,'Résultat de l''exercice - bénéfice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5042,'PCG25-DEV','CAPIT', '1209',5040,'Acomptes sur dividendes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5043,'PCG25-DEV','CAPIT',  '129',5041,'Résultat de l''exercice - perte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5044,'PCG25-DEV','CAPIT',   '13',5967,'Subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5045,'PCG25-DEV','CAPIT',  '131',5044,'Subventions d''investissement octroyées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5055,'PCG25-DEV','CAPIT',  '139',5044,'Subventions d''investissement inscrites au compte de résultat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5066,'PCG25-DEV','CAPIT',   '14',5967,'Provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5070,'PCG25-DEV','CAPIT',  '143',5066,'Provisions réglementées pour hausse de prix','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5074,'PCG25-DEV','CAPIT',  '145',5066,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5077,'PCG25-DEV','CAPIT',  '148',5066,'Autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5078,'PCG25-DEV','CAPIT',   '15',5967,'Provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5079,'PCG25-DEV','CAPIT',  '151',5078,'Provisions pour risques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5080,'PCG25-DEV','CAPIT', '1511',5079,'Provisions pour litiges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5081,'PCG25-DEV','CAPIT', '1512',5079,'Provisions pour garanties données aux clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5083,'PCG25-DEV','CAPIT', '1514',5079,'Provisions pour amendes et pénalités','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5084,'PCG25-DEV','CAPIT', '1515',5079,'Provisions pour pertes de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5085,'PCG25-DEV','CAPIT', '1516',5079,'Provisions pour pertes sur contrats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5086,'PCG25-DEV','CAPIT', '1518',5079,'Autres provisions pour risques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5087,'PCG25-DEV','CAPIT',  '152',5078,'Provisions pour charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5088,'PCG25-DEV','CAPIT', '1521',5087,'Provisions pour pensions et obligations similaires', '1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5089,'PCG25-DEV','CAPIT', '1522',5087,'Provisions pour restructurations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'PCG25-DEV','CAPIT', '1523',5087,'Provisions pour impôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5091,'PCG25-DEV','CAPIT', '1524',5087,'Provisions pour renouvellement des immobilisations - entreprises concessionnaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5092,'PCG25-DEV','CAPIT', '1525',5087,'Provisions pour gros entretien ou grandes révisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5093,'PCG25-DEV','CAPIT', '1526',5087,'Provisions pour remise en état','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5094,'PCG25-DEV','CAPIT', '1527',5087,'Autres provisions pour charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5095,'PCG25-DEV','CAPIT',   '16',5967,'Emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5096,'PCG25-DEV','CAPIT',  '161',5095,'Emprunts obligataires convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5097,'PCG25-DEV','CAPIT', '1618',5096,'Intérêts courus sur emprunts obligataires convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5098,'PCG25-DEV','CAPIT',  '162',5095,'Obligations représentatives de passifs nets remis en fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5099,'PCG25-DEV','CAPIT',  '163',5095,'Autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5100,'PCG25-DEV','CAPIT', '1638',5099,'Intérêts courus sur autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5101,'PCG25-DEV','CAPIT',  '164',5095,'Emprunts auprès des établissements de crédit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5102,'PCG25-DEV','CAPIT', '1648',5101,'Intérêts courus sur emprunts auprès des établissements de crédit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5103,'PCG25-DEV','CAPIT',  '165',5095,'Dépôts et cautionnements reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5104,'PCG25-DEV','CAPIT', '1651',5103,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5105,'PCG25-DEV','CAPIT', '1655',5103,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5106,'PCG25-DEV','CAPIT', '1658',5103,'Intérêts courus sur dépôts et cautionnements reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5107,'PCG25-DEV','CAPIT',  '166',5095,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5108,'PCG25-DEV','CAPIT', '1661',5107,'Comptes bloqués','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5109,'PCG25-DEV','CAPIT', '1662',5107,'Fonds de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'PCG25-DEV','CAPIT', '1668',5107,'Intérêts courus sur participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5111,'PCG25-DEV','CAPIT',  '167',5095,'Emprunts et dettes assortis de conditions particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'PCG25-DEV','CAPIT', '1671',5111,'Émissions de titres participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'PCG25-DEV','CAPIT','16718',5112,'Intérêts courus sur titres participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'PCG25-DEV','CAPIT', '1674',5111,'Avances conditionnées de l''État','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5115,'PCG25-DEV','CAPIT','16748',5114,'Intérêts courus sur avances conditionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5116,'PCG25-DEV','CAPIT', '1675',5111,'Emprunts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5117,'PCG25-DEV','CAPIT','16758',5116,'Intérêts courus sur emprunts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5118,'PCG25-DEV','CAPIT',  '168',5095,'Autres emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5119,'PCG25-DEV','CAPIT', '1681',5118,'Autres emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5120,'PCG25-DEV','CAPIT', '1685',5118,'Rentes viagères capitalisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5121,'PCG25-DEV','CAPIT', '1687',5118,'Autres dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5122,'PCG25-DEV','CAPIT', '1688',5118,'Intérêts courus sur autres emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5123,'PCG25-DEV','CAPIT',  '169',5095,'Primes de remboursement des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5124,'PCG25-DEV','CAPIT',   '17',5967,'Dettes rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5125,'PCG25-DEV','CAPIT',  '171',5124,'Dettes rattachées à des participations - groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5126,'PCG25-DEV','CAPIT',  '174',5124,'Dettes rattachées à des participations - hors groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5127,'PCG25-DEV','CAPIT',  '178',5124,'Dettes rattachées à des sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5128,'PCG25-DEV','CAPIT',   '18',5967,'Comptes de liaison des établissements et sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5129,'PCG25-DEV','CAPIT',  '181',5128,'Comptes de liaison des établissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5132,'PCG25-DEV','CAPIT',  '186',5128,'Biens et prestations de services échangés entre établissements - charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5133,'PCG25-DEV','CAPIT',  '187',5128,'Biens et prestations de services échangés entre établissements - produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5134,'PCG25-DEV','CAPIT',  '188',5128,'Comptes de liaison des sociétés en participation','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5135,'PCG25-DEV','IMMO',    '20',5968,'Immobilisations incorporelles et frais d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5136,'PCG25-DEV','IMMO',   '201',5135,'Frais d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5137,'PCG25-DEV','IMMO',  '2011',5136,'Frais de constitution','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5138,'PCG25-DEV','IMMO',  '2012',5136,'Frais de premier établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5139,'PCG25-DEV','IMMO', '20121',5138,'Frais de prospection','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5140,'PCG25-DEV','IMMO', '20122',5138,'Frais de publicité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5141,'PCG25-DEV','IMMO',  '2013',5136,'Frais d''augmentation de capital et d''opérations diverses - fusions, scissions, transformations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5142,'PCG25-DEV','IMMO'   ,'203',5135,'Frais de développement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5143,'PCG25-DEV','IMMO',   '205',5135,'Concessions et droits similaires, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5144,'PCG25-DEV','IMMO',   '206',5135,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5145,'PCG25-DEV','IMMO',   '207',5135,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5146,'PCG25-DEV','IMMO',   '208',5135,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5147,'PCG25-DEV','IMMO',  '2081',5146,'Mali de fusion sur actifs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5148,'PCG25-DEV','IMMO',    '21',5968,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5149,'PCG25-DEV','IMMO',   '211',5148,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5150,'PCG25-DEV','IMMO',  '2111',5149,'Terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5151,'PCG25-DEV','IMMO',  '2112',5149,'Terrains aménagés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5152,'PCG25-DEV','IMMO',  '2113',5149,'Sous-sols et sur-sols','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5153,'PCG25-DEV','IMMO',  '2114',5149,'Terrains de carrières (Tréfonds)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5155,'PCG25-DEV','IMMO',  '2115',5149,'Terrains bâtis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5160,'PCG25-DEV','IMMO',   '212',5148,'Agencements et aménagements de terrains (même ventilation que celle du compte 211)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5161,'PCG25-DEV','IMMO',   '213',5148,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5162,'PCG25-DEV','IMMO',  '2131',5161,'Bâtiments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5168,'PCG25-DEV','IMMO',  '2135',5161,'Installations générales - agencements - aménagements des constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5174,'PCG25-DEV','IMMO',  '2138',5161,'Ouvrages d''infrastructure','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'PCG25-DEV','IMMO',   '214',5148,'Constructions sur sol d''autrui (même ventilation que celle du compte 213)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5181,'PCG25-DEV','IMMO',   '215',5148,'Installations techniques, matériels et outillages industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5182,'PCG25-DEV','IMMO',  '2151',5181,'Installations complexes spécialisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5183,'PCG25-DEV','IMMO', '21511',5182,'Installations complexes spécialisées sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5184,'PCG25-DEV','IMMO', '21514',5182,'Installations complexes spécialisées sur sol d''autrui','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5185,'PCG25-DEV','IMMO',  '2153',5181,'Installations à caractère spécifique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5186,'PCG25-DEV','IMMO', '21531',5185,'Installations à caractère spécifique sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5187,'PCG25-DEV','IMMO', '21534',5185,'Installations à caractère spécifique sur sol d''autrui','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5188,'PCG25-DEV','IMMO',  '2154',5181,'Matériels industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5189,'PCG25-DEV','IMMO',  '2155',5181,'Outillages industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'PCG25-DEV','IMMO',  '2157',5181,'Agencements et aménagements des matériels et outillages industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5191,'PCG25-DEV','IMMO',   '218',5148,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5192,'PCG25-DEV','IMMO',  '2181',5191,'Installations générales, agencements, aménagements divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5193,'PCG25-DEV','IMMO',  '2182',5191,'Matériel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5194,'PCG25-DEV','IMMO',  '2183',5191,'Matériel de bureau et matériel informatique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5195,'PCG25-DEV','IMMO',  '2184',5191,'Mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5196,'PCG25-DEV','IMMO',  '2185',5191,'Cheptel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5197,'PCG25-DEV','IMMO',  '2186',5191,'Emballages récupérables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5198,'PCG25-DEV','IMMO',  '2187',5191,'Mali de fusion sur actifs corporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5199,'PCG25-DEV','IMMO',    '22',5968,'Immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5200,'PCG25-DEV','IMMO',   '229',5199,'Droits du concédant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5201,'PCG25-DEV','IMMO',    '23',5968,'Immobilisations en cours, avances et acomptes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5202,'PCG25-DEV','IMMO',   '231',5201,'Immobilisations corporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5205,'PCG25-DEV','IMMO',   '232',5201,'Immobilisations incorporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5206,'PCG25-DEV','IMMO',   '237',5201,'Avances et acomptes versés sur commandes d''immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5207,'PCG25-DEV','IMMO',   '238',5201,'Avances et acomptes versés sur commandes d''immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5208,'PCG25-DEV','IMMO',    '26',5968,'Participations et créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5209,'PCG25-DEV','IMMO',   '261',5208,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5210,'PCG25-DEV','IMMO',  '2611',5209,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5211,'PCG25-DEV','IMMO',  '2618',5209,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5212,'PCG25-DEV','IMMO',   '262',5208,'Titres évalués par équivalence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5213,'PCG25-DEV','IMMO',   '266',5208,'Autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5214,'PCG25-DEV','IMMO',  '2661',5213,'Droits représentatifs d''actifs nets remis en fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5215,'PCG25-DEV','IMMO',   '267',5208,'Créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5216,'PCG25-DEV','IMMO',  '2671',5215,'Créances rattachées à des participations - groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5217,'PCG25-DEV','IMMO',  '2674',5215,'Créances rattachées à des participations - hors groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5218,'PCG25-DEV','IMMO',  '2675',5215,'Versements représentatifs d''apports non capitalisés - appel de fonds','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5219,'PCG25-DEV','IMMO',  '2676',5215,'Avances consolidables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5220,'PCG25-DEV','IMMO',  '2677',5215,'Autres créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5221,'PCG25-DEV','IMMO',  '2678',5215,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5222,'PCG25-DEV','IMMO',   '268',5208,'Créances rattachées à des sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5223,'PCG25-DEV','IMMO',  '2681',5222,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5224,'PCG25-DEV','IMMO',  '2688',5222,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5225,'PCG25-DEV','IMMO',   '269',5208,'Versements restant à effectuer sur titres de participation non libérés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5226,'PCG25-DEV','IMMO',    '27',5968,'Autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5227,'PCG25-DEV','IMMO',   '271',5226,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5228,'PCG25-DEV','IMMO',  '2711',5227,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5229,'PCG25-DEV','IMMO',  '2718',5227,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5230,'PCG25-DEV','IMMO',   '272',5226,'Titres immobilisés (droit de créance)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5231,'PCG25-DEV','IMMO',  '2721',5230,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5232,'PCG25-DEV','IMMO',  '2722',5230,'Bons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5233,'PCG25-DEV','IMMO',   '273',5226,'Titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5234,'PCG25-DEV','IMMO',   '274',5226,'Prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5235,'PCG25-DEV','IMMO',  '2741',5234,'Prêts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5236,'PCG25-DEV','IMMO',  '2742',5234,'Prêts aux associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5237,'PCG25-DEV','IMMO',  '2743',5234,'Prêts au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5238,'PCG25-DEV','IMMO',  '2748',5234,'Autres prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5239,'PCG25-DEV','IMMO',   '275',5226,'Dépôts et cautionnements versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5240,'PCG25-DEV','IMMO',  '2751',5239,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5241,'PCG25-DEV','IMMO',  '2755',5239,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5242,'PCG25-DEV','IMMO',   '276',5226,'Autres créances immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5243,'PCG25-DEV','IMMO',  '2761',5242,'Créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5244,'PCG25-DEV','IMMO',  '2768',5242,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5245,'PCG25-DEV','IMMO', '27682',5244,'Intérêts courus sur titres immobilisés (droit de créance)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5246,'PCG25-DEV','IMMO', '27684',5244,'Intérêts courus sur prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5247,'PCG25-DEV','IMMO', '27685',5244,'Intérêts courus sur dépôts et cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5248,'PCG25-DEV','IMMO', '27688',5244,'Intérêts courus sur créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5249,'PCG25-DEV','IMMO',   '277',5226,'(Actions propres ou parts propres)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5250,'PCG25-DEV','IMMO',  '2771',5249,'Actions propres ou parts propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5251,'PCG25-DEV','IMMO',  '2772',5249,'Actions propres ou parts propres en voie d''annulation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5252,'PCG25-DEV','IMMO',   '278',5226,'Mali de fusion sur actifs financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5253,'PCG25-DEV','IMMO',   '279',5226,'Versements restant à effectuer sur titres immobilisés non libérés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5254,'PCG25-DEV','IMMO',    '28',5968,'Amortissements des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5255,'PCG25-DEV','IMMO',   '280',5254,'Amortissements des immobilisations incorporelles et des frais d''établissement (même ventilation que celle du compte 20)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5256,'PCG25-DEV','IMMO',  '2801',5255,'Frais d''établissement (même ventilation que celle du compte 201)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5257,'PCG25-DEV','IMMO',  '2803',5255,'Frais de développement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5258,'PCG25-DEV','IMMO',  '2805',5255,'Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5259,'PCG25-DEV','IMMO',  '2806',5255,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5260,'PCG25-DEV','IMMO',  '2807',5255,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5261,'PCG25-DEV','IMMO',  '2808',5255,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5262,'PCG25-DEV','IMMO',   '281',5254,'Amortissements des immobilisations corporelles (même ventilation que celle du compte 21)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5263,'PCG25-DEV','IMMO',  '2812',5262,'Agencements, aménagements de terrains (même ventilation que celle du compte 212)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5264,'PCG25-DEV','IMMO',  '2813',5262,'Constructions (même ventilation que celle du compte 213)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5265,'PCG25-DEV','IMMO',  '2814',5262,'Constructions sur sol d''autrui (même ventilation que celle du compte 214)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5266,'PCG25-DEV','IMMO',  '2815',5262,'Installations, matériel et outillage industriels (même ventilation que celle du compte 215)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5267,'PCG25-DEV','IMMO',  '2818',5262,'Autres immobilisations corporelles (même ventilation que celle du compte 218)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5268,'PCG25-DEV','IMMO', '28187',5267,'Amortissement du mali de fusion sur actifs corporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5269,'PCG25-DEV','IMMO',   '282',5254,'Amortissements des immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5270,'PCG25-DEV','IMMO',    '29',5968,'Dépréciations des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5271,'PCG25-DEV','IMMO',   '290',5270,'Dépréciations des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5272,'PCG25-DEV','IMMO',  '2901',5271,'Frais d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5273,'PCG25-DEV','IMMO',  '2903',5271,'Frais de développement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5274,'PCG25-DEV','IMMO',  '2905',5271,'Marques, procédés, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5275,'PCG25-DEV','IMMO',  '2906',5271,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5276,'PCG25-DEV','IMMO',  '2907',5271,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5277,'PCG25-DEV','IMMO',  '2908',5271,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5278,'PCG25-DEV','IMMO', '29081',5277,'Dépréciation du mali de fusion sur actifs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5279,'PCG25-DEV','IMMO',   '291',5270,'Dépréciations des immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5280,'PCG25-DEV','IMMO',  '2911',5279,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5281,'PCG25-DEV','IMMO',  '2912',5279,'Agencements et aménagements de terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5282,'PCG25-DEV','IMMO',  '2913',5279,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5283,'PCG25-DEV','IMMO',  '2914',5279,'Constructions sur sol d''autrui','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5284,'PCG25-DEV','IMMO',  '2915',5279,'Installations techniques, matériels et outillages industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5285,'PCG25-DEV','IMMO',  '2918',5279,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5286,'PCG25-DEV','IMMO', '29187',5285,'Dépréciation du mali de fusion sur actifs corporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5287,'PCG25-DEV','IMMO',   '292',5270,'Dépréciations des immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5288,'PCG25-DEV','IMMO',   '293',5270,'Dépréciations des immobilisations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5289,'PCG25-DEV','IMMO',  '2931',5288,'Immobilisations corporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5290,'PCG25-DEV','IMMO',  '2932',5288,'Immobilisations incorporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5291,'PCG25-DEV','IMMO',   '296',5270,'Dépréciations des participations et créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5292,'PCG25-DEV','IMMO',  '2961',5291,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5293,'PCG25-DEV','IMMO',  '2962',5291,'Titres évalués par équivalence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5294,'PCG25-DEV','IMMO',  '2966',5291,'Autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5295,'PCG25-DEV','IMMO',  '2967',5291,'Créances rattachées à des participations (même ventilation que celle du compte 267)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5296,'PCG25-DEV','IMMO',  '2968',5291,'Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5297,'PCG25-DEV','IMMO',   '297',5270,'Dépréciations des autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5298,'PCG25-DEV','IMMO',  '2971',5297,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5299,'PCG25-DEV','IMMO',  '2972',5297,'Titres immobilisés (droit de créance)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5300,'PCG25-DEV','IMMO',  '2973',5297,'Titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5301,'PCG25-DEV','IMMO',  '2974',5297,'Prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5302,'PCG25-DEV','IMMO',  '2975',5297,'Dépôts et cautionnements versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5303,'PCG25-DEV','IMMO',  '2976',5297,'Autres créances immobilisées','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'PCG25-DEV','STOCK',   '31',5969,'Matières premières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'PCG25-DEV','STOCK',   '32',5969,'Autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5312,'PCG25-DEV','STOCK',  '321',5311,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5313,'PCG25-DEV','STOCK',  '322',5311,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5314,'PCG25-DEV','STOCK', '3221',5313,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5315,'PCG25-DEV','STOCK', '3222',5313,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5316,'PCG25-DEV','STOCK', '3223',5313,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5317,'PCG25-DEV','STOCK', '3224',5313,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5318,'PCG25-DEV','STOCK', '3225',5313,'Fournitures de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5319,'PCG25-DEV','STOCK',  '326',5311,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'PCG25-DEV','STOCK', '3261',5319,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'PCG25-DEV','STOCK', '3265',5319,'Emballages récupérables non identifiables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5322,'PCG25-DEV','STOCK', '3267',5319,'Emballages à usage mixte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'PCG25-DEV','STOCK',   '33',5969,'En-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5324,'PCG25-DEV','STOCK',  '331',5323,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5325,'PCG25-DEV','STOCK',  '335',5323,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5326,'PCG25-DEV','STOCK',   '34',5969,'En-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5327,'PCG25-DEV','STOCK',  '341',5326,'Études en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'PCG25-DEV','STOCK',  '345',5326,'Prestations de services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5329,'PCG25-DEV','STOCK',   '35',5969,'Stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5330,'PCG25-DEV','STOCK',  '351',5329,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5332,'PCG25-DEV','STOCK',  '355',5329,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5335,'PCG25-DEV','STOCK',  '358',5329,'Produits résiduels ou matières de récupération','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5336,'PCG25-DEV','STOCK', '3581',5335,'Déchets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5337,'PCG25-DEV','STOCK', '3585',5335,'Rebuts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5338,'PCG25-DEV','STOCK', '3586',5335,'Matières de récupération','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5339,'PCG25-DEV','STOCK',   '36',5969,'Compte à ouvrir, le cas échéant, sous l''intitulé « Stocks provenant d''immobilisations »','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5340,'PCG25-DEV','STOCK',   '37',5969,'Stocks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5343,'PCG25-DEV','STOCK',   '38',5969,'Le compte 38 peut être utilisé pour comptabiliser les stocks en voie d''acheminement, mis en dépôt ou donnés en consignation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5344,'PCG25-DEV','STOCK',   '39',5969,'Dépréciations des stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5345,'PCG25-DEV','STOCK',  '391',5344,'Dépréciations des matières premières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5349,'PCG25-DEV','STOCK',  '392',5344,'Dépréciations des autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5353,'PCG25-DEV','STOCK',  '393',5344,'Dépréciations des en-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5356,'PCG25-DEV','STOCK',  '394',5344,'Dépréciations des en-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5359,'PCG25-DEV','STOCK',  '395',5344,'Dépréciations des stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5360,'PCG25-DEV','STOCK',  '397',5344,'Dépréciations des stocks de marchandises','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5365,'PCG25-DEV','THIRDPARTY',   '40',5970,'Fournisseurs et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active, centralized) VALUES (__ENTITY__, 5367,'PCG25-DEV','THIRDPARTY',  '401',5365,'Fournisseurs','1', '1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5368,'PCG25-DEV','THIRDPARTY', '4011',5367,'Fournisseurs - Achats de biens et prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5369,'PCG25-DEV','THIRDPARTY', '4017',5367,'Fournisseurs - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5370,'PCG25-DEV','THIRDPARTY',  '403',5365,'Fournisseurs - Effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5371,'PCG25-DEV','THIRDPARTY',  '404',5365,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5372,'PCG25-DEV','THIRDPARTY', '4041',5371,'Fournisseurs - Achats d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5373,'PCG25-DEV','THIRDPARTY', '4047',5371,'Fournisseurs d''immobilisations - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5374,'PCG25-DEV','THIRDPARTY',  '405',5365,'Fournisseurs d''immobilisations - Effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5375,'PCG25-DEV','THIRDPARTY',  '408',5365,'Fournisseurs - Factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5376,'PCG25-DEV','THIRDPARTY', '4081',5375,'Fournisseurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5377,'PCG25-DEV','THIRDPARTY', '4084',5375,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5378,'PCG25-DEV','THIRDPARTY', '4088',5375,'Fournisseurs - Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5379,'PCG25-DEV','THIRDPARTY',  '409',5365,'Fournisseurs débiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5380,'PCG25-DEV','THIRDPARTY', '4091',5379,'Fournisseurs - Avances et acomptes versés sur commandes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5381,'PCG25-DEV','THIRDPARTY', '4096',5379,'Fournisseurs - Créances pour emballages et matériel à rendre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5382,'PCG25-DEV','THIRDPARTY', '4097',5379,'Fournisseurs - Autres avoirs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5383,'PCG25-DEV','THIRDPARTY','40971',5382,'Fournisseurs d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5384,'PCG25-DEV','THIRDPARTY','40974',5382,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5385,'PCG25-DEV','THIRDPARTY', '4098',5379,'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5386,'PCG25-DEV','THIRDPARTY',   '41',5970,'Clients et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active, centralized) VALUES (__ENTITY__, 5388,'PCG25-DEV','THIRDPARTY',  '411',5386,'Clients','1', '1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5389,'PCG25-DEV','THIRDPARTY', '4111',5388,'Clients - Ventes de biens ou de prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5390,'PCG25-DEV','THIRDPARTY', '4117',5388,'Clients - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5391,'PCG25-DEV','THIRDPARTY',  '413',5386,'Clients - Effets à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5392,'PCG25-DEV','THIRDPARTY',  '416',5386,'Clients douteux ou litigieux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5393,'PCG25-DEV','THIRDPARTY',  '418',5386,'Clients - Produits non encore facturés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5394,'PCG25-DEV','THIRDPARTY', '4181',5393,'Clients - Factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5395,'PCG25-DEV','THIRDPARTY', '4188',5393,'Clients - Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5396,'PCG25-DEV','THIRDPARTY',  '419',5386,'Clients créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5397,'PCG25-DEV','THIRDPARTY', '4191',5396,'Clients - Avances et acomptes reçus sur commandes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5398,'PCG25-DEV','THIRDPARTY', '4196',5396,'Clients - Dettes sur emballages et matériels consignés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5399,'PCG25-DEV','THIRDPARTY', '4197',5396,'Clients - Autres avoirs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5400,'PCG25-DEV','THIRDPARTY', '4198',5396,'Rabais, remises, ristournes à accorder et autres avoirs à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5401,'PCG25-DEV','THIRDPARTY',   '42',5970,'Personnel et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active, centralized) VALUES (__ENTITY__, 5402,'PCG25-DEV','THIRDPARTY',  '421',5401,'Personnel - Rémunérations dues','1', '1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5403,'PCG25-DEV','THIRDPARTY',  '422',5401,'Comité social et économique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5404,'PCG25-DEV','THIRDPARTY',  '424',5401,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5405,'PCG25-DEV','THIRDPARTY', '4246',5404,'Réserve spéciale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5406,'PCG25-DEV','THIRDPARTY', '4248',5404,'Comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5407,'PCG25-DEV','THIRDPARTY',  '425',5401,'Personnel - Avances et acomptes et autres comptes débiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5408,'PCG25-DEV','THIRDPARTY',  '426',5401,'Personnel - Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5409,'PCG25-DEV','THIRDPARTY',  '427',5401,'Personnel - Oppositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5410,'PCG25-DEV','THIRDPARTY',  '428',5401,'Personnel - Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5411,'PCG25-DEV','THIRDPARTY', '4282',5410,'Dettes provisionnées pour congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5412,'PCG25-DEV','THIRDPARTY', '4284',5410,'Dettes provisionnées pour participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5413,'PCG25-DEV','THIRDPARTY', '4286',5410,'Autres charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5415,'PCG25-DEV','THIRDPARTY',   '43',5970,'Sécurité sociale et autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5416,'PCG25-DEV','THIRDPARTY',  '431',5415,'Sécurité sociale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5417,'PCG25-DEV','THIRDPARTY',  '437',5415,'Autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5418,'PCG25-DEV','THIRDPARTY',  '438',5415,'Organismes sociaux - Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5419,'PCG25-DEV','THIRDPARTY', '4382',5418,'Charges sociales sur congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5420,'PCG25-DEV','THIRDPARTY', '4386',5418,'Autres charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5421,'PCG25-DEV','THIRDPARTY',  '439',5415,'Organismes sociaux - Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5422,'PCG25-DEV','THIRDPARTY',   '44',5970,'État et autres collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5423,'PCG25-DEV','THIRDPARTY',  '441',5422,'État - Subventions et aides à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5424,'PCG25-DEV','THIRDPARTY',  '442',5422,'Contributions, impôts et taxes recouvrés pour le compte de l''État','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5425,'PCG25-DEV','THIRDPARTY', '4421',5424,'Prélèvements à la source (Impôt sur le revenu)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5426,'PCG25-DEV','THIRDPARTY', '4422',5424,'Prélèvements forfaitaires non libératoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5427,'PCG25-DEV','THIRDPARTY', '4423',5424,'Retenues et prélèvements sur les distributions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5428,'PCG25-DEV','THIRDPARTY',  '444',5422,'État - Impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5429,'PCG25-DEV','THIRDPARTY',  '445',5422,'État - Taxes sur le chiffre d''affaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5430,'PCG25-DEV','THIRDPARTY', '4452',5429,'TVA due intracommunautaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5431,'PCG25-DEV','THIRDPARTY', '4455',5429,'Taxes sur le chiffre d''affaires à décaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5432,'PCG25-DEV','THIRDPARTY','44551',5431,'TVA à décaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5433,'PCG25-DEV','THIRDPARTY','44558',5431,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5434,'PCG25-DEV','THIRDPARTY', '4456',5429,'Taxes sur le chiffre d''affaires déductibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5435,'PCG25-DEV','THIRDPARTY','44562',5434,'TVA sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5436,'PCG25-DEV','THIRDPARTY','44563',5434,'TVA transférée par d''autres entités','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5437,'PCG25-DEV','THIRDPARTY','44566',5434,'TVA sur autres biens et services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5438,'PCG25-DEV','THIRDPARTY','44567',5434,'Crédit de TVA à reporter','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5439,'PCG25-DEV','THIRDPARTY','44568',5434,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5440,'PCG25-DEV','THIRDPARTY', '4457',5429,'Taxes sur le chiffre d''affaires collectées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5441,'PCG25-DEV','THIRDPARTY','44571',5440,'TVA collectée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5442,'PCG25-DEV','THIRDPARTY','44578',5440,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5443,'PCG25-DEV','THIRDPARTY', '4458',5429,'Taxes sur le chiffre d''affaires à régulariser ou en attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5444,'PCG25-DEV','THIRDPARTY','44581',5443,'Acomptes - Régime simplifié d''imposition','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5446,'PCG25-DEV','THIRDPARTY','44583',5443,'Remboursement de taxes sur le chiffre d''affaires demandé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5447,'PCG25-DEV','THIRDPARTY','44584',5443,'TVA récupérée d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5448,'PCG25-DEV','THIRDPARTY','44586',5443,'Taxes sur le chiffre d''affaires sur factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5449,'PCG25-DEV','THIRDPARTY','44587',5443,'Taxes sur le chiffre d''affaires sur factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5450,'PCG25-DEV','THIRDPARTY',  '446',5422,'Obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5451,'PCG25-DEV','THIRDPARTY',  '447',5422,'Autres impôts, taxes et versements assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5452,'PCG25-DEV','THIRDPARTY',  '448',5422,'État - Charges à payer et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5453,'PCG25-DEV','THIRDPARTY', '4481',5452,'État - Charges à Payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5454,'PCG25-DEV','THIRDPARTY','44811',5453,'Charges fiscales sur congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5455,'PCG25-DEV','THIRDPARTY','44812',5453,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5456,'PCG25-DEV','THIRDPARTY', '4482',5452,'État - Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5457,'PCG25-DEV','THIRDPARTY',  '449',5422,'Quotas d''émission à acquérir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5458,'PCG25-DEV','THIRDPARTY',   '45',5970,'Groupe et associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5459,'PCG25-DEV','THIRDPARTY',  '451',5458,'Groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5460,'PCG25-DEV','THIRDPARTY',  '455',5458,'Associés - Comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5461,'PCG25-DEV','THIRDPARTY', '4551',5460,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5462,'PCG25-DEV','THIRDPARTY', '4558',5460,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5463,'PCG25-DEV','THIRDPARTY',  '456',5458,'Associés - Opérations sur le capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5464,'PCG25-DEV','THIRDPARTY', '4561',5463,'Associés - Comptes d''apport en société','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5465,'PCG25-DEV','THIRDPARTY','45611',5464,'Apports en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5466,'PCG25-DEV','THIRDPARTY','45615',5464,'Apports en numéraire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5467,'PCG25-DEV','THIRDPARTY', '4562',5463,'Apporteurs - Capital appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5468,'PCG25-DEV','THIRDPARTY','45621',5467,'Actionnaires - Capital souscrit et appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5469,'PCG25-DEV','THIRDPARTY','45625',5467,'Associés - Capital appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5470,'PCG25-DEV','THIRDPARTY', '4563',5463,'Associés - Versements reçus sur augmentation de capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5471,'PCG25-DEV','THIRDPARTY', '4564',5463,'Associés - Versements anticipés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5472,'PCG25-DEV','THIRDPARTY', '4566',5463,'Actionnaires défaillants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5473,'PCG25-DEV','THIRDPARTY', '4567',5463,'Associés - Capital à rembourser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5474,'PCG25-DEV','THIRDPARTY',  '457',5458,'Associés - Dividendes à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5475,'PCG25-DEV','THIRDPARTY',  '458',5458,'Associés - Opérations faites en commun et en GIE','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5476,'PCG25-DEV','THIRDPARTY', '4581',5475,'Opérations courantes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5477,'PCG25-DEV','THIRDPARTY', '4588',5475,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5478,'PCG25-DEV','THIRDPARTY',   '46',5970,'Débiteurs divers et créditeurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5479,'PCG25-DEV','THIRDPARTY',  '462',5478,'Créances sur cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5480,'PCG25-DEV','THIRDPARTY',  '464',5478,'Dettes sur acquisitions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5481,'PCG25-DEV','THIRDPARTY',  '465',5478,'Créances sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5482,'PCG25-DEV','THIRDPARTY',  '467',5478,'Divers comptes débiteurs et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5483,'PCG25-DEV','THIRDPARTY',  '468',5478,'Divers comptes créditeurs et charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5484,'PCG25-DEV','THIRDPARTY',   '47',5970,'Comptes transitoires ou d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5485,'PCG25-DEV','THIRDPARTY',  '471',5484,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5486,'PCG25-DEV','THIRDPARTY',  '472',5484,'Comptes d''attente','0');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5487,'PCG25-DEV','THIRDPARTY',  '473',5484,'Comptes d''attente','0');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5488,'PCG25-DEV','THIRDPARTY',  '474',5484,'Différences d''évaluation - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5489,'PCG25-DEV','THIRDPARTY', '4741',5488,'Différences d''évaluation sur instruments financiers à terme - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5490,'PCG25-DEV','THIRDPARTY', '4742',5488,'Différences d''évaluation sur jetons détenus - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5491,'PCG25-DEV','THIRDPARTY', '4746',5488,'Différences d''évaluation de jetons sur des passifs - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5492,'PCG25-DEV','THIRDPARTY',  '475',5484,'Différences d''évaluation - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5493,'PCG25-DEV','THIRDPARTY', '4751',5492,'Différences d''évaluation sur instruments financiers à terme - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5494,'PCG25-DEV','THIRDPARTY', '4752',5492,'Différences d''évaluation sur jetons détenus - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5495,'PCG25-DEV','THIRDPARTY', '4756',5492,'Différences d''évaluation de jetons sur des passifs - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5496,'PCG25-DEV','THIRDPARTY',  '476',5484,'Différence de conversion - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5497,'PCG25-DEV','THIRDPARTY', '4761',5496,'Diminution des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5498,'PCG25-DEV','THIRDPARTY', '4762',5496,'Augmentation des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5499,'PCG25-DEV','THIRDPARTY', '4768',5496,'Différences compensées par couverture de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5500,'PCG25-DEV','THIRDPARTY',  '477',5484,'Différences de conversion - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5501,'PCG25-DEV','THIRDPARTY', '4771',5500,'Augmentation des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5502,'PCG25-DEV','THIRDPARTY', '4772',5500,'Diminution des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5503,'PCG25-DEV','THIRDPARTY', '4778',5500,'Différences compensées par couverture de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5504,'PCG25-DEV','THIRDPARTY',  '478',5484,'Autres comptes transitoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5505,'PCG25-DEV','THIRDPARTY', '4781',5504,'Mali de fusion sur actif circulant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5506,'PCG25-DEV','THIRDPARTY',   '48',5970,'Comptes de régularisation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5507,'PCG25-DEV','THIRDPARTY',  '481',5506,'Frais d''émission des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5508,'PCG25-DEV','THIRDPARTY',  '486',5506,'Charges constatées d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5509,'PCG25-DEV','THIRDPARTY',  '487',5506,'Produits constatés d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5510,'PCG25-DEV','THIRDPARTY', '4871',5509,'Produits constatés d''avance sur jetons émis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5511,'PCG25-DEV','THIRDPARTY',  '488',5506,'Comptes de répartition périodique des charges et des produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5512,'PCG25-DEV','THIRDPARTY', '4886',5511,'Charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5513,'PCG25-DEV','THIRDPARTY', '4887',5511,'Produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5514,'PCG25-DEV','THIRDPARTY',   '49',5970,'Dépréciations des comptes de tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5515,'PCG25-DEV','THIRDPARTY',  '491',5514,'Dépréciations des comptes de clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5516,'PCG25-DEV','THIRDPARTY',  '495',5514,'Dépréciations des comptes du groupe et des associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5517,'PCG25-DEV','THIRDPARTY', '4951',5516,'Comptes du groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5518,'PCG25-DEV','THIRDPARTY', '4955',5516,'Comptes courants des associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5519,'PCG25-DEV','THIRDPARTY', '4958',5516,'Opérations faites en commun et en GIE','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5520,'PCG25-DEV','THIRDPARTY',  '496',5514,'Dépréciations des comptes de débiteurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5521,'PCG25-DEV','THIRDPARTY', '4962',5520,'Créances sur cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5522,'PCG25-DEV','THIRDPARTY', '4965',5520,'Créances sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5523,'PCG25-DEV','THIRDPARTY', '4967',5520,'Autres comptes débiteurs','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5524,'PCG25-DEV','FINAN',   '50',5971,'Valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5526,'PCG25-DEV','FINAN',  '502',5524,'Actions propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5527,'PCG25-DEV','FINAN', '5021',5526,'Actions destinées à être attribuées aux employés et affectées à des plans déterminés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5528,'PCG25-DEV','FINAN', '5022',5526,'Actions disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5529,'PCG25-DEV','FINAN',  '503',5524,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5530,'PCG25-DEV','FINAN', '5031',5529,'Titres cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5531,'PCG25-DEV','FINAN', '5035',5529,'Titres non cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5532,'PCG25-DEV','FINAN',  '504',5524,'Autres titres conférant un droit de propriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5533,'PCG25-DEV','FINAN',  '505',5524,'Obligations et bons émis par la société et rachetés par elle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5534,'PCG25-DEV','FINAN',  '506',5524,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5535,'PCG25-DEV','FINAN', '5061',5534,'Titres cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5536,'PCG25-DEV','FINAN', '5065',5534,'Titres non cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5537,'PCG25-DEV','FINAN',  '507',5524,'Bons du Trésor et bons de caisse à court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5538,'PCG25-DEV','FINAN',  '508',5524,'Autres valeurs mobilières de placement et autres créances assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5539,'PCG25-DEV','FINAN', '5081',5538,'Autres valeurs mobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5540,'PCG25-DEV','FINAN', '5082',5538,'Bons de souscription','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5541,'PCG25-DEV','FINAN', '5088',5538,'Intérêts courus sur obligations, bons et valeurs assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5542,'PCG25-DEV','FINAN',  '509',5524,'Versements restant à effectuer sur valeurs mobilières de placement non libérées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5543,'PCG25-DEV','FINAN',   '51',5971,'Banques, établissements financiers et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5544,'PCG25-DEV','FINAN',  '511',5543,'Valeurs à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5545,'PCG25-DEV','FINAN', '5111',5544,'Coupons échus à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5546,'PCG25-DEV','FINAN', '5112',5544,'Chèques à encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5547,'PCG25-DEV','FINAN', '5113',5544,'Effets à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5548,'PCG25-DEV','FINAN', '5114',5544,'Effets à l''escompte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5549,'PCG25-DEV','FINAN',  '512',5543,'Banques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5550,'PCG25-DEV','FINAN', '5121',5549,'Comptes en euros','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5551,'PCG25-DEV','FINAN', '5124',5549,'Comptes en devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5555,'PCG25-DEV','FINAN',  '517',5543,'Autres organismes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5556,'PCG25-DEV','FINAN',  '518',5543,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5557,'PCG25-DEV','FINAN', '5181',5556,'Intérêts courus à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5558,'PCG25-DEV','FINAN', '5188',5556,'Intérêts courus à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5559,'PCG25-DEV','FINAN',  '519',5543,'Concours bancaires courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5560,'PCG25-DEV','FINAN', '5191',5559,'Crédit de mobilisation de créances commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5561,'PCG25-DEV','FINAN', '5193',5559,'Mobilisation de créances nées à l''étranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5562,'PCG25-DEV','FINAN', '5198',5559,'Intérêts courus sur concours bancaires courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5563,'PCG25-DEV','FINAN',   '52',5971,'Instruments financiers à terme et jetons détenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5564,'PCG25-DEV','FINAN',  '521',5563,'Instruments financiers à terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5565,'PCG25-DEV','FINAN',  '522',5563,'Jetons détenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5566,'PCG25-DEV','FINAN',  '523',5563,'Jetons auto-détenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5567,'PCG25-DEV','FINAN',  '524',5563,'Jetons empruntés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5568,'PCG25-DEV','FINAN',   '53',5971,'Caisse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5571,'PCG25-DEV','FINAN',   '58',5971,'Virements internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5572,'PCG25-DEV','FINAN',   '59',5971,'Dépréciations des comptes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5573,'PCG25-DEV','FINAN',  '590',5572,'Dépréciations des valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5574,'PCG25-DEV','FINAN', '5903',5573,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5575,'PCG25-DEV','FINAN', '5904',5573,'Autres titres conférant un droit de propriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5576,'PCG25-DEV','FINAN', '5906',5573,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5577,'PCG25-DEV','FINAN', '5908',5573,'Autres valeurs mobilières de placement et créances assimilées','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5578,'PCG25-DEV','EXPENSE',    '60',5972,'Achats (sauf 603)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5579,'PCG25-DEV','EXPENSE',   '601',5578,'Achats stockés - Matières premières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5580,'PCG25-DEV','EXPENSE',   '602',5578,'Achats stockés - Autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5581,'PCG25-DEV','EXPENSE',  '6021',5580,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5582,'PCG25-DEV','EXPENSE',  '6022',5580,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5583,'PCG25-DEV','EXPENSE' ,'60221',5582,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5584,'PCG25-DEV','EXPENSE' ,'60222',5582,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5585,'PCG25-DEV','EXPENSE', '60223',5582,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5586,'PCG25-DEV','EXPENSE', '60224',5582,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5587,'PCG25-DEV','EXPENSE' ,'60225',5582,'Fourniture de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5588,'PCG25-DEV','EXPENSE',  '6026',5580,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5589,'PCG25-DEV','EXPENSE', '60261',5588,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5590,'PCG25-DEV','EXPENSE', '60262',5588,'Malis sur emballage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5591,'PCG25-DEV','EXPENSE', '60265',5588,'Emballages récupérables non identifiables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5592,'PCG25-DEV','EXPENSE', '60267',5588,'Emballages à usage mixte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5597,'PCG25-DEV','EXPENSE',   '604',5578,'Achats d''études et prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5598,'PCG25-DEV','EXPENSE',   '605',5578,'Achats de matériel, équipements et travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5599,'PCG25-DEV','EXPENSE',   '606',5578,'Achats non stockés de matière et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5600,'PCG25-DEV','EXPENSE',  '6061',5599,'Fournitures non stockables (eau, énergie, etc.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5601,'PCG25-DEV','EXPENSE',  '6063',5599,'Fournitures d''entretien et de petit équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5602,'PCG25-DEV','EXPENSE',  '6064',5599,'Fournitures administratives','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5603,'PCG25-DEV','EXPENSE',  '6068',5599,'Autres matières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5604,'PCG25-DEV','EXPENSE',   '607',5578,'Achats de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5607,'PCG25-DEV','EXPENSE',   '608',5578,'Compte réservé, le cas échéant, au regroupement des frais accessoires incorporés aux achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5608,'PCG25-DEV','EXPENSE',   '609',5578,'Rabais, remises et ristournes obtenus sur achats (même ventilation que celle du compte 60)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5615,'PCG25-DEV','EXPENSE',  '6098',5608,'Rabais, remises et ristournes non affectés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5616,'PCG25-DEV','EXPENSE',   '603',5972,'Variation des stocks d''approvisionnements et de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5617,'PCG25-DEV','EXPENSE',  '6031',5616,'Variation des stocks de matières premières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5618,'PCG25-DEV','EXPENSE',  '6032',5616,'Variation des stocks des autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5619,'PCG25-DEV','EXPENSE',  '6037',5616,'Variation des stocks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5620,'PCG25-DEV','EXPENSE',    '61',5972,'Services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5621,'PCG25-DEV','EXPENSE',   '611',5620,'Sous-traitance générale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5622,'PCG25-DEV','EXPENSE',   '612',5620,'Redevances de crédit-bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5623,'PCG25-DEV','EXPENSE',  '6122',5622,'Crédit-bail mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5624,'PCG25-DEV','EXPENSE',  '6125',5622,'Crédit-bail immobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5625,'PCG25-DEV','EXPENSE',   '613',5620,'Locations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5626,'PCG25-DEV','EXPENSE',  '6132',5625,'Locations immobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5627,'PCG25-DEV','EXPENSE',  '6135',5625,'Locations mobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5629,'PCG25-DEV','EXPENSE',   '614',5620,'Charges locatives et de copropriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5630,'PCG25-DEV','EXPENSE',   '615',5620,'Entretien et réparation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5631,'PCG25-DEV','EXPENSE',  '6152',5630,'Entretien et réparation sur biens immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5632,'PCG25-DEV','EXPENSE',  '6155',5630,'Entretien et réparation sur biens mobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5633,'PCG25-DEV','EXPENSE',  '6156',5630,'Maintenance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5634,'PCG25-DEV','EXPENSE',   '616',5620,'Primes d''assurances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5635,'PCG25-DEV','EXPENSE',  '6161',5634,'Multirisques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5636,'PCG25-DEV','EXPENSE',  '6162',5634,'Assurance obligatoire dommage construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5637,'PCG25-DEV','EXPENSE',  '6163',5634,'Assurance - transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5638,'PCG25-DEV','EXPENSE', '61636',5637,'sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5639,'PCG25-DEV','EXPENSE', '61637',5637,'sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5640,'PCG25-DEV','EXPENSE', '61638',5637,'sur autres biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5641,'PCG25-DEV','EXPENSE',  '6164',5634,'Risques d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5642,'PCG25-DEV','EXPENSE',  '6165',5634,'Insolvabilité clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5643,'PCG25-DEV','EXPENSE',   '617',5620,'Études et recherches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5644,'PCG25-DEV','EXPENSE',   '618',5620,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5645,'PCG25-DEV','EXPENSE',  '6181',5644,'Documentation générale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5646,'PCG25-DEV','EXPENSE',  '6183',5644,'Documentation technique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5647,'PCG25-DEV','EXPENSE',  '6185',5644,'Frais de colloques, séminaires, conférences','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5648,'PCG25-DEV','EXPENSE',   '619',5620,'Rabais, remises et ristournes obtenus sur services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5649,'PCG25-DEV','EXPENSE',    '62',5972,'Autres services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5650,'PCG25-DEV','EXPENSE',   '621',5649,'Personnel extérieur à l''entité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5651,'PCG25-DEV','EXPENSE',  '6211',5650,'Personnel intérimaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5652,'PCG25-DEV','EXPENSE',  '6214',5650,'Personnel détaché ou prêté à l''entité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5653,'PCG25-DEV','EXPENSE',   '622',5649,'Rémunérations d''intermédiaires et honoraires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5654,'PCG25-DEV','EXPENSE',  '6221',5653,'Commissions et courtages sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5655,'PCG25-DEV','EXPENSE',  '6222',5653,'Commissions et courtages sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5656,'PCG25-DEV','EXPENSE',  '6224',5653,'Rémunérations des transitaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5657,'PCG25-DEV','EXPENSE',  '6225',5653,'Rémunérations d''affacturage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5658,'PCG25-DEV','EXPENSE',  '6226',5653,'Honoraires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5659,'PCG25-DEV','EXPENSE',  '6227',5653,'Frais d''actes et de contentieux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5660,'PCG25-DEV','EXPENSE',  '6228',5653,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5661,'PCG25-DEV','EXPENSE',   '623',5649,'Publicité, publications, relations publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5662,'PCG25-DEV','EXPENSE',  '6231',5661,'Annonces et insertions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5663,'PCG25-DEV','EXPENSE',  '6232',5661,'Échantillons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5664,'PCG25-DEV','EXPENSE',  '6233',5661,'Foires et expositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5665,'PCG25-DEV','EXPENSE',  '6234',5661,'Cadeaux à la clientèle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5666,'PCG25-DEV','EXPENSE',  '6235',5661,'Primes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5667,'PCG25-DEV','EXPENSE',  '6236',5661,'Catalogues et imprimés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5668,'PCG25-DEV','EXPENSE',  '6237',5661,'Publications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5669,'PCG25-DEV','EXPENSE',  '6238',5661,'Divers (pourboires, dons courants)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5670,'PCG25-DEV','EXPENSE',   '624',5649,'Transports de biens et transports collectifs du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5671,'PCG25-DEV','EXPENSE',  '6241',5670,'Transports sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5672,'PCG25-DEV','EXPENSE',  '6242',5670,'Transports sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5673,'PCG25-DEV','EXPENSE',  '6243',5670,'Transports entre établissements ou chantiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5674,'PCG25-DEV','EXPENSE',  '6244',5670,'Transports administratifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5675,'PCG25-DEV','EXPENSE',  '6247',5670,'Transports collectifs du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5676,'PCG25-DEV','EXPENSE',  '6248',5670,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5677,'PCG25-DEV','EXPENSE',   '625',5649,'Déplacements, missions et réceptions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5678,'PCG25-DEV','EXPENSE',  '6251',5677,'Voyages et déplacements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5679,'PCG25-DEV','EXPENSE',  '6255',5677,'Frais de déménagement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5680,'PCG25-DEV','EXPENSE',  '6256',5677,'Missions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5681,'PCG25-DEV','EXPENSE',  '6257',5677,'Réceptions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5682,'PCG25-DEV','EXPENSE',   '626',5649,'Frais postaux et de télécommunications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5683,'PCG25-DEV','EXPENSE',   '627',5649,'Services bancaires et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5684,'PCG25-DEV','EXPENSE',  '6271',5683,'Frais sur titres (achat, vente, garde)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5685,'PCG25-DEV','EXPENSE',  '6272',5683,'Commissions et frais sur émission d''emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5686,'PCG25-DEV','EXPENSE',  '6275',5683,'Frais sur effets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5687,'PCG25-DEV','EXPENSE',  '6276',5683,'Location de coffres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5688,'PCG25-DEV','EXPENSE',  '6278',5683,'Autres frais et commissions sur prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5689,'PCG25-DEV','EXPENSE',   '628',5649,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5690,'PCG25-DEV','EXPENSE',  '6281',5689,'Concours divers (cotisations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5691,'PCG25-DEV','EXPENSE',  '6284',5689,'Frais de recrutement de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5692,'PCG25-DEV','EXPENSE',   '629',5649,'Rabais, remises et ristournes obtenus sur autres services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5693,'PCG25-DEV','EXPENSE',    '63',5972,'Impôts, taxes et versements assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5694,'PCG25-DEV','EXPENSE',   '631',5693,'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5695,'PCG25-DEV','EXPENSE',  '6311',5694,'Taxe sur les salaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5696,'PCG25-DEV','EXPENSE',  '6314',5694,'Cotisation pour défaut d''investissement obligatoire dans la construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5697,'PCG25-DEV','EXPENSE',  '6318',5694,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5698,'PCG25-DEV','EXPENSE',   '633',5693,'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5699,'PCG25-DEV','EXPENSE',  '6331',5698,'Versement de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5700,'PCG25-DEV','EXPENSE',  '6332',5698,'Allocations logement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5701,'PCG25-DEV','EXPENSE',  '6333',5698,'Contribution unique des employeurs à la formation professionnelle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5702,'PCG25-DEV','EXPENSE',  '6334',5698,'Participation des employeurs à l''effort de construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5703,'PCG25-DEV','EXPENSE',  '6335',5698,'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5704,'PCG25-DEV','EXPENSE',  '6338',5698,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5705,'PCG25-DEV','EXPENSE',   '635',5693,'Autres impôts, taxes et versements assimilés (administrations des impôts)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5706,'PCG25-DEV','EXPENSE',  '6351',5705,'Impôts directs (sauf impôts sur les bénéfices)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5707,'PCG25-DEV','EXPENSE', '63511',5706,'Contribution économique territoriale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5708,'PCG25-DEV','EXPENSE', '63512',5706,'Taxes foncières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5709,'PCG25-DEV','EXPENSE', '63513',5706,'Autres impôts locaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5710,'PCG25-DEV','EXPENSE', '63514',5706,'Taxe sur les véhicules des sociétés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5711,'PCG25-DEV','EXPENSE',  '6352',5705,'Taxe sur le chiffre d''affaires non récupérables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5712,'PCG25-DEV','EXPENSE',  '6353',5705,'Impôts indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5713,'PCG25-DEV','EXPENSE',  '6354',5705,'Droits d''enregistrement et de timbre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5714,'PCG25-DEV','EXPENSE', '63541',5713,'Droits de mutation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5716,'PCG25-DEV','EXPENSE',  '6358',5705,'Autres droits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5717,'PCG25-DEV','EXPENSE',   '637',5693,'Autres impôts, taxes et versements assimilés (autres organismes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5718,'PCG25-DEV','EXPENSE',  '6371',5717,'Contribution sociale de solidarité à la charge des sociétés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5719,'PCG25-DEV','EXPENSE',  '6372',5717,'Taxes perçues par les organismes publics internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5720,'PCG25-DEV','EXPENSE',  '6374',5717,'Impôts et taxes exigibles à l''étranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5721,'PCG25-DEV','EXPENSE',  '6378',5717,'Taxes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5722,'PCG25-DEV','EXPENSE',   '638',5693,'Rappel d''impôts (autres qu''impôts sur les bénéfices)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5723,'PCG25-DEV','EXPENSE',    '64',5972,'Charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5724,'PCG25-DEV','EXPENSE',   '641',5723,'Rémunérations du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5725,'PCG25-DEV','EXPENSE',  '6411',5724,'Salaires, appointements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5726,'PCG25-DEV','EXPENSE',  '6412',5724,'Congés payés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5727,'PCG25-DEV','EXPENSE',  '6413',5724,'Primes et gratifications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5728,'PCG25-DEV','EXPENSE',  '6414',5724,'Indemnités et avantages divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5729,'PCG25-DEV','EXPENSE',  '6415',5724,'Supplément familial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5730,'PCG25-DEV','EXPENSE',   '644',5723,'Rémunération du travail de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5731,'PCG25-DEV','EXPENSE',   '645',5723,'Cotisations de sécurité sociale et de prévoyance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5732,'PCG25-DEV','EXPENSE',  '6451',5731,'Cotisations à l''Urssaf','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5733,'PCG25-DEV','EXPENSE',  '6452',5731,'Cotisations aux mutuelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5734,'PCG25-DEV','EXPENSE',  '6453',5731,'Cotisations aux caisses de retraites','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5735,'PCG25-DEV','EXPENSE',  '6454',5731,'Cotisations à Pôle emploi','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5736,'PCG25-DEV','EXPENSE',  '6458',5731,'Cotisations aux autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5737,'PCG25-DEV','EXPENSE',   '646',5723,'Cotisations sociales personnelles de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5738,'PCG25-DEV','EXPENSE',   '647',5723,'Autres cotisations sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5739,'PCG25-DEV','EXPENSE',  '6471',5738,'Prestations directes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5740,'PCG25-DEV','EXPENSE',  '6472',5738,'Versements au comité social et économique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5741,'PCG25-DEV','EXPENSE',  '6474',5738,'Versements aux autres œuvres sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5742,'PCG25-DEV','EXPENSE',  '6475',5738,'Médecine du travail, pharmacie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5743,'PCG25-DEV','EXPENSE',   '648',5723,'Autres charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5744,'PCG25-DEV','EXPENSE',   '649',5723,'Remboursements de charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5745,'PCG25-DEV','EXPENSE',    '65',5972,'Autres charges de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5746,'PCG25-DEV','EXPENSE',   '651',5745,'Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5747,'PCG25-DEV','EXPENSE',  '6511',5746,'Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5748,'PCG25-DEV','EXPENSE',  '6516',5746,'Droits d''auteur et de reproduction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5749,'PCG25-DEV','EXPENSE',  '6518',5746,'Autres droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5750,'PCG25-DEV','EXPENSE',   '653',5745,'Rémunérations de l''activité des administrateurs et des gérants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5751,'PCG25-DEV','EXPENSE',   '654',5745,'Pertes sur créances irrécouvrables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5752,'PCG25-DEV','EXPENSE',  '6541',5751,'Créances de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5753,'PCG25-DEV','EXPENSE',  '6544',5751,'Créances des exercices antérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5754,'PCG25-DEV','EXPENSE',   '655',5745,'Quote-part de résultat sur opérations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5755,'PCG25-DEV','EXPENSE',  '6551',5754,'Quote-part de bénéfice transférée - comptabilité du gérant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5756,'PCG25-DEV','EXPENSE',  '6555',5754,'Quote-part de perte supportée - comptabilité des associés non gérants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5757,'PCG25-DEV','EXPENSE',   '656',5745,'Pertes de change sur créances et dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5758,'PCG25-DEV','EXPENSE',   '657',5745,'Valeurs comptables des immobilisations incorporelles et corporelles cédées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5759,'PCG25-DEV','EXPENSE',   '658',5745,'Pénalités et autres charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5760,'PCG25-DEV','EXPENSE',  '6581',5759,'Pénalités sur marchés (et dédits payés sur achats et ventes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5761,'PCG25-DEV','EXPENSE',  '6582',5759,'Pénalités, amendes fiscales et pénales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5762,'PCG25-DEV','EXPENSE',  '6583',5759,'Malis provenant de clauses d''indexation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5763,'PCG25-DEV','EXPENSE',  '6584',5759,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5764,'PCG25-DEV','EXPENSE',  '6588',5759,'Opérations de constitution ou liquidation des fiducies','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5765,'PCG25-DEV','EXPENSE',    '66',5972,'Charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5766,'PCG25-DEV','EXPENSE',   '661',5765,'Charges d''intérêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5767,'PCG25-DEV','EXPENSE',  '6611',5766,'Intérêts des emprunts et dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5768,'PCG25-DEV','EXPENSE', '66116',5767,'Intérêts des emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5769,'PCG25-DEV','EXPENSE', '66117',5767,'Intérêts des dettes rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5770,'PCG25-DEV','EXPENSE',  '6612',5766,'Charges de la fiducie, résultat de la période','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5771,'PCG25-DEV','EXPENSE',  '6615',5766,'Intérêts des comptes courants et des dépôts créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5772,'PCG25-DEV','EXPENSE',  '6616',5766,'Intérêts bancaires et sur opérations de financement (escompte…)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5773,'PCG25-DEV','EXPENSE',  '6617',5766,'Intérêts des obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5774,'PCG25-DEV','EXPENSE',  '6618',5766,'Intérêts des autres dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5775,'PCG25-DEV','EXPENSE', '66181',5774,'Intérêts des dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5776,'PCG25-DEV','EXPENSE', '66188',5774,'Intérêts des dettes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5777,'PCG25-DEV','EXPENSE',   '664',5765,'Pertes sur créances liées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5778,'PCG25-DEV','EXPENSE',   '665',5765,'Escomptes accordés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5779,'PCG25-DEV','EXPENSE',   '666',5765,'Pertes de change financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5780,'PCG25-DEV','EXPENSE',   '667',5765,'Charges sur cession d''éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5781,'PCG25-DEV','EXPENSE',  '6671',5780,'Valeurs comptables des immobilisations financières cédées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5782,'PCG25-DEV','EXPENSE',  '6672',5780,'Charges nettes sur cessions de titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5783,'PCG25-DEV','EXPENSE',  '6673',5780,'Charges nettes sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5784,'PCG25-DEV','EXPENSE',  '6674',5780,'Charges nettes sur cessions de jetons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5785,'PCG25-DEV','EXPENSE',   '668',5765,'Autres charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5786,'PCG25-DEV','EXPENSE',  '6683',5785,'Mali provenant du rachat par l''entité d''actions et obligations émises par elle-même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5787,'PCG25-DEV','EXPENSE',    '67',5972,'Charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5788,'PCG25-DEV','EXPENSE',   '672',5787,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5789,'PCG25-DEV','EXPENSE',   '678',5787,'Autres charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5798,'PCG25-DEV','EXPENSE',    '68',5972,'Dotations aux amortissements, aux dépréciations et aux provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5799,'PCG25-DEV','EXPENSE',   '681',5798,'Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d''exploitation)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5800,'PCG25-DEV','EXPENSE',  '6811',5799,'Dotations aux amortissements sur immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5801,'PCG25-DEV','EXPENSE', '68111',5800,'Immobilisations incorporelles et frais d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5802,'PCG25-DEV','EXPENSE', '68112',5800,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5804,'PCG25-DEV','EXPENSE',  '6815',5799,'Dotations aux provisions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5805,'PCG25-DEV','EXPENSE',  '6816',5799,'Dotations pour dépréciations des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5806,'PCG25-DEV','EXPENSE', '68161',5805,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5807,'PCG25-DEV','EXPENSE', '68162',5805,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5808,'PCG25-DEV','EXPENSE',  '6817',5799,'Dotations pour dépréciations des actifs circulants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5809,'PCG25-DEV','EXPENSE', '68173',5808,'Stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5810,'PCG25-DEV','EXPENSE', '68174',5808,'Créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5811,'PCG25-DEV','EXPENSE',   '686',5798,'Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges financières)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5812,'PCG25-DEV','EXPENSE',  '6861',5811,'Dotations aux amortissements des primes de remboursement des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5813,'PCG25-DEV','EXPENSE',  '6862',5811,'Dotations aux amortissements des frais d''émission des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5814,'PCG25-DEV','EXPENSE',  '6865',5811,'Dotations aux provisions financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5815,'PCG25-DEV','EXPENSE',  '6866',5811,'Dotations pour dépréciation des éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5816,'PCG25-DEV','EXPENSE', '68662',5815,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5817,'PCG25-DEV','EXPENSE', '68665',5815,'Valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5818,'PCG25-DEV','EXPENSE',   '687',5798,'Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges exceptionnelles)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5819,'PCG25-DEV','EXPENSE',  '6871',5818,'Dotations aux amortissements exceptionnels des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5820,'PCG25-DEV','EXPENSE',  '6872',5818,'Dotations aux provisions réglementées (immobilisations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5821,'PCG25-DEV','EXPENSE', '68725',5820,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5822,'PCG25-DEV','EXPENSE',  '6873',5818,'Dotations aux provisions réglementées (stocks)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5823,'PCG25-DEV','EXPENSE',  '6874',5818,'Dotations aux autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5824,'PCG25-DEV','EXPENSE',  '6875',5818,'Dotations aux provisions exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5825,'PCG25-DEV','EXPENSE',  '6876',5818,'Dotations pour dépréciations exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5826,'PCG25-DEV','EXPENSE',    '69',5972,'Participation des salariés - Impôts sur les bénéfices et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5827,'PCG25-DEV','EXPENSE',   '691',5826,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5828,'PCG25-DEV','EXPENSE',   '695',5826,'Impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5829,'PCG25-DEV','EXPENSE',  '6951',5828,'Impôts dus en France','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5830,'PCG25-DEV','EXPENSE',  '6952',5828,'Contribution additionnelle à l''impôt sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5831,'PCG25-DEV','EXPENSE',  '6954',5828,'Impôts dus à l''étranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5832,'PCG25-DEV','EXPENSE',   '696',5826,'Suppléments d''impôt sur les sociétés liés aux distributions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5833,'PCG25-DEV','EXPENSE',   '698',5826,'Intégration fiscale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5834,'PCG25-DEV','EXPENSE',  '6981',5833,'Intégration fiscale - Charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5835,'PCG25-DEV','EXPENSE',  '6989',5833,'Intégration fiscale - Produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5836,'PCG25-DEV','EXPENSE',   '699',5826,'Produits - Reports en arrière des déficits','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5837,'PCG25-DEV','INCOME',    '70',5973,'Ventes de produits fabriqués, prestations de services, marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5838,'PCG25-DEV','INCOME',   '701',5837,'Ventes de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5841,'PCG25-DEV','INCOME',   '702',5837,'Ventes de produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5842,'PCG25-DEV','INCOME',   '703',5837,'Ventes de produits résiduels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5843,'PCG25-DEV','INCOME',   '704',5837,'Travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5846,'PCG25-DEV','INCOME',   '705',5837,'Études','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5847,'PCG25-DEV','INCOME',   '706',5837,'Prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5848,'PCG25-DEV','INCOME',   '707',5837,'Ventes de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5851,'PCG25-DEV','INCOME',   '708',5837,'Produits des activités annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5852,'PCG25-DEV','INCOME',  '7081',5851,'Produits des services exploités dans l''intérêt du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5853,'PCG25-DEV','INCOME',  '7082',5851,'Commissions et courtages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5854,'PCG25-DEV','INCOME',  '7083',5851,'Locations diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5855,'PCG25-DEV','INCOME',  '7084',5851,'Mise à disposition de personnel facturée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5856,'PCG25-DEV','INCOME',  '7085',5851,'Ports et frais accessoires facturés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5857,'PCG25-DEV','INCOME',  '7086',5851,'Bonis sur reprises d''emballages consignés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5858,'PCG25-DEV','INCOME',  '7087',5851,'Bonifications obtenues des clients et primes sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5859,'PCG25-DEV','INCOME',  '7088',5851,'Autres produits d''activités annexes (cessions d''approvisionnements)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5860,'PCG25-DEV','INCOME',   '709',5837,'Rabais, remises et ristournes accordés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5861,'PCG25-DEV','INCOME',  '7091',5860,'Rabais, remises et ristournes accordés sur ventes de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5862,'PCG25-DEV','INCOME',  '7092',5860,'Rabais, remises et ristournes accordés sur ventes de produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5863,'PCG25-DEV','INCOME',  '7094',5860,'Rabais, remises et ristournes accordés sur travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5864,'PCG25-DEV','INCOME',  '7095',5860,'Rabais, remises et ristournes accordés sur études','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5865,'PCG25-DEV','INCOME',  '7096',5860,'Rabais, remises et ristournes accordés sur prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5866,'PCG25-DEV','INCOME',  '7097',5860,'Rabais, remises et ristournes accordés sur ventes de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5867,'PCG25-DEV','INCOME',  '7098',5860,'Rabais, remises et ristournes accordés sur produits des activités annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5868,'PCG25-DEV','INCOME',    '71',5973,'Production stockée (ou déstockage)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5869,'PCG25-DEV','INCOME',   '713',5868,'Variation des stocks des en-cours de production et de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5870,'PCG25-DEV','INCOME',  '7133',5869,'Variation des en-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5871,'PCG25-DEV','INCOME', '71331',5870,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5872,'PCG25-DEV','INCOME', '71335',5870,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5873,'PCG25-DEV','INCOME',  '7134',5869,'Variation des en-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5874,'PCG25-DEV','INCOME', '71341',5873,'Études en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5875,'PCG25-DEV','INCOME', '71345',5873,'Prestations de services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5876,'PCG25-DEV','INCOME',  '7135',5869,'Variation des stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5877,'PCG25-DEV','INCOME', '71351',5876,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5878,'PCG25-DEV','INCOME', '71355',5876,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5879,'PCG25-DEV','INCOME', '71358',5876,'Produits résiduels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5880,'PCG25-DEV','INCOME',    '72',5973,'Production immobilisée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5881,'PCG25-DEV','INCOME',   '721',5880,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5882,'PCG25-DEV','INCOME',   '722',5880,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5883,'PCG25-DEV','INCOME',    '74',5973,'Subventions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5884,'PCG25-DEV','INCOME',   '741',5883,'Subventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5885,'PCG25-DEV','INCOME',   '742',5883,'Subventions d''équilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5886,'PCG25-DEV','INCOME',   '747',5883,'Quote-part des subventions d''investissement virée au résultat de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5887,'PCG25-DEV','INCOME',    '75',5973,'Autres produits de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5888,'PCG25-DEV','INCOME',   '751',5887,'Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires', '1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5889,'PCG25-DEV','INCOME',  '7511',5888,'Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5890,'PCG25-DEV','INCOME',  '7516',5888,'Droits d''auteur et de reproduction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5891,'PCG25-DEV','INCOME',  '7518',5888,'Autres droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5892,'PCG25-DEV','INCOME',   '752',5887,'Revenus des immeubles non affectés à des activités professionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5893,'PCG25-DEV','INCOME',   '753',5887,'Rémunérations de l''activité des administrateurs et des gérants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5894,'PCG25-DEV','INCOME',   '754',5887,'Ristournes perçues des coopératives provenant des excédents','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5895,'PCG25-DEV','INCOME',   '755',5887,'Quote-part de résultat sur opérations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5896,'PCG25-DEV','INCOME',  '7551',5895,'Quote-part de perte transférée - comptabilité du gérant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5897,'PCG25-DEV','INCOME',  '7555',5895,'Quote-part de bénéfice attribuée - comptabilité des associés non-gérants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5898,'PCG25-DEV','INCOME',   '756',5887,'Gains de change sur créances et dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5899,'PCG25-DEV','INCOME',   '757',5887,'Produits des cessions d''immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5900,'PCG25-DEV','INCOME',   '758',5887,'Indemnités et autres produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5901,'PCG25-DEV','INCOME',  '7581',5900,'Dédits et pénalités perçus sur achats et ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5902,'PCG25-DEV','INCOME',  '7582',5900,'Libéralités reçues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5903,'PCG25-DEV','INCOME',  '7583',5900,'Rentrées sur créances amorties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5904,'PCG25-DEV','INCOME',  '7584',5900,'Dégrèvements d''impôts autres qu''impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5905,'PCG25-DEV','INCOME',  '7585',5900,'Bonis provenant de clauses d''indexation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5906,'PCG25-DEV','INCOME',  '7586',5900,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5907,'PCG25-DEV','INCOME',  '7587',5900,'Indemnités d''assurance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5908,'PCG25-DEV','INCOME',  '7588',5900,'Opérations de constitution ou liquidation des fiducies','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5909,'PCG25-DEV','INCOME',    '76',5973,'Produits financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5910,'PCG25-DEV','INCOME',   '761',5909,'Produits de participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5911,'PCG25-DEV','INCOME',  '7611',5910,'Revenus des titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5912,'PCG25-DEV','INCOME',  '7612',5910,'Produits de la fiducie, résultat de la période','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5913,'PCG25-DEV','INCOME',  '7616',5910,'Revenus sur autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5914,'PCG25-DEV','INCOME',  '7617',5910,'Revenus des créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5915,'PCG25-DEV','INCOME',   '762',5909,'Produits des autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5916,'PCG25-DEV','INCOME',  '7621',5915,'Revenus des titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5917,'PCG25-DEV','INCOME',  '7626',5915,'Revenus des prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5918,'PCG25-DEV','INCOME',  '7627',5915,'Revenus des créances immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5919,'PCG25-DEV','INCOME',   '763',5909,'Revenus des autres créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5920,'PCG25-DEV','INCOME',  '7631',5919,'Revenus des créances commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5921,'PCG25-DEV','INCOME',  '7638',5919,'Revenus des créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5922,'PCG25-DEV','INCOME',   '764',5909,'Revenus des valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5923,'PCG25-DEV','INCOME',   '765',5909,'Escomptes obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5924,'PCG25-DEV','INCOME',   '766',5909,'Gains de change financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5925,'PCG25-DEV','INCOME',   '767',5909,'Produits sur cession d''éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5926,'PCG25-DEV','INCOME',  '7671',5925,'Produits des cessions d''immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5927,'PCG25-DEV','INCOME',  '7672',5925,'Produits nets sur cessions de titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5928,'PCG25-DEV','INCOME',  '7673',5925,'Produits nets sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5929,'PCG25-DEV','INCOME',  '7674',5925,'Produits nets sur cessions de jetons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5930,'PCG25-DEV','INCOME',   '768',5909,'Autres produits financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5931,'PCG25-DEV','INCOME',  '7683',5930,'Bonis provenant du rachat par l''entreprise d''actions et d''obligations émises par elle-même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5932,'PCG25-DEV','INCOME',    '77',5973,'Produits exceptionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5933,'PCG25-DEV','INCOME',   '772',5932,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5935,'PCG25-DEV','INCOME',   '778',5932,'Autres produits exceptionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5937,'PCG25-DEV','INCOME',    '78',5973,'Reprises sur amortissements, dépréciations et provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5938,'PCG25-DEV','INCOME',   '781',5937,'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5939,'PCG25-DEV','INCOME',  '7811',5938,'Reprises sur amortissements des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5940,'PCG25-DEV','INCOME', '78111',5939,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5941,'PCG25-DEV','INCOME', '78112',5939,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5942,'PCG25-DEV','INCOME',  '7815',5938,'Reprises sur provisions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5943,'PCG25-DEV','INCOME',  '7816',5938,'Reprises sur dépréciations des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5944,'PCG25-DEV','INCOME', '78161',5943,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5945,'PCG25-DEV','INCOME', '78162',5943,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5946,'PCG25-DEV','INCOME',  '7817',5938,'Reprises sur dépréciations des actifs circulants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5947,'PCG25-DEV','INCOME', '78173',5946,'Stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5948,'PCG25-DEV','INCOME', '78174',5946,'Créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5949,'PCG25-DEV','INCOME',   '786',5937,'Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'PCG25-DEV','INCOME',  '7865',5949,'Reprises sur provisions financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5951,'PCG25-DEV','INCOME',  '7866',5949,'Reprises sur dépréciations des éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5952,'PCG25-DEV','INCOME', '78662',5951,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5953,'PCG25-DEV','INCOME', '78665',5951,'Valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5954,'PCG25-DEV','INCOME',   '787',5937,'Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5955,'PCG25-DEV','INCOME',  '7872',5954,'Reprises sur provisions réglementées (immobilisations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5956,'PCG25-DEV','INCOME', '78725',5955,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5959,'PCG25-DEV','INCOME',  '7873',5954,'Reprises sur provisions réglementées (stocks)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5960,'PCG25-DEV','INCOME',  '7874',5954,'Reprises sur autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5961,'PCG25-DEV','INCOME'  ,'7875',5954,'Reprises sur provisions exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5962,'PCG25-DEV','INCOME',  '7876',5954,'Reprises sur dépréciations exceptionnelles','1');



--
-- Descriptif des plans comptables FR PCG18-ASSOC
--
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7001,'PCG18-ASSOC','CAPIT',		'1',    '0', 'Comptes de capitaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7002,'PCG18-ASSOC','IMMO',		'2',    '0', 'Comptes d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7003,'PCG18-ASSOC','STOCK',		'3',    '0', 'Comptes de stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7004,'PCG18-ASSOC','THIRDPARTY',		'4',    '0', 'Comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7005,'PCG18-ASSOC','FINAN',		'5',    '0', 'Comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7006,'PCG18-ASSOC','EXPENSE',		'6',    '0', 'Comptes de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7007,'PCG18-ASSOC','INCOME',		'7',    '0', 'Comptes de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7008,'PCG18-ASSOC','SPECIAL',		'8',    '0', 'Comptes de contributions volontaires en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7010,'PCG18-ASSOC','CAPIT',		'10',    '7001', 'Fonds propres et réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7011,'PCG18-ASSOC','CAPIT',		'102',    '7010', 'Fonds propres sans droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7012,'PCG18-ASSOC','CAPIT',		'1021',    '7011', 'Première situation nette établie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7013,'PCG18-ASSOC','CAPIT',		'1022',    '7011', 'Fonds statutaires (à subdiviser en fonction des statuts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7014,'PCG18-ASSOC','CAPIT',		'1023',    '7011', 'Dotations non consomptibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7015,'PCG18-ASSOC','CAPIT',		'10231',    '7014', 'Dotations non consomptibles initiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7016,'PCG18-ASSOC','CAPIT',		'10232',    '7014', 'Dotations non consomptibles complémentaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7017,'PCG18-ASSOC','CAPIT',		'1024',    '7011', 'Autres fonds propres sans droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7018,'PCG18-ASSOC','CAPIT',		'1025',    '7011', 'Legs et donations avec contrepartie d''actifs immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7019,'PCG18-ASSOC','CAPIT',		'103',    '7010', 'Fonds propres avec droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7020,'PCG18-ASSOC','CAPIT',		'1032',    '7019', 'Fonds statutaires (à subdiviser en fonction des statuts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7021,'PCG18-ASSOC','CAPIT',		'1034',    '7019', 'Autres fonds propres avec droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7022,'PCG18-ASSOC','CAPIT',		'1035',    '7019', 'Legs et donations avec contrepartie d''actifs immobilisés assortis d''une obligation ou d''une condition', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7023,'PCG18-ASSOC','CAPIT',		'105',    '7010', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7024,'PCG18-ASSOC','CAPIT',		'1051',    '7023', 'Ecarts de réévaluation sur des biens sans droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7025,'PCG18-ASSOC','CAPIT',		'1052',    '7023', 'Ecarts de réévaluation sur des biens avec droit de reprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7026,'PCG18-ASSOC','CAPIT',		'106',    '7010', 'Réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7027,'PCG18-ASSOC','CAPIT',		'1062',    '7026', 'Réserves indisponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7028,'PCG18-ASSOC','CAPIT',		'1063',    '7026', 'Réserves statutaires et contractuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7029,'PCG18-ASSOC','CAPIT',		'1064',    '7026', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7030,'PCG18-ASSOC','CAPIT',		'1068',    '7026', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7031,'PCG18-ASSOC','CAPIT',		'10681',    '7030', 'Réserves pour projet de l''entité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7032,'PCG18-ASSOC','CAPIT',		'10688',    '7030', 'Réserves diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7033,'PCG18-ASSOC','CAPIT',		'108',    '7010', 'Dotations consomptibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7034,'PCG18-ASSOC','CAPIT',		'1081',    '7033', 'Dotations consomptibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7035,'PCG18-ASSOC','CAPIT',		'1089',    '7033', 'Dotations consomptibles inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7036,'PCG18-ASSOC','CAPIT',		'11',    '7001', 'Eléments en instance d''affectation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7037,'PCG18-ASSOC','CAPIT',		'110',    '7036', 'Report à nouveau excédentaire (solde créditeur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7038,'PCG18-ASSOC','CAPIT',		'115',    '7036', 'Report à nouveau sous contrôle de tiers financeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7039,'PCG18-ASSOC','CAPIT',		'119',    '7036', 'Report à nouveau déficitaire (solde débiteur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7040,'PCG18-ASSOC','CAPIT',		'12',    '7001', 'Résultat net de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7041,'PCG18-ASSOC','CAPIT',		'120',    '7040', 'Excédent de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7042,'PCG18-ASSOC','CAPIT',		'129',    '7040', 'Déficit de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7043,'PCG18-ASSOC','CAPIT',		'13',    '7001', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7044,'PCG18-ASSOC','CAPIT',		'131',    '7043', 'Subventions d''investissement reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7045,'PCG18-ASSOC','CAPIT',		'1311',    '7044', 'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7046,'PCG18-ASSOC','CAPIT',		'1312',    '7044', 'Régions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7047,'PCG18-ASSOC','CAPIT',		'1313',    '7044', 'Départements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7048,'PCG18-ASSOC','CAPIT',		'1314',    '7044', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7049,'PCG18-ASSOC','CAPIT',		'1315',    '7044', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7050,'PCG18-ASSOC','CAPIT',		'1316',    '7044', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7051,'PCG18-ASSOC','CAPIT',		'1318',    '7044', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7052,'PCG18-ASSOC','CAPIT',		'13181',    '7051', 'Taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7053,'PCG18-ASSOC','CAPIT',		'13182',    '7051', 'Autres subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7054,'PCG18-ASSOC','CAPIT',		'139',    '7043', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7055,'PCG18-ASSOC','CAPIT',		'1391',    '7054', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7056,'PCG18-ASSOC','CAPIT',		'1398',    '7054', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7057,'PCG18-ASSOC','CAPIT',		'13981',    '7056', 'Taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7058,'PCG18-ASSOC','CAPIT',		'13988',    '7056', 'Autres subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7059,'PCG18-ASSOC','CAPIT',		'14',    '7001', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7060,'PCG18-ASSOC','CAPIT',		'142',    '7059', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7061,'PCG18-ASSOC','CAPIT',		'1424',    '7060', 'Provisions pour investissement (participation des salariés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7062,'PCG18-ASSOC','CAPIT',		'143',    '7059', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7063,'PCG18-ASSOC','CAPIT',		'144',    '7059', 'Provisions réglementées relatives aux éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7064,'PCG18-ASSOC','CAPIT',		'145',    '7059', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7065,'PCG18-ASSOC','CAPIT',		'148',    '7059', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7066,'PCG18-ASSOC','CAPIT',		'15',    '7001', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7067,'PCG18-ASSOC','CAPIT',		'151',    '7066', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7068,'PCG18-ASSOC','CAPIT',		'1511',    '7067', 'Provisions pour litiges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7069,'PCG18-ASSOC','CAPIT',		'1514',    '7067', 'Provisions pour amendes et pénalités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7070,'PCG18-ASSOC','CAPIT',		'1515',    '7067', 'Provisions pour pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7071,'PCG18-ASSOC','CAPIT',		'1516',    '7067', 'Provisions pour risque d''emploi', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7072,'PCG18-ASSOC','CAPIT',		'1518',    '7067', 'Autres provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7073,'PCG18-ASSOC','CAPIT',		'152',    '7066', 'Provisions pour charges sur legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7074,'PCG18-ASSOC','CAPIT',		'153',    '7066', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7075,'PCG18-ASSOC','CAPIT',		'155',    '7066', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7076,'PCG18-ASSOC','CAPIT',		'157',    '7066', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7077,'PCG18-ASSOC','CAPIT',		'1572',    '7076', 'Provisions pour gros entretiens ou grandes révisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7078,'PCG18-ASSOC','CAPIT',		'158',    '7066', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7079,'PCG18-ASSOC','CAPIT',		'16',    '7001', 'Emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7080,'PCG18-ASSOC','CAPIT',		'163',    '7079', 'Emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7081,'PCG18-ASSOC','CAPIT',		'1631',    '7080', 'Titres associatifs et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7082,'PCG18-ASSOC','CAPIT',		'164',    '7079', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7083,'PCG18-ASSOC','CAPIT',		'165',    '7079', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7084,'PCG18-ASSOC','CAPIT',		'1651',    '7083', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7085,'PCG18-ASSOC','CAPIT',		'1652',    '7083', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7086,'PCG18-ASSOC','CAPIT',		'167',    '7079', 'Emprunts et dettes assortis de condition particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7087,'PCG18-ASSOC','CAPIT',		'168',    '7079', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7088,'PCG18-ASSOC','CAPIT',		'1681',    '7087', 'Autres emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7089,'PCG18-ASSOC','CAPIT',		'1685',    '7087', 'Rentes viagères capitalisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7090,'PCG18-ASSOC','CAPIT',		'1687',    '7087', 'Autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7091,'PCG18-ASSOC','CAPIT',		'1688',    '7087', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7092,'PCG18-ASSOC','CAPIT',		'16883',    '7091', 'Sur titres associatifs et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7093,'PCG18-ASSOC','CAPIT',		'16884',    '7091', 'Sur emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7094,'PCG18-ASSOC','CAPIT',		'16885',    '7091', 'Sur dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7095,'PCG18-ASSOC','CAPIT',		'16887',    '7091', 'Sur emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7096,'PCG18-ASSOC','CAPIT',		'16888',    '7091', 'Sur autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7097,'PCG18-ASSOC','CAPIT',		'17',    '7001', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7098,'PCG18-ASSOC','CAPIT',		'171',    '7097', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7099,'PCG18-ASSOC','CAPIT',		'1711',    '7098', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7100,'PCG18-ASSOC','CAPIT',		'1718',    '7098', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7101,'PCG18-ASSOC','CAPIT',		'18',    '7001', 'Comptes de liaison entre établissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7102,'PCG18-ASSOC','CAPIT',		'181',    '7101', 'Apports permanents entre siège social et établissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7103,'PCG18-ASSOC','CAPIT',		'185',    '7101', 'Biens et prestations de services échangés entre établissements et siège social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7104,'PCG18-ASSOC','CAPIT',		'186',    '7101', 'Biens et prestations de services entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7105,'PCG18-ASSOC','CAPIT',		'187',    '7101', 'Biens et prestations de services entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7106,'PCG18-ASSOC','CAPIT',		'19',    '7001', 'Fonds dédiés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7107,'PCG18-ASSOC','CAPIT',		'191',    '7106', 'Fonds reportés liés aux legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7108,'PCG18-ASSOC','CAPIT',		'1911',    '7107', 'Legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7109,'PCG18-ASSOC','CAPIT',		'1912',    '7107', 'Donations temporaires d''usufruit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7110,'PCG18-ASSOC','CAPIT',		'193',    '7106', 'Fonds dédiés des fondations abritées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7111,'PCG18-ASSOC','CAPIT',		'194',    '7106', 'Fonds dédiés sur subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7112,'PCG18-ASSOC','CAPIT',		'195',    '7106', 'Fonds dédiés sur contributions financières d''autres organismes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7113,'PCG18-ASSOC','CAPIT',		'196',    '7106', 'Fonds dédiés sur ressources liées à la générosité du public', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7115,'PCG18-ASSOC','IMMO',		'20',    '7002', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7116,'PCG18-ASSOC','IMMO',		'201',    '7115', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7117,'PCG18-ASSOC','IMMO',		'2011',    '7116', 'Frais de constitution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7118,'PCG18-ASSOC','IMMO',		'2012',    '7116', 'Frais de premier établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7119,'PCG18-ASSOC','IMMO',		'203',    '7115', 'Frais de recherche et développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7120,'PCG18-ASSOC','IMMO',		'204',    '7115', 'Donations temporaires d''usufruit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7121,'PCG18-ASSOC','IMMO',		'205',    '7115', 'Concessions et droits similaires, brevets, licences, marques et procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7122,'PCG18-ASSOC','IMMO',		'206',    '7115', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7123,'PCG18-ASSOC','IMMO',		'208',    '7115', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7124,'PCG18-ASSOC','IMMO',		'21',    '7002', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7125,'PCG18-ASSOC','IMMO',		'211',    '7124', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7126,'PCG18-ASSOC','IMMO',		'2111',    '7125', 'Terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7127,'PCG18-ASSOC','IMMO',		'2112',    '7125', 'Terrains aménagés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7128,'PCG18-ASSOC','IMMO',		'2115',    '7125', 'Terrains bâtis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7129,'PCG18-ASSOC','IMMO',		'212',    '7124', 'Agencements et aménagements de terrains sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7130,'PCG18-ASSOC','IMMO',		'213',    '7124', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7131,'PCG18-ASSOC','IMMO',		'2131',    '7130', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7132,'PCG18-ASSOC','IMMO',		'2135',    '7130', 'Installations générales - agencements, aménagements des constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7133,'PCG18-ASSOC','IMMO',		'214',    '7124', 'Constructions sur sol d''autrui (même ventilation que le 213)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7134,'PCG18-ASSOC','IMMO',		'215',    '7124', 'Installations techniques - matériel et outillage industriel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7135,'PCG18-ASSOC','IMMO',		'2151',    '7134', 'Installations complexes spécialisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7136,'PCG18-ASSOC','IMMO',		'2153',    '7134', 'Installations à caractère spécifique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7137,'PCG18-ASSOC','IMMO',		'2154',    '7134', 'Matériel industriel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7138,'PCG18-ASSOC','IMMO',		'2155',    '7134', 'Outillage industriel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7139,'PCG18-ASSOC','IMMO',		'2157',    '7134', 'Agencements et aménagements des matériels et outillages industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7140,'PCG18-ASSOC','IMMO',		'216',    '7124', 'Collections - œuvres d''art', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7141,'PCG18-ASSOC','IMMO',		'218',    '7124', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7142,'PCG18-ASSOC','IMMO',		'2181',    '7141', 'Installations générales, agencements et aménagements divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7143,'PCG18-ASSOC','IMMO',		'2182',    '7141', 'Matériel de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7144,'PCG18-ASSOC','IMMO',		'2183',    '7141', 'Matériel de bureau et informatique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7145,'PCG18-ASSOC','IMMO',		'2184',    '7141', 'Mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7146,'PCG18-ASSOC','IMMO',		'2185',    '7141', 'Cheptel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7147,'PCG18-ASSOC','IMMO',		'2186',    '7141', 'Emballages récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7148,'PCG18-ASSOC','IMMO',		'22',    '7002', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7149,'PCG18-ASSOC','IMMO',		'23',    '7002', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7150,'PCG18-ASSOC','IMMO',		'231',    '7149', 'Immobilisations corporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7151,'PCG18-ASSOC','IMMO',		'2312',    '7150', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7152,'PCG18-ASSOC','IMMO',		'2313',    '7150', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7153,'PCG18-ASSOC','IMMO',		'2315',    '7150', 'Installations techniques, matériel et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7154,'PCG18-ASSOC','IMMO',		'2318',    '7150', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7155,'PCG18-ASSOC','IMMO',		'232',    '7149', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7156,'PCG18-ASSOC','IMMO',		'237',    '7149', 'Avances et acomptes versés sur commandes d''immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7157,'PCG18-ASSOC','IMMO',		'238',    '7149', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7158,'PCG18-ASSOC','IMMO',		'2382',    '7157', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7159,'PCG18-ASSOC','IMMO',		'2383',    '7157', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7160,'PCG18-ASSOC','IMMO',		'2385',    '7157', 'Installations techniques, matériel et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7161,'PCG18-ASSOC','IMMO',		'2388',    '7157', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7162,'PCG18-ASSOC','IMMO',		'24',    '7002', 'Biens reçus par legs ou donations destinés à être cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7163,'PCG18-ASSOC','IMMO',		'26',    '7002', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7164,'PCG18-ASSOC','IMMO',		'261',    '7163', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7165,'PCG18-ASSOC','IMMO',		'2611',    '7164', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7166,'PCG18-ASSOC','IMMO',		'2618',    '7164', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7167,'PCG18-ASSOC','IMMO',		'266',    '7163', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7168,'PCG18-ASSOC','IMMO',		'267',    '7163', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7169,'PCG18-ASSOC','IMMO',		'2671',    '7168', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7170,'PCG18-ASSOC','IMMO',		'2678',    '7168', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7171,'PCG18-ASSOC','IMMO',		'269',    '7163', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7172,'PCG18-ASSOC','IMMO',		'27',    '7002', 'Autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7173,'PCG18-ASSOC','IMMO',		'271',    '7172', 'Titres immobilisés (droit de propriété)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7174,'PCG18-ASSOC','IMMO',		'2711',    '7173', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7175,'PCG18-ASSOC','IMMO',		'2718',    '7173', 'Autres titres immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7176,'PCG18-ASSOC','IMMO',		'272',    '7172', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7177,'PCG18-ASSOC','IMMO',		'2721',    '7176', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7178,'PCG18-ASSOC','IMMO',		'2722',    '7176', 'Bons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7179,'PCG18-ASSOC','IMMO',		'2728',    '7176', 'Autres titres immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7180,'PCG18-ASSOC','IMMO',		'274',    '7172', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7181,'PCG18-ASSOC','IMMO',		'2742',    '7180', 'Prêts aux partenaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7182,'PCG18-ASSOC','IMMO',		'2743',    '7180', 'Prêts au personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7183,'PCG18-ASSOC','IMMO',		'2748',    '7180', 'Autres prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7184,'PCG18-ASSOC','IMMO',		'275',    '7172', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7185,'PCG18-ASSOC','IMMO',		'2751',    '7184', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7186,'PCG18-ASSOC','IMMO',		'2755',    '7184', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7187,'PCG18-ASSOC','IMMO',		'276',    '7172', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7188,'PCG18-ASSOC','IMMO',		'2761',    '7187', 'Autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7189,'PCG18-ASSOC','IMMO',		'2768',    '7187', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7190,'PCG18-ASSOC','IMMO',		'27682',    '7189', 'Sur titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7191,'PCG18-ASSOC','IMMO',		'27684',    '7189', 'Sur prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7192,'PCG18-ASSOC','IMMO',		'27685',    '7189', 'Sur dépôts et cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7193,'PCG18-ASSOC','IMMO',		'27688',    '7189', 'Sur autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7194,'PCG18-ASSOC','IMMO',		'279',    '7172', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7195,'PCG18-ASSOC','IMMO',		'28',    '7002', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7196,'PCG18-ASSOC','IMMO',		'280',    '7195', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7197,'PCG18-ASSOC','IMMO',		'2804',    '7196', 'Donations temporaires d''usufruit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7198,'PCG18-ASSOC','IMMO',		'281',    '7195', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7199,'PCG18-ASSOC','IMMO',		'2812',    '7198', 'Agencements et aménagements de terrains sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7200,'PCG18-ASSOC','IMMO',		'2813',    '7198', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7201,'PCG18-ASSOC','IMMO',		'2814',    '7198', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7202,'PCG18-ASSOC','IMMO',		'2815',    '7198', 'Installations techniques, matériel et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7203,'PCG18-ASSOC','IMMO',		'2818',    '7198', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7204,'PCG18-ASSOC','IMMO',		'29',    '7002', 'Provisions pour dépréciation des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7205,'PCG18-ASSOC','IMMO',		'290',    '7204', 'Provisions pour dépréciation des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7206,'PCG18-ASSOC','IMMO',		'2905',    '7205', 'Concessions et droits similaires, brevets, licences, marques et procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7207,'PCG18-ASSOC','IMMO',		'2906',    '7205', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7208,'PCG18-ASSOC','IMMO',		'2908',    '7205', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7209,'PCG18-ASSOC','IMMO',		'291',    '7204', 'Provisions pour dépréciation des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7210,'PCG18-ASSOC','IMMO',		'2911',    '7209', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7211,'PCG18-ASSOC','IMMO',		'293',    '7204', 'Provisions pour dépréciation des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7212,'PCG18-ASSOC','IMMO',		'294',    '7204', 'Dépréciations des biens reçus par legs ou donations destinés à être cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7213,'PCG18-ASSOC','IMMO',		'296',    '7204', 'Provisions pour dépréciation des participations et Créances rattachées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7214,'PCG18-ASSOC','IMMO',		'2961',    '7213', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7215,'PCG18-ASSOC','IMMO',		'2966',    '7213', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7216,'PCG18-ASSOC','IMMO',		'2967',    '7213', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7217,'PCG18-ASSOC','IMMO',		'297',    '7204', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7218,'PCG18-ASSOC','IMMO',		'2971',    '7217', 'Titres immobilisés (droit de propriété)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7219,'PCG18-ASSOC','IMMO',		'2972',    '7217', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7220,'PCG18-ASSOC','IMMO',		'2974',    '7217', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7221,'PCG18-ASSOC','IMMO',		'2975',    '7217', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7222,'PCG18-ASSOC','IMMO',		'2976',    '7217', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7224,'PCG18-ASSOC','STOCK',		'31',    '7003', 'Matières premières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7225,'PCG18-ASSOC','STOCK',		'311',    '7224', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7226,'PCG18-ASSOC','STOCK',		'317',    '7224', 'Fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7227,'PCG18-ASSOC','STOCK',		'32',    '7003', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7228,'PCG18-ASSOC','STOCK',		'321',    '7227', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7229,'PCG18-ASSOC','STOCK',		'322',    '7227', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7230,'PCG18-ASSOC','STOCK',		'3221',    '7229', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7231,'PCG18-ASSOC','STOCK',		'3222',    '7229', 'Produits d''entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7232,'PCG18-ASSOC','STOCK',		'3223',    '7229', 'Fournitures d''atelier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7233,'PCG18-ASSOC','STOCK',		'3224',    '7229', 'Fournitures de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7234,'PCG18-ASSOC','STOCK',		'3225',    '7229', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7235,'PCG18-ASSOC','STOCK',		'3226',    '7229', 'Carburants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7236,'PCG18-ASSOC','STOCK',		'3227',    '7229', 'Autres fournitures de matériel de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7237,'PCG18-ASSOC','STOCK',		'3228',    '7229', 'Petit outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7238,'PCG18-ASSOC','STOCK',		'326',    '7227', 'Emballages (propriété de l''entité)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7239,'PCG18-ASSOC','STOCK',		'3261',    '7238', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7240,'PCG18-ASSOC','STOCK',		'3265',    '7238', 'Emballages récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7241,'PCG18-ASSOC','STOCK',		'3267',    '7238', 'Emballages mixtes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7242,'PCG18-ASSOC','STOCK',		'33',    '7003', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7243,'PCG18-ASSOC','STOCK',		'331',    '7242', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7244,'PCG18-ASSOC','STOCK',		'335',    '7242', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7245,'PCG18-ASSOC','STOCK',		'34',    '7003', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7246,'PCG18-ASSOC','STOCK',		'341',    '7245', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7247,'PCG18-ASSOC','STOCK',		'345',    '7245', 'Prestations de services en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7248,'PCG18-ASSOC','STOCK',		'35',    '7003', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7249,'PCG18-ASSOC','STOCK',		'351',    '7248', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7250,'PCG18-ASSOC','STOCK',		'355',    '7248', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7251,'PCG18-ASSOC','STOCK',		'358',    '7248', 'Produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7252,'PCG18-ASSOC','STOCK',		'37',    '7003', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7253,'PCG18-ASSOC','STOCK',		'39',    '7003', 'Provisions pour dépréciation des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7254,'PCG18-ASSOC','STOCK',		'391',    '7253', 'Dépréciation des matières premières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7255,'PCG18-ASSOC','STOCK',		'3911',    '7254', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7256,'PCG18-ASSOC','STOCK',		'3917',    '7254', 'Fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7257,'PCG18-ASSOC','STOCK',		'392',    '7253', 'Dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7258,'PCG18-ASSOC','STOCK',		'3921',    '7257', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7259,'PCG18-ASSOC','STOCK',		'3922',    '7257', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7260,'PCG18-ASSOC','STOCK',		'3926',    '7257', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7261,'PCG18-ASSOC','STOCK',		'393',    '7253', 'Dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7262,'PCG18-ASSOC','STOCK',		'3931',    '7261', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7263,'PCG18-ASSOC','STOCK',		'3935',    '7261', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7264,'PCG18-ASSOC','STOCK',		'394',    '7253', 'Dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7265,'PCG18-ASSOC','STOCK',		'3941',    '7264', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7266,'PCG18-ASSOC','STOCK',		'3945',    '7264', 'Prestations de services en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7267,'PCG18-ASSOC','STOCK',		'395',    '7253', 'Dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7268,'PCG18-ASSOC','STOCK',		'3951',    '7267', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7269,'PCG18-ASSOC','STOCK',		'3955',    '7267', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7270,'PCG18-ASSOC','STOCK',		'397',    '7253', 'Dépréciation des marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7272,'PCG18-ASSOC','THIRDPARTY',		'40',    '7004', 'Fournisseurs et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7273,'PCG18-ASSOC','THIRDPARTY',		'401',    '7272', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7274,'PCG18-ASSOC','THIRDPARTY',		'4011',    '7273', 'Fournisseurs - achats de biens ou de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7275,'PCG18-ASSOC','THIRDPARTY',		'4017',    '7273', 'Fournisseurs - retenues de garanties et oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7276,'PCG18-ASSOC','THIRDPARTY',		'403',    '7272', 'Fournisseurs - effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7277,'PCG18-ASSOC','THIRDPARTY',		'404',    '7272', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7278,'PCG18-ASSOC','THIRDPARTY',		'4041',    '7277', 'Fournisseurs - achats d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7279,'PCG18-ASSOC','THIRDPARTY',		'4047',    '7277', 'Fournisseurs d''immobilisations - retenues de garantie et oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7280,'PCG18-ASSOC','THIRDPARTY',		'405',    '7272', 'Fournisseurs d''immobilisations - effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7281,'PCG18-ASSOC','THIRDPARTY',		'408',    '7272', 'Fournisseurs - factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7282,'PCG18-ASSOC','THIRDPARTY',		'4081',    '7281', 'Fournisseurs d''autres biens et services - factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7283,'PCG18-ASSOC','THIRDPARTY',		'4084',    '7281', 'Fournisseurs d''immobilisations - factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7284,'PCG18-ASSOC','THIRDPARTY',		'409',    '7272', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7285,'PCG18-ASSOC','THIRDPARTY',		'4091',    '7284', 'Fournisseurs, avances versées sur commandes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7286,'PCG18-ASSOC','THIRDPARTY',		'4096',    '7284', 'Fournisseurs, créances pour emballages et matériel à rendre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7287,'PCG18-ASSOC','THIRDPARTY',		'4098',    '7284', 'Rabais, remises et ristournes à obtenir et autres avoirs non encore reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7288,'PCG18-ASSOC','THIRDPARTY',		'41',    '7004', 'Clients, usagers et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7289,'PCG18-ASSOC','THIRDPARTY',		'411',    '7288', 'Clients, usagers (et organismes de prise en charge)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7290,'PCG18-ASSOC','THIRDPARTY',		'413',    '7288', 'Clients, usagers, effets à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7291,'PCG18-ASSOC','THIRDPARTY',		'416',    '7288', 'Clients, usagers, créances douteuses ou litigieuses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7292,'PCG18-ASSOC','THIRDPARTY',		'418',    '7288', 'Clients, usagers, produits non encore facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7293,'PCG18-ASSOC','THIRDPARTY',		'4181',    '7292', 'Clients, usagers - factures à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7294,'PCG18-ASSOC','THIRDPARTY',		'4188',    '7292', 'Clients, usagers - intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7295,'PCG18-ASSOC','THIRDPARTY',		'419',    '7288', 'Clients, usagers - clients, créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7296,'PCG18-ASSOC','THIRDPARTY',		'4191',    '7295', 'Clients, usagers - avances et acomptes reçus sur commande', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7297,'PCG18-ASSOC','THIRDPARTY',		'4196',    '7295', 'Clients, usagers - dettes pour emballages et matériels consignés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7298,'PCG18-ASSOC','THIRDPARTY',		'4198',    '7295', 'Rabais, remises et ristournes à accorder et autres avoirs à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7299,'PCG18-ASSOC','THIRDPARTY',		'42',    '7004', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7300,'PCG18-ASSOC','THIRDPARTY',		'421',    '7299', 'Personnel - rémunérations dues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7301,'PCG18-ASSOC','THIRDPARTY',		'422',    '7299', 'Comité d''entreprise, d''établissement, d''hygiène et de sécurité, œuvres sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7302,'PCG18-ASSOC','THIRDPARTY',		'424',    '7299', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7303,'PCG18-ASSOC','THIRDPARTY',		'425',    '7299', 'Personnel - avances et acomptes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7304,'PCG18-ASSOC','THIRDPARTY',		'426',    '7299', 'Personnel - dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7305,'PCG18-ASSOC','THIRDPARTY',		'427',    '7299', 'Personnel - oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7306,'PCG18-ASSOC','THIRDPARTY',		'428',    '7299', 'Personnel - charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7307,'PCG18-ASSOC','THIRDPARTY',		'4282',    '7306', 'Dettes provisionnées pour congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7308,'PCG18-ASSOC','THIRDPARTY',		'4284',    '7306', 'Dettes provisionnées pour participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7309,'PCG18-ASSOC','THIRDPARTY',		'4286',    '7306', 'Personnel - autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7310,'PCG18-ASSOC','THIRDPARTY',		'4287',    '7306', 'Personnel - produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7311,'PCG18-ASSOC','THIRDPARTY',		'43',    '7004', 'Sécurité Sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7312,'PCG18-ASSOC','THIRDPARTY',		'431',    '7311', 'Sécurité Sociale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7313,'PCG18-ASSOC','THIRDPARTY',		'437',    '7311', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7314,'PCG18-ASSOC','THIRDPARTY',		'4372',    '7313', 'Mutuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7315,'PCG18-ASSOC','THIRDPARTY',		'4373',    '7313', 'Caisses de retraite et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7316,'PCG18-ASSOC','THIRDPARTY',		'4374',    '7313', 'Caisses d''allocations de chômage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7317,'PCG18-ASSOC','THIRDPARTY',		'4378',    '7313', 'Autres organismes sociaux divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7318,'PCG18-ASSOC','THIRDPARTY',		'438',    '7311', 'Organismes sociaux - charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7319,'PCG18-ASSOC','THIRDPARTY',		'4382',    '7318', 'Charges sociales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7320,'PCG18-ASSOC','THIRDPARTY',		'4386',    '7318', 'Organismes sociaux - charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7321,'PCG18-ASSOC','THIRDPARTY',		'4387',    '7318', 'Organismes sociaux - produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7322,'PCG18-ASSOC','THIRDPARTY',		'44',    '7004', 'Etat et autres collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7323,'PCG18-ASSOC','THIRDPARTY',		'441',    '7322', 'Etat, établissements publics et collectivités publiques - Subventions à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7324,'PCG18-ASSOC','THIRDPARTY',		'4411',    '7323', 'Subventions d''investissement à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7325,'PCG18-ASSOC','THIRDPARTY',		'4417',    '7323', 'Subventions d''exploitation à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7326,'PCG18-ASSOC','THIRDPARTY',		'4418',    '7323', 'Subventions d''équilibre à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7327,'PCG18-ASSOC','THIRDPARTY',		'4419',    '7323', 'Avances sur subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7328,'PCG18-ASSOC','THIRDPARTY',		'442',    '7322', 'Contributions, impôts et taxes recouvrés pour le compte de l''Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7329,'PCG18-ASSOC','THIRDPARTY',		'4421',    '7328', 'Prélèvements à la source (Impôt sur le revenu)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7330,'PCG18-ASSOC','THIRDPARTY',		'4422',    '7328', 'Prélèvements forfaitaires non libératoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7331,'PCG18-ASSOC','THIRDPARTY',		'443',    '7322', 'Opérations particulières avec l''Etat, les collectivités  publiques, les organismes internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7332,'PCG18-ASSOC','THIRDPARTY',		'444',    '7322', 'Etat - impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7333,'PCG18-ASSOC','THIRDPARTY',		'445',    '7322', 'Etat - taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7334,'PCG18-ASSOC','THIRDPARTY',		'4452',    '7333', 'TVA due intracommunautaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7335,'PCG18-ASSOC','THIRDPARTY',		'4455',    '7333', 'Taxes sur le chiffre d''affaires à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7336,'PCG18-ASSOC','THIRDPARTY',		'44551',    '7335', 'TVA à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7337,'PCG18-ASSOC','THIRDPARTY',		'4456',    '7333', 'Taxes sur le chiffre d''affaires déductibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7338,'PCG18-ASSOC','THIRDPARTY',		'44562',    '7337', 'TVA sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7339,'PCG18-ASSOC','THIRDPARTY',		'44566',    '7337', 'TVA sur biens et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7340,'PCG18-ASSOC','THIRDPARTY',		'44567',    '7337', 'Crédit de TVA à reporter', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7341,'PCG18-ASSOC','THIRDPARTY',		'4457',    '7333', 'Taxes sur le chiffre d''affaires collectées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7342,'PCG18-ASSOC','THIRDPARTY',		'44571',    '7341', 'TVA collectée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7343,'PCG18-ASSOC','THIRDPARTY',		'4458',    '7333', 'Taxes sur le chiffre d''affaires à régulariser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7344,'PCG18-ASSOC','THIRDPARTY',		'44583',    '7343', 'Remboursement de taxe sur le chiffre d''affaires demandé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7345,'PCG18-ASSOC','THIRDPARTY',		'44584',    '7343', 'TVA récupérée d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7346,'PCG18-ASSOC','THIRDPARTY',		'447',    '7322', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7347,'PCG18-ASSOC','THIRDPARTY',		'4471',    '7346', 'Taxe sur les salaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7348,'PCG18-ASSOC','THIRDPARTY',		'4472',    '7346', 'CFE, CVAE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7349,'PCG18-ASSOC','THIRDPARTY',		'4478',    '7346', 'Autres impôts et taxes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7350,'PCG18-ASSOC','THIRDPARTY',		'448',    '7322', 'Etat, charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7351,'PCG18-ASSOC','THIRDPARTY',		'4482',    '7350', 'Charges fiscales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7352,'PCG18-ASSOC','THIRDPARTY',		'4486',    '7350', 'Etat - charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7353,'PCG18-ASSOC','THIRDPARTY',		'4487',    '7350', 'Etat - produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7354,'PCG18-ASSOC','THIRDPARTY',		'45',    '7004', 'Confédération, fédération, union, entités affiliées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7355,'PCG18-ASSOC','THIRDPARTY',		'451',    '7354', 'Confédération, fédération, union et entités affiliées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7356,'PCG18-ASSOC','THIRDPARTY',		'455',    '7354', 'Partenaires - comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7357,'PCG18-ASSOC','THIRDPARTY',		'46',    '7004', 'Débiteurs et créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7358,'PCG18-ASSOC','THIRDPARTY',		'461',    '7357', 'Créances reçues par legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7359,'PCG18-ASSOC','THIRDPARTY',		'462',    '7357', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7360,'PCG18-ASSOC','THIRDPARTY',		'463',    '7357', 'Fonds en dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7361,'PCG18-ASSOC','THIRDPARTY',		'4632',    '7360', 'Fonds reçus ou déposés - usagers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7362,'PCG18-ASSOC','THIRDPARTY',		'4633',    '7360', 'Autres fonds en dépôt', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7363,'PCG18-ASSOC','THIRDPARTY',		'464',    '7357', 'Dettes sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7364,'PCG18-ASSOC','THIRDPARTY',		'465',    '7357', 'Créances sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7365,'PCG18-ASSOC','THIRDPARTY',		'466',    '7357', 'Dettes des legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7366,'PCG18-ASSOC','THIRDPARTY',		'467',    '7357', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7367,'PCG18-ASSOC','THIRDPARTY',		'4671',    '7366', 'Créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7368,'PCG18-ASSOC','THIRDPARTY',		'4672',    '7366', 'Débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7369,'PCG18-ASSOC','THIRDPARTY',		'468',    '7357', 'Divers, charges à payer - produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7370,'PCG18-ASSOC','THIRDPARTY',		'4681',    '7369', 'Frais des bénévoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7371,'PCG18-ASSOC','THIRDPARTY',		'4686',    '7369', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7372,'PCG18-ASSOC','THIRDPARTY',		'4687',    '7369', 'Autres produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7373,'PCG18-ASSOC','THIRDPARTY',		'47',    '7004', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7374,'PCG18-ASSOC','THIRDPARTY',		'471',    '7373', 'Comptes d''attente (jusqu''à 474)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7375,'PCG18-ASSOC','THIRDPARTY',		'476',    '7373', 'Différences de conversion - actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7376,'PCG18-ASSOC','THIRDPARTY',		'477',    '7373', 'Différences de conversion - passif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7377,'PCG18-ASSOC','THIRDPARTY',		'478',    '7373', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7378,'PCG18-ASSOC','THIRDPARTY',		'48',    '7004', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7379,'PCG18-ASSOC','THIRDPARTY',		'481',    '7378', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7380,'PCG18-ASSOC','THIRDPARTY',		'4816',    '7379', 'Frais d''émission d''emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7381,'PCG18-ASSOC','THIRDPARTY',		'486',    '7378', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7382,'PCG18-ASSOC','THIRDPARTY',		'487',    '7378', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7383,'PCG18-ASSOC','THIRDPARTY',		'49',    '7004', 'Provisions pour dépréciation des comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7384,'PCG18-ASSOC','THIRDPARTY',		'491',    '7383', 'Dépréciation des comptes de clients et d''usagers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7385,'PCG18-ASSOC','THIRDPARTY',		'495',    '7383', 'Dépréciation des comptes de confédérations, fédérations, unions, entités affiliées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7386,'PCG18-ASSOC','THIRDPARTY',		'496',    '7383', 'Dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7388,'PCG18-ASSOC','FINAN',		'50',    '7005', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7389,'PCG18-ASSOC','FINAN',		'503',    '7388', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7390,'PCG18-ASSOC','FINAN',		'5031',    '7389', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7391,'PCG18-ASSOC','FINAN',		'5035',    '7389', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7392,'PCG18-ASSOC','FINAN',		'504',    '7388', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7393,'PCG18-ASSOC','FINAN',		'506',    '7388', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7394,'PCG18-ASSOC','FINAN',		'5061',    '7393', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7395,'PCG18-ASSOC','FINAN',		'5065',    '7393', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7396,'PCG18-ASSOC','FINAN',		'507',    '7388', 'Bons du Trésor et bons de caisse à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7397,'PCG18-ASSOC','FINAN',		'508',    '7388', 'Autres valeurs mobilières et créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7398,'PCG18-ASSOC','FINAN',		'5081',    '7397', 'Autres valeurs mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7399,'PCG18-ASSOC','FINAN',		'5082',    '7397', 'Bons de souscription', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7400,'PCG18-ASSOC','FINAN',		'5088',    '7397', 'Intérêts courus sur obligations, bons et valeurs assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7401,'PCG18-ASSOC','FINAN',		'509',    '7388', 'Versements restant à effectuer sur VMP non libérées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7402,'PCG18-ASSOC','FINAN',		'51',    '7005', 'Banques et établissements financiers assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7403,'PCG18-ASSOC','FINAN',		'511',    '7402', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7404,'PCG18-ASSOC','FINAN',		'5111',    '7403', 'Coupons échus à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7405,'PCG18-ASSOC','FINAN',		'5112',    '7403', 'Chèques à encaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7406,'PCG18-ASSOC','FINAN',		'5113',    '7403', 'Effets à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7407,'PCG18-ASSOC','FINAN',		'5114',    '7403', 'Effets à l''escompte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7408,'PCG18-ASSOC','FINAN',		'512',    '7402', 'Banques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7409,'PCG18-ASSOC','FINAN',		'5121',    '7408', 'Comptes en monnaie nationale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7410,'PCG18-ASSOC','FINAN',		'5124',    '7408', 'Comptes en devises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7411,'PCG18-ASSOC','FINAN',		'514',    '7402', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7412,'PCG18-ASSOC','FINAN',		'515',    '7402', 'Caisse du Trésor et des établissements publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7413,'PCG18-ASSOC','FINAN',		'516',    '7402', 'Sociétés de bourse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7414,'PCG18-ASSOC','FINAN',		'517',    '7402', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7415,'PCG18-ASSOC','FINAN',		'518',    '7402', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7416,'PCG18-ASSOC','FINAN',		'5186',    '7415', 'Intérêts courus à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7417,'PCG18-ASSOC','FINAN',		'5187',    '7415', 'Intérêts courus à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7418,'PCG18-ASSOC','FINAN',		'519',    '7402', 'Concours bancaires courants (même ventilation que les 51)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7419,'PCG18-ASSOC','FINAN',		'52',    '7005', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7420,'PCG18-ASSOC','FINAN',		'53',    '7005', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7421,'PCG18-ASSOC','FINAN',		'531',    '7420', 'Caisses du siège', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7422,'PCG18-ASSOC','FINAN',		'532',    '7420', 'Caisses des établissements (jusqu''à 537)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7423,'PCG18-ASSOC','FINAN',		'54',    '7005', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7424,'PCG18-ASSOC','FINAN',		'541',    '7423', 'Régie d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7425,'PCG18-ASSOC','FINAN',		'542',    '7423', 'Accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7426,'PCG18-ASSOC','FINAN',		'58',    '7005', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7427,'PCG18-ASSOC','FINAN',		'581',    '7426', 'Virements de fonds', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7428,'PCG18-ASSOC','FINAN',		'59',    '7005', 'Provisions pour dépréciation des comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7429,'PCG18-ASSOC','FINAN',		'590',    '7428', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7430,'PCG18-ASSOC','FINAN',		'5903',    '7429', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7431,'PCG18-ASSOC','FINAN',		'5904',    '7429', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7432,'PCG18-ASSOC','FINAN',		'5906',    '7429', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7433,'PCG18-ASSOC','FINAN',		'5908',    '7429', 'Autres valeurs mobilières de placement et créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7435,'PCG18-ASSOC','EXPENSE',		'60',    '7006', 'Achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7436,'PCG18-ASSOC','EXPENSE',		'601',    '7435', 'Achats stockés - matières premières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7437,'PCG18-ASSOC','EXPENSE',		'602',    '7435', 'Achats stockés - autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7438,'PCG18-ASSOC','EXPENSE',		'6021',    '7437', 'Produits pharmaceutiques et produits à usage médical', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7439,'PCG18-ASSOC','EXPENSE',		'6022',    '7437', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7440,'PCG18-ASSOC','EXPENSE',		'6023',    '7437', 'Alimentation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7441,'PCG18-ASSOC','EXPENSE',		'6026',    '7437', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7442,'PCG18-ASSOC','EXPENSE',		'6028',    '7437', 'Autres fournitures suivies en stock', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7443,'PCG18-ASSOC','EXPENSE',		'603',    '7435', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7444,'PCG18-ASSOC','EXPENSE',		'6031',    '7443', 'Variations des stocks de matières premières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7445,'PCG18-ASSOC','EXPENSE',		'6032',    '7443', 'Variations des stocks des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7446,'PCG18-ASSOC','EXPENSE',		'6037',    '7443', 'Variation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7447,'PCG18-ASSOC','EXPENSE',		'604',    '7435', 'Achats d''études et de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7448,'PCG18-ASSOC','EXPENSE',		'605',    '7435', 'Achats de matériels, d''équipements et de travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7449,'PCG18-ASSOC','EXPENSE',		'606',    '7435', 'Achats non stockés de matières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7450,'PCG18-ASSOC','EXPENSE',		'6061',    '7449', 'Fournitures non stockables (eau, énergie ….)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7451,'PCG18-ASSOC','EXPENSE',		'6063',    '7449', 'Fournitures d''entretien et de petit équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7452,'PCG18-ASSOC','EXPENSE',		'6064',    '7449', 'Fournitures administratives', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7453,'PCG18-ASSOC','EXPENSE',		'6068',    '7449', 'Autres matières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7454,'PCG18-ASSOC','EXPENSE',		'607',    '7435', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7455,'PCG18-ASSOC','EXPENSE',		'608',    '7435', 'Frais accessoires d''achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7456,'PCG18-ASSOC','EXPENSE',		'609',    '7435', 'Rabais, remises et ristournes obtenus sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7457,'PCG18-ASSOC','EXPENSE',		'61',    '7006', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7458,'PCG18-ASSOC','EXPENSE',		'611',    '7457', 'Sous-traitance générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7459,'PCG18-ASSOC','EXPENSE',		'612',    '7457', 'Redevances de crédit bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7460,'PCG18-ASSOC','EXPENSE',		'6122',    '7459', 'Crédit bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7461,'PCG18-ASSOC','EXPENSE',		'6125',    '7459', 'Crédit bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7462,'PCG18-ASSOC','EXPENSE',		'613',    '7457', 'Locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7463,'PCG18-ASSOC','EXPENSE',		'6132',    '7462', 'Locations immobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7464,'PCG18-ASSOC','EXPENSE',		'6135',    '7462', 'Locations mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7465,'PCG18-ASSOC','EXPENSE',		'614',    '7457', 'Charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7466,'PCG18-ASSOC','EXPENSE',		'615',    '7457', 'Entretien et réparations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7467,'PCG18-ASSOC','EXPENSE',		'6152',    '7466', 'Entretien et réparations sur biens immobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7468,'PCG18-ASSOC','EXPENSE',		'6155',    '7466', 'Entretien et réparations sur biens mobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7469,'PCG18-ASSOC','EXPENSE',		'6156',    '7466', 'Maintenance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7470,'PCG18-ASSOC','EXPENSE',		'616',    '7457', 'Primes d''assurances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7471,'PCG18-ASSOC','EXPENSE',		'6161',    '7470', 'Multirisques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7472,'PCG18-ASSOC','EXPENSE',		'6162',    '7470', 'Assurance obligatoire dommage construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7473,'PCG18-ASSOC','EXPENSE',		'6163',    '7470', 'Assurance transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7474,'PCG18-ASSOC','EXPENSE',		'6164',    '7470', 'Risques d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7475,'PCG18-ASSOC','EXPENSE',		'6165',    '7470', 'Insolvabilité clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7476,'PCG18-ASSOC','EXPENSE',		'617',    '7457', 'Etudes et recherches', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7477,'PCG18-ASSOC','EXPENSE',		'618',    '7457', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7478,'PCG18-ASSOC','EXPENSE',		'6181',    '7477', 'Documentation générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7479,'PCG18-ASSOC','EXPENSE',		'6183',    '7477', 'Documentation technique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7480,'PCG18-ASSOC','EXPENSE',		'6185',    '7477', 'Frais de colloques, séminaires, conférences', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7481,'PCG18-ASSOC','EXPENSE',		'619',    '7457', 'Rabais, remises et ristournes obtenus sur services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7482,'PCG18-ASSOC','EXPENSE',		'62',    '7006', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7483,'PCG18-ASSOC','EXPENSE',		'621',    '7482', 'Personnel extérieur à l''association', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7484,'PCG18-ASSOC','EXPENSE',		'6211',    '7483', 'Personnel intérimaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7485,'PCG18-ASSOC','EXPENSE',		'6214',    '7483', 'Personnel détaché ou prêté à l''association', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7486,'PCG18-ASSOC','EXPENSE',		'622',    '7482', 'Rémunérations d''intermédiaires et honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7487,'PCG18-ASSOC','EXPENSE',		'6221',    '7486', 'Commissions et courtages sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7488,'PCG18-ASSOC','EXPENSE',		'6222',    '7486', 'Commissions et courtages sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7489,'PCG18-ASSOC','EXPENSE',		'6224',    '7486', 'rémunérations des transitaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7490,'PCG18-ASSOC','EXPENSE',		'6225',    '7486', 'rémunérations d''affacturage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7491,'PCG18-ASSOC','EXPENSE',		'6226',    '7486', 'Honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7492,'PCG18-ASSOC','EXPENSE',		'62264',    '7491', 'Honoraires sur legs ou donations destinés à être cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7493,'PCG18-ASSOC','EXPENSE',		'6227',    '7486', 'Frais d''actes et de contentieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7494,'PCG18-ASSOC','EXPENSE',		'6228',    '7486', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7495,'PCG18-ASSOC','EXPENSE',		'623',    '7482', 'Information, publications, relations publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7496,'PCG18-ASSOC','EXPENSE',		'6231',    '7495', 'Annonces et insertions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7497,'PCG18-ASSOC','EXPENSE',		'6232',    '7495', 'Echantillons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7498,'PCG18-ASSOC','EXPENSE',		'6233',    '7495', 'Foires et expositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7499,'PCG18-ASSOC','EXPENSE',		'6234',    '7495', 'Cadeaux à la clientèle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7500,'PCG18-ASSOC','EXPENSE',		'6235',    '7495', 'Primes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7501,'PCG18-ASSOC','EXPENSE',		'6236',    '7495', 'Catalogues et imprimés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7502,'PCG18-ASSOC','EXPENSE',		'6237',    '7495', 'Publications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7503,'PCG18-ASSOC','EXPENSE',		'6238',    '7495', 'Divers ( pourboires, dons courants, …)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7504,'PCG18-ASSOC','EXPENSE',		'624',    '7482', 'Transports de biens, d''usagers et transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7505,'PCG18-ASSOC','EXPENSE',		'6241',    '7504', 'Transport aux achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7506,'PCG18-ASSOC','EXPENSE',		'6242',    '7504', 'Transport aux ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7507,'PCG18-ASSOC','EXPENSE',		'6243',    '7504', 'Transport entre établissements ou chantiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7508,'PCG18-ASSOC','EXPENSE',		'6244',    '7504', 'Transport administratifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7509,'PCG18-ASSOC','EXPENSE',		'6247',    '7504', 'Transport collectif du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7510,'PCG18-ASSOC','EXPENSE',		'625',    '7482', 'Déplacements, missions et réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7511,'PCG18-ASSOC','EXPENSE',		'6251',    '7510', 'Voyages et déplacements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7512,'PCG18-ASSOC','EXPENSE',		'6255',    '7510', 'Frais de déménagement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7513,'PCG18-ASSOC','EXPENSE',		'6256',    '7510', 'Missions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7514,'PCG18-ASSOC','EXPENSE',		'6257',    '7510', 'Réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7515,'PCG18-ASSOC','EXPENSE',		'626',    '7482', 'Frais postaux et frais de télécommunications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7516,'PCG18-ASSOC','EXPENSE',		'6261',    '7515', 'Liaisons informatiques et spécialisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7517,'PCG18-ASSOC','EXPENSE',		'6263',    '7515', 'Affranchissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7518,'PCG18-ASSOC','EXPENSE',		'6265',    '7515', 'Téléphone', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7519,'PCG18-ASSOC','EXPENSE',		'6268',    '7515', 'Autres frais postaux et de télécommunications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7520,'PCG18-ASSOC','EXPENSE',		'627',    '7482', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7521,'PCG18-ASSOC','EXPENSE',		'6271',    '7520', 'Frais sur titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7522,'PCG18-ASSOC','EXPENSE',		'6272',    '7520', 'Commissions sur emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7523,'PCG18-ASSOC','EXPENSE',		'6275',    '7520', 'Frais sur effets', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7524,'PCG18-ASSOC','EXPENSE',		'6276',    '7520', 'Location de coffre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7525,'PCG18-ASSOC','EXPENSE',		'6278',    '7520', 'Autres frais et commissions sur prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7526,'PCG18-ASSOC','EXPENSE',		'628',    '7482', 'Autres prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7527,'PCG18-ASSOC','EXPENSE',		'6281',    '7526', 'Concours divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7528,'PCG18-ASSOC','EXPENSE',		'6284',    '7526', 'Frais de recrutement  du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7529,'PCG18-ASSOC','EXPENSE',		'6288',    '7526', 'Autres prestations diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7530,'PCG18-ASSOC','EXPENSE',		'629',    '7482', 'Rabais, remises et ristournes obtenus sur autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7531,'PCG18-ASSOC','EXPENSE',		'63',    '7006', 'Impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7532,'PCG18-ASSOC','EXPENSE',		'631',    '7531', 'Impôts, taxes et versements assimilés sur rémunérations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7533,'PCG18-ASSOC','EXPENSE',		'6311',    '7532', 'Taxes sur les salaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7534,'PCG18-ASSOC','EXPENSE',		'6312',    '7532', 'Taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7535,'PCG18-ASSOC','EXPENSE',		'6313',    '7532', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7536,'PCG18-ASSOC','EXPENSE',		'6314',    '7532', 'Cotisation pour défaut d''investissement obligatoire dans laconstruction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7537,'PCG18-ASSOC','EXPENSE',		'6318',    '7532', 'Autres impôts sur rémunérations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7538,'PCG18-ASSOC','EXPENSE',		'633',    '7531', 'Impôts, taxes et versements assimilés sur rémunérations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7539,'PCG18-ASSOC','EXPENSE',		'6331',    '7538', 'Versement de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7540,'PCG18-ASSOC','EXPENSE',		'6332',    '7538', 'Allocation logement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7541,'PCG18-ASSOC','EXPENSE',		'6333',    '7538', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7542,'PCG18-ASSOC','EXPENSE',		'6334',    '7538', 'Participation des employeurs à l''effort de construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7543,'PCG18-ASSOC','EXPENSE',		'6335',    '7538', 'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7544,'PCG18-ASSOC','EXPENSE',		'6338',    '7538', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7545,'PCG18-ASSOC','EXPENSE',		'635',    '7531', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7546,'PCG18-ASSOC','EXPENSE',		'6351',    '7545', 'Impôts directs (sauf impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7547,'PCG18-ASSOC','EXPENSE',		'63511',    '7546', 'CFE, CVAE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7548,'PCG18-ASSOC','EXPENSE',		'63512',    '7546', 'Taxes foncières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7549,'PCG18-ASSOC','EXPENSE',		'63513',    '7546', 'Autres impôts locaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7550,'PCG18-ASSOC','EXPENSE',		'6352',    '7545', 'Taxe sur le chiffre d''affaire non récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7551,'PCG18-ASSOC','EXPENSE',		'6353',    '7545', 'Impôts indirects', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7552,'PCG18-ASSOC','EXPENSE',		'6354',    '7545', 'Droits d''enregistrement et de timbres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7553,'PCG18-ASSOC','EXPENSE',		'63541',    '7552', 'Droit de mutation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7554,'PCG18-ASSOC','EXPENSE',		'6358',    '7545', 'Autres droits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7555,'PCG18-ASSOC','EXPENSE',		'637',    '7531', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7556,'PCG18-ASSOC','EXPENSE',		'6371',    '7555', 'Contribution sociale de solidarité à la charge des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7557,'PCG18-ASSOC','EXPENSE',		'6374',    '7555', 'Impôts et taxes exigibles à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7558,'PCG18-ASSOC','EXPENSE',		'6378',    '7555', 'Taxes diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7559,'PCG18-ASSOC','EXPENSE',		'64',    '7006', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7560,'PCG18-ASSOC','EXPENSE',		'641',    '7559', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7561,'PCG18-ASSOC','EXPENSE',		'6411',    '7560', 'Salaires, appointements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7562,'PCG18-ASSOC','EXPENSE',		'6412',    '7560', 'Congés payés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7563,'PCG18-ASSOC','EXPENSE',		'6413',    '7560', 'Primes et gratifications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7564,'PCG18-ASSOC','EXPENSE',		'6414',    '7560', 'Indemnités et avantages divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7565,'PCG18-ASSOC','EXPENSE',		'6415',    '7560', 'Supplément familial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7566,'PCG18-ASSOC','EXPENSE',		'645',    '7559', 'Charges de Sécurité Sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7567,'PCG18-ASSOC','EXPENSE',		'6451',    '7566', 'Cotisations à l''URSSAF', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7568,'PCG18-ASSOC','EXPENSE',		'6452',    '7566', 'Cotisations aux mutuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7569,'PCG18-ASSOC','EXPENSE',		'6453',    '7566', 'Cotisations aux caisses de retraite', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7570,'PCG18-ASSOC','EXPENSE',		'6454',    '7566', 'Cotisations aux caisses d''allocations de chômage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7571,'PCG18-ASSOC','EXPENSE',		'6458',    '7566', 'Cotisations aux autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7572,'PCG18-ASSOC','EXPENSE',		'647',    '7559', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7573,'PCG18-ASSOC','EXPENSE',		'6471',    '7572', 'Prestations directes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7574,'PCG18-ASSOC','EXPENSE',		'6472',    '7572', 'Versements aux comités d''entreprise et d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7575,'PCG18-ASSOC','EXPENSE',		'6473',    '7572', 'Dotations aux comités d''hygiène et de sécurité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7576,'PCG18-ASSOC','EXPENSE',		'6474',    '7572', 'Dotations aux autres œuvres sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7577,'PCG18-ASSOC','EXPENSE',		'6475',    '7572', 'Médecine du travail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7578,'PCG18-ASSOC','EXPENSE',		'6478',    '7572', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7579,'PCG18-ASSOC','EXPENSE',		'648',    '7559', 'Autres charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7580,'PCG18-ASSOC','EXPENSE',		'65',    '7006', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7581,'PCG18-ASSOC','EXPENSE',		'651',    '7580', 'Redevances pour concessions, brevets, licences, procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7582,'PCG18-ASSOC','EXPENSE',		'6511',    '7581', 'Redevances pour concessions, brevets, licences, marques et procédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7583,'PCG18-ASSOC','EXPENSE',		'6516',    '7581', 'Droits d''auteurs et de reproduction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7584,'PCG18-ASSOC','EXPENSE',		'6518',    '7581', 'Autres droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7585,'PCG18-ASSOC','EXPENSE',		'653',    '7580', 'Charges de la générosité du public', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7586,'PCG18-ASSOC','EXPENSE',		'6531',    '7585', 'Autres charges sur legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7587,'PCG18-ASSOC','EXPENSE',		'654',    '7580', 'Pertes sur créances irrécouvrables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7588,'PCG18-ASSOC','EXPENSE',		'6541',    '7587', 'Créances de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7589,'PCG18-ASSOC','EXPENSE',		'6544',    '7587', 'Créances des exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7590,'PCG18-ASSOC','EXPENSE',		'655',    '7580', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7591,'PCG18-ASSOC','EXPENSE',		'6556',    '7590', 'Frais de siège social du gestionnaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7592,'PCG18-ASSOC','EXPENSE',		'6558',    '7590', 'Quotes-parts de résultat sur opérations faites dans le cadre d''un groupement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7593,'PCG18-ASSOC','EXPENSE',		'657',    '7580', 'Aides financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7594,'PCG18-ASSOC','EXPENSE',		'6571',    '7593', 'Aides financières versées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7595,'PCG18-ASSOC','EXPENSE',		'6572',    '7593', 'Quotes-parts de générosité reversée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7596,'PCG18-ASSOC','EXPENSE',		'658',    '7580', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7597,'PCG18-ASSOC','EXPENSE',		'6586',    '7596', 'Fonds de solidarité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7598,'PCG18-ASSOC','EXPENSE',		'6588',    '7596', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7599,'PCG18-ASSOC','EXPENSE',		'66',    '7006', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7600,'PCG18-ASSOC','EXPENSE',		'661',    '7599', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7601,'PCG18-ASSOC','EXPENSE',		'6611',    '7600', 'Intérêts des emprunts et dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7602,'PCG18-ASSOC','EXPENSE',		'6615',    '7600', 'Intérêts des comptes courants et des dépôts créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7603,'PCG18-ASSOC','EXPENSE',		'6616',    '7600', 'Intérêts bancaires et sur opérations de financement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7604,'PCG18-ASSOC','EXPENSE',		'6617',    '7600', 'Intérêts des obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7605,'PCG18-ASSOC','EXPENSE',		'6618',    '7600', 'Intérêts des autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7606,'PCG18-ASSOC','EXPENSE',		'664',    '7599', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7607,'PCG18-ASSOC','EXPENSE',		'665',    '7599', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7608,'PCG18-ASSOC','EXPENSE',		'666',    '7599', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7609,'PCG18-ASSOC','EXPENSE',		'667',    '7599', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7610,'PCG18-ASSOC','EXPENSE',		'668',    '7599', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7611,'PCG18-ASSOC','EXPENSE',		'67',    '7006', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7612,'PCG18-ASSOC','EXPENSE',		'671',    '7611', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7613,'PCG18-ASSOC','EXPENSE',		'6711',    '7612', 'Pénalités sur marchés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7614,'PCG18-ASSOC','EXPENSE',		'6712',    '7612', 'Pénalités, amendes fiscales et pénales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7615,'PCG18-ASSOC','EXPENSE',		'6713',    '7612', 'Dons, libéralités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7616,'PCG18-ASSOC','EXPENSE',		'6714',    '7612', 'Créances devenues irrécouvrables dans l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7617,'PCG18-ASSOC','EXPENSE',		'6715',    '7612', 'Aides financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7618,'PCG18-ASSOC','EXPENSE',		'6717',    '7612', 'Rappel d''impôts (autres qu''impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7619,'PCG18-ASSOC','EXPENSE',		'6718',    '7612', 'Autres charges exceptionnelles sur opération de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7620,'PCG18-ASSOC','EXPENSE',		'672',    '7611', 'Charges sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7621,'PCG18-ASSOC','EXPENSE',		'673',    '7611', 'Apports ou affectations en numéraire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7622,'PCG18-ASSOC','EXPENSE',		'675',    '7611', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7623,'PCG18-ASSOC','EXPENSE',		'6751',    '7622', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7624,'PCG18-ASSOC','EXPENSE',		'6752',    '7622', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7625,'PCG18-ASSOC','EXPENSE',		'6754',    '7622', 'Immobilisations reçues en legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7626,'PCG18-ASSOC','EXPENSE',		'6756',    '7622', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7627,'PCG18-ASSOC','EXPENSE',		'6758',    '7622', 'Autres éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7628,'PCG18-ASSOC','EXPENSE',		'678',    '7611', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7629,'PCG18-ASSOC','EXPENSE',		'68',    '7006', 'Dotations aux amortissements, provisions et engagements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7630,'PCG18-ASSOC','EXPENSE',		'681',    '7629', 'Dotations aux amortissements et aux provisions - charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7631,'PCG18-ASSOC','EXPENSE',		'6811',    '7630', 'Dotations aux amortissements sur immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7632,'PCG18-ASSOC','EXPENSE',		'6812',    '7630', 'Dotation aux amortissements des charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7633,'PCG18-ASSOC','EXPENSE',		'6815',    '7630', 'Dotations aux provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7634,'PCG18-ASSOC','EXPENSE',		'6816',    '7630', 'Dotations pour dépréciations d''immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7635,'PCG18-ASSOC','EXPENSE',		'68164',    '7634', 'Dotations pour dépréciation d''actifs reçus par legs ou donations destinés à être cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7636,'PCG18-ASSOC','EXPENSE',		'6817',    '7630', 'Dotations pour dépréciations des actifs circulant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7637,'PCG18-ASSOC','EXPENSE',		'686',    '7629', 'Dotations aux amortissements et aux provisions - charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7638,'PCG18-ASSOC','EXPENSE',		'6861',    '7637', 'Dotations aux amortissements des primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7639,'PCG18-ASSOC','EXPENSE',		'6865',    '7637', 'Dotation aux provisions pour risques et charges financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7640,'PCG18-ASSOC','EXPENSE',		'6866',    '7637', 'Dotation aux provisions pour dépréciation des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7641,'PCG18-ASSOC','EXPENSE',		'6868',    '7637', 'Autres dotations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7642,'PCG18-ASSOC','EXPENSE',		'687',    '7629', 'Dotations aux amortissements et aux provisions - charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7643,'PCG18-ASSOC','EXPENSE',		'6871',    '7642', 'Dotations aux amortissements exceptionnels des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7644,'PCG18-ASSOC','EXPENSE',		'6872',    '7642', 'Dotations aux provision réglementées (immobilisations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7645,'PCG18-ASSOC','EXPENSE',		'6873',    '7642', 'Dotations aux provisions réglementées (stocks)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7646,'PCG18-ASSOC','EXPENSE',		'6874',    '7642', 'Dotations aux autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7647,'PCG18-ASSOC','EXPENSE',		'6875',    '7642', 'Dotations aux provisions exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7648,'PCG18-ASSOC','EXPENSE',		'6876',    '7642', 'Dotations pour dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7649,'PCG18-ASSOC','EXPENSE',		'689',    '7629', 'Reports en fonds dédiés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7650,'PCG18-ASSOC','EXPENSE',		'6891',    '7649', 'Reports en fonds reportés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7651,'PCG18-ASSOC','EXPENSE',		'6893',    '7649', 'Reports en fonds dédiés des fondations abritées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7652,'PCG18-ASSOC','EXPENSE',		'6894',    '7649', 'Reports en fonds dédiés sur subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7653,'PCG18-ASSOC','EXPENSE',		'6895',    '7649', 'Reports en fonds dédiés sur contributions financières d''autres organismes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7654,'PCG18-ASSOC','EXPENSE',		'6896',    '7649', 'Reports en fonds dédiés sur ressources liées à la générosité du public', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7655,'PCG18-ASSOC','EXPENSE',		'69',    '7006', 'Impôts sur les sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7656,'PCG18-ASSOC','EXPENSE',		'691',    '7655', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7657,'PCG18-ASSOC','EXPENSE',		'695',    '7655', 'Impôts sur les sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7658,'PCG18-ASSOC','EXPENSE',		'6951',    '7657', 'Impôts sur les sociétés des activités fiscalisées de l''entité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7659,'PCG18-ASSOC','EXPENSE',		'6952',    '7657', 'Impôts sur les sociétés des personnes morales à but non lucratif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7660,'PCG18-ASSOC','EXPENSE',		'699',    '7655', 'Report en arrière des déficits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7662,'PCG18-ASSOC','INCOME',		'70',    '7007', 'Ventes de produits fabriqués, de prestations de services et de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7663,'PCG18-ASSOC','INCOME',		'701',    '7662', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7664,'PCG18-ASSOC','INCOME',		'702',    '7662', 'Ventes de produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7665,'PCG18-ASSOC','INCOME',		'703',    '7662', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7666,'PCG18-ASSOC','INCOME',		'704',    '7662', 'Ventes de travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7667,'PCG18-ASSOC','INCOME',		'705',    '7662', 'Etudes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7668,'PCG18-ASSOC','INCOME',		'706',    '7662', 'Ventes de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7669,'PCG18-ASSOC','INCOME',		'7063',    '7668', 'Parrainages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7670,'PCG18-ASSOC','INCOME',		'707',    '7662', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7671,'PCG18-ASSOC','INCOME',		'7073',    '7670', 'Ventes de dons en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7672,'PCG18-ASSOC','INCOME',		'708',    '7662', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7673,'PCG18-ASSOC','INCOME',		'7081',    '7672', 'Produits des services exploités dans l''intérêt du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7674,'PCG18-ASSOC','INCOME',		'7082',    '7672', 'Commissions et courtages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7675,'PCG18-ASSOC','INCOME',		'7083',    '7672', 'Locations diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7676,'PCG18-ASSOC','INCOME',		'7084',    '7672', 'Mise à disposition de personnel facturée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7677,'PCG18-ASSOC','INCOME',		'7085',    '7672', 'Ports et frais accessoires facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7678,'PCG18-ASSOC','INCOME',		'7088',    '7672', 'Autres produits d''activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7679,'PCG18-ASSOC','INCOME',		'709',    '7662', 'Rabais, remises et ristournes accordés par l''association', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7680,'PCG18-ASSOC','INCOME',		'71',    '7007', 'Production stockée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7681,'PCG18-ASSOC','INCOME',		'713',    '7680', 'Variation des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7682,'PCG18-ASSOC','INCOME',		'7133',    '7681', 'Variation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7683,'PCG18-ASSOC','INCOME',		'7134',    '7681', 'Variation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7684,'PCG18-ASSOC','INCOME',		'7135',    '7681', 'Variation des stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7685,'PCG18-ASSOC','INCOME',		'71355',    '7684', 'Variation des stocks de produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7686,'PCG18-ASSOC','INCOME',		'72',    '7007', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7687,'PCG18-ASSOC','INCOME',		'721',    '7686', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7688,'PCG18-ASSOC','INCOME',		'722',    '7686', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7689,'PCG18-ASSOC','INCOME',		'73',    '7007', 'Concours publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7690,'PCG18-ASSOC','INCOME',		'74',    '7007', 'Subventions de fonctionnement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7691,'PCG18-ASSOC','INCOME',		'75',    '7007', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7692,'PCG18-ASSOC','INCOME',		'751',    '7691', 'Redevances pour concessions, brevets, licences, procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7693,'PCG18-ASSOC','INCOME',		'7511',    '7692', 'Redevances pour concessions, brevets, licences, marques et procédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7694,'PCG18-ASSOC','INCOME',		'7516',    '7692', 'Droits d''auteurs et de reproduction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7695,'PCG18-ASSOC','INCOME',		'7518',    '7692', 'Autres droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7696,'PCG18-ASSOC','INCOME',		'752',    '7691', 'Revenus des immeubles non affectés aux activités relevant de l''objet statutaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7697,'PCG18-ASSOC','INCOME',		'753',    '7691', 'Versements des fondateurs ou consommation de la dotation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7698,'PCG18-ASSOC','INCOME',		'7531',    '7697', 'Versements des fondateurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7699,'PCG18-ASSOC','INCOME',		'7532',    '7697', 'Quotes-parts de dotation consomptible virée au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7700,'PCG18-ASSOC','INCOME',		'754',    '7691', 'Ressources liées à la générosité du public', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7701,'PCG18-ASSOC','INCOME',		'7541',    '7700', 'Dons manuels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7702,'PCG18-ASSOC','INCOME',		'75411',    '7701', 'Dons manuels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7703,'PCG18-ASSOC','INCOME',		'75412',    '7701', 'Abandons de frais par les bénévoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7704,'PCG18-ASSOC','INCOME',		'7542',    '7700', 'Mécénats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7705,'PCG18-ASSOC','INCOME',		'7543',    '7700', 'Legs, donations et assurances-vie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7706,'PCG18-ASSOC','INCOME',		'75431',    '7705', 'Assurances-vie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7707,'PCG18-ASSOC','INCOME',		'75432',    '7705', 'Legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7708,'PCG18-ASSOC','INCOME',		'75433',    '7705', 'Autres produits sur legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7709,'PCG18-ASSOC','INCOME',		'755',    '7691', 'Contributions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7710,'PCG18-ASSOC','INCOME',		'7551',    '7709', 'Contributions financières reçues d''autres organismes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7711,'PCG18-ASSOC','INCOME',		'7552',    '7709', 'Quotes-parts de générosité reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7712,'PCG18-ASSOC','INCOME',		'756',    '7691', 'Cotisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7713,'PCG18-ASSOC','INCOME',		'7561',    '7712', 'Cotisations sans contrepartie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7714,'PCG18-ASSOC','INCOME',		'7562',    '7712', 'Cotisations avec contrepartie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7715,'PCG18-ASSOC','INCOME',		'757',    '7691', 'Gains de change sur créances et dettes d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7716,'PCG18-ASSOC','INCOME',		'758',    '7691', 'Produits divers de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7717,'PCG18-ASSOC','INCOME',		'76',    '7007', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7718,'PCG18-ASSOC','INCOME',		'761',    '7717', 'Produits des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7719,'PCG18-ASSOC','INCOME',		'7611',    '7718', 'Revenus des titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7720,'PCG18-ASSOC','INCOME',		'7616',    '7718', 'Revenus des autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7721,'PCG18-ASSOC','INCOME',		'7617',    '7718', 'Revenus des créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7722,'PCG18-ASSOC','INCOME',		'762',    '7717', 'Produits des immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7723,'PCG18-ASSOC','INCOME',		'7621',    '7722', 'Revenus des titres immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7724,'PCG18-ASSOC','INCOME',		'7624',    '7722', 'Revenus des prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7725,'PCG18-ASSOC','INCOME',		'7627',    '7722', 'Revenus des créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7726,'PCG18-ASSOC','INCOME',		'763',    '7717', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7727,'PCG18-ASSOC','INCOME',		'764',    '7717', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7728,'PCG18-ASSOC','INCOME',		'765',    '7717', 'Escomptes de règlement obtenus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7729,'PCG18-ASSOC','INCOME',		'766',    '7717', 'Gains de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7730,'PCG18-ASSOC','INCOME',		'767',    '7717', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7731,'PCG18-ASSOC','INCOME',		'768',    '7717', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7732,'PCG18-ASSOC','INCOME',		'77',    '7007', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7733,'PCG18-ASSOC','INCOME',		'771',    '7732', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7734,'PCG18-ASSOC','INCOME',		'7713',    '7733', 'Libéralités reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7735,'PCG18-ASSOC','INCOME',		'7714',    '7733', 'Rentrées sur créances amorties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7736,'PCG18-ASSOC','INCOME',		'7715',    '7733', 'Subventions d''équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7737,'PCG18-ASSOC','INCOME',		'7717',    '7733', 'Dégrèvements d''impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7738,'PCG18-ASSOC','INCOME',		'7718',    '7733', 'Autres produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7739,'PCG18-ASSOC','INCOME',		'772',    '7732', 'Produits sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7740,'PCG18-ASSOC','INCOME',		'775',    '7732', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7741,'PCG18-ASSOC','INCOME',		'7751',    '7740', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7742,'PCG18-ASSOC','INCOME',		'7752',    '7740', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7743,'PCG18-ASSOC','INCOME',		'7754',    '7740', 'Immobilisations reçues en legs ou donations destinées à être cédées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7744,'PCG18-ASSOC','INCOME',		'7756',    '7740', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7745,'PCG18-ASSOC','INCOME',		'7758',    '7740', 'Autres éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7746,'PCG18-ASSOC','INCOME',		'777',    '7732', 'Quote-part des subventions d''investissement virée au résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7747,'PCG18-ASSOC','INCOME',		'778',    '7732', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7748,'PCG18-ASSOC','INCOME',		'78',    '7007', 'Reprises sur amortissements, dépréciations et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7749,'PCG18-ASSOC','INCOME',		'781',    '7748', 'Reprises sur amortissements des immobilisations, dépréciations et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7750,'PCG18-ASSOC','INCOME',		'7811',    '7749', 'Reprises sur amortissements des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7751,'PCG18-ASSOC','INCOME',		'78111',    '7750', 'immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7752,'PCG18-ASSOC','INCOME',		'78112',    '7750', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7753,'PCG18-ASSOC','INCOME',		'7815',    '7749', 'Reprises sur provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7754,'PCG18-ASSOC','INCOME',		'7816',    '7749', 'Reprises sur dépréciation des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7755,'PCG18-ASSOC','INCOME',		'78161',    '7754', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7756,'PCG18-ASSOC','INCOME',		'78162',    '7754', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7757,'PCG18-ASSOC','INCOME',		'78164',    '7754', 'Reprises sur dépréciations d''actifs reçus par legs ou donations destinés à être cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7758,'PCG18-ASSOC','INCOME',		'7817',    '7749', 'Reprises sur provisions pour dépréciation des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7759,'PCG18-ASSOC','INCOME',		'78173',    '7758', 'Pour dépréciation des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7760,'PCG18-ASSOC','INCOME',		'78174',    '7758', 'Pour dépréciation des créances usagers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7761,'PCG18-ASSOC','INCOME',		'786',    '7748', 'Reprises sur amortissements et provisions - produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7762,'PCG18-ASSOC','INCOME',		'7865',    '7761', 'Reprises sur provisions pour risques et charges financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7763,'PCG18-ASSOC','INCOME',		'7866',    '7761', 'Reprises sur provisions pour dépréciation des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7764,'PCG18-ASSOC','INCOME',		'78662',    '7763', 'Pour dépréciation des immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7765,'PCG18-ASSOC','INCOME',		'78665',    '7763', 'Pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7766,'PCG18-ASSOC','INCOME',		'787',    '7748', 'Reprises sur amortissements et provisions - produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7767,'PCG18-ASSOC','INCOME',		'7872',    '7766', 'Reprises sur provisions réglementées amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7768,'PCG18-ASSOC','INCOME',		'7873',    '7766', 'Reprises sur provisions réglementées stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7769,'PCG18-ASSOC','INCOME',		'7874',    '7766', 'Reprises sur autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7770,'PCG18-ASSOC','INCOME',		'7875',    '7766', 'Reprises sur provisions pour risques et charges exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7771,'PCG18-ASSOC','INCOME',		'7876',    '7766', 'Reprises sur provisions pour dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7772,'PCG18-ASSOC','INCOME',		'789',    '7748', 'Utilisations de fonds reportés et de fonds dédiés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7773,'PCG18-ASSOC','INCOME',		'7891',    '7772', 'Utilisation de fonds reportés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7774,'PCG18-ASSOC','INCOME',		'7893',    '7772', 'Utilisation de fonds dédiés des fondations abritées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7775,'PCG18-ASSOC','INCOME',		'7894',    '7772', 'Utilisation des fonds dédiés sur subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7776,'PCG18-ASSOC','INCOME',		'7895',    '7772', 'Utilisation des fonds dédiés sur contributions financières d''autres organismes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7777,'PCG18-ASSOC','INCOME',		'7896',    '7772', 'Utilisation des fonds dédiés sur ressources liées à la générosité du public', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7778,'PCG18-ASSOC','INCOME',		'79',    '7007', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7779,'PCG18-ASSOC','INCOME',		'791',    '7778', 'Transfert de charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7780,'PCG18-ASSOC','INCOME',		'796',    '7778', 'Transfert de charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7781,'PCG18-ASSOC','INCOME',		'797',    '7778', 'Transfert de charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7783,'PCG18-ASSOC','SPECIAL',		'86',    '7008', 'Emploi des contributions volontaires en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7784,'PCG18-ASSOC','SPECIAL',		'860',    '7783', 'Secours en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7785,'PCG18-ASSOC','SPECIAL',		'861',    '7783', 'Mise à disposition gratuite de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7786,'PCG18-ASSOC','SPECIAL',		'862',    '7783', 'Prestations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7787,'PCG18-ASSOC','SPECIAL',		'864',    '7783', 'Personnel bénévole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7788,'PCG18-ASSOC','SPECIAL',		'87',    '7008', 'Contributions volontaires en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7789,'PCG18-ASSOC','SPECIAL',		'870',    '7788', 'Dons en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7790,'PCG18-ASSOC','SPECIAL',		'871',    '7788', 'Prestations en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7791,'PCG18-ASSOC','SPECIAL',		'875',    '7788', 'Bénévolat', 1);



--
-- Descriptif des plans comptables FR PCGA14-DEV
--
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8000,'PCGAFR14-DEV','CAPIT', 	 '1',   '0', 'Comptes de capitaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8001,'PCGAFR14-DEV','CAPIT',	'10','8000', 'Capital et réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8002,'PCGAFR14-DEV','CAPIT',   '101','8001', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8003,'PCGAFR14-DEV','CAPIT',  '1011','8002', 'Capital individuel initial (au ../../../)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8004,'PCGAFR14-DEV','CAPIT',  '1012','8002', 'Variations capital individuel initial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8005,'PCGAFR14-DEV','CAPIT',  '1013','8002', 'Capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8006,'PCGAFR14-DEV','CAPIT',  '1014','8002', 'Capital souscrit - appelé, versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8007,'PCGAFR14-DEV','CAPIT',  '1015','8002', 'Capital souscrit - appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8008,'PCGAFR14-DEV','CAPIT', '10151','8007', 'Capital non amorti', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8009,'PCGAFR14-DEV','CAPIT', '10152','8007', 'Capital amorti', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8010,'PCGAFR14-DEV','CAPIT',  '1018','8002', 'Capital souscrit soumis à des réglementations particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8011,'PCGAFR14-DEV','CAPIT',   '104','8001', 'Primes liées au capital social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8012,'PCGAFR14-DEV','CAPIT',  '1041','8011', 'Primes d''émission', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8013,'PCGAFR14-DEV','CAPIT',  '1042','8011', 'Primes de fusion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8014,'PCGAFR14-DEV','CAPIT',  '1043','8011', 'Primes d''apport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8015,'PCGAFR14-DEV','CAPIT',  '1044','8011', 'Primes de conversion d''obligations en actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8016,'PCGAFR14-DEV','CAPIT',  '1045','8011', 'Bons de souscription d''actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8017,'PCGAFR14-DEV','CAPIT',   '105','8001', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8018,'PCGAFR14-DEV','CAPIT',  '1051','8017', 'Réserve spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8019,'PCGAFR14-DEV','CAPIT',  '1052','8017', 'Ecart de réévaluation libre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8020,'PCGAFR14-DEV','CAPIT',  '1053','8017', 'Réserve de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8021,'PCGAFR14-DEV','CAPIT',  '1055','8017', 'Ecarts de réévaluation (autres opérations légales)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8022,'PCGAFR14-DEV','CAPIT',  '1057','8017', 'Autres écarts de réévaluation en France', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8023,'PCGAFR14-DEV','CAPIT',  '1058','8017', 'Autres écarts de réévaluation à l''Etranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8024,'PCGAFR14-DEV','CAPIT',   '106','8001', 'Réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8025,'PCGAFR14-DEV','CAPIT',  '1061','8024', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8026,'PCGAFR14-DEV','CAPIT', '10611','8025', 'Réserve légale proprement dite', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8027,'PCGAFR14-DEV','CAPIT', '10612','8025', 'Plus-values nettes à long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8028,'PCGAFR14-DEV','CAPIT',  '1062','8024', 'Réserves indisponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8029,'PCGAFR14-DEV','CAPIT',  '1063','8024', 'Réserves statutaires ou contractuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8030,'PCGAFR14-DEV','CAPIT',  '1064','8024', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8031,'PCGAFR14-DEV','CAPIT', '10641','8030', 'Plus-values nettes à long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8032,'PCGAFR14-DEV','CAPIT', '10643','8030', 'Réserves consécutives à l''octroi de subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8033,'PCGAFR14-DEV','CAPIT', '10648','8030', 'Autres réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8034,'PCGAFR14-DEV','CAPIT',  '1068','8024', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8035,'PCGAFR14-DEV','CAPIT', '10681','8034', 'Réserve de propre assureur', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8036,'PCGAFR14-DEV','CAPIT', '10688','8034', 'Réserves diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8037,'PCGAFR14-DEV','CAPIT',   '107','8001', 'Ecart d''équivalence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8038,'PCGAFR14-DEV','CAPIT',   '108','8001', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8039,'PCGAFR14-DEV','CAPIT',   '109','8001', 'Actionnaires et associés : Capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8040,'PCGAFR14-DEV','CAPIT',  '1091','8039', 'Actionnaires : Capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8041,'PCGAFR14-DEV','CAPIT',  '1092','8039', 'Associés : Capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8042,'PCGAFR14-DEV','CAPIT',    '11','8000', 'Report à nouveau (solde créditeur ou débiteur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8043,'PCGAFR14-DEV','CAPIT',   '110','8042', 'Report à nouveau (solde créditeur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8044,'PCGAFR14-DEV','CAPIT',   '119','8042', 'Report à nouveau (solde débiteur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8045,'PCGAFR14-DEV','CAPIT',    '12','8000', 'Résultat de l''exercice (bénéfice ou perte)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8046,'PCGAFR14-DEV','CAPIT',   '120','8045', 'Résultat de l''exercice (bénéfice)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8047,'PCGAFR14-DEV','CAPIT',   '129','8045', 'Résultat de l''exercice (perte)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8048,'PCGAFR14-DEV','CAPIT',    '13','8000', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8049,'PCGAFR14-DEV','CAPIT',   '131','8048', 'Subventions d''équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8050,'PCGAFR14-DEV','CAPIT',  '1311','8049', 'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8051,'PCGAFR14-DEV','CAPIT',  '1312','8049', 'Régions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8052,'PCGAFR14-DEV','CAPIT',  '1313','8049', 'Départements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8053,'PCGAFR14-DEV','CAPIT',  '1314','8049', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8054,'PCGAFR14-DEV','CAPIT',  '1315','8049', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8055,'PCGAFR14-DEV','CAPIT',  '1316','8049', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8056,'PCGAFR14-DEV','CAPIT',  '1317','8049', 'Entreprises et organismes privés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8057,'PCGAFR14-DEV','CAPIT',  '1318','8049', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8058,'PCGAFR14-DEV','CAPIT',   '138','8048', 'Autres subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8059,'PCGAFR14-DEV','CAPIT',   '139','8048', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8060,'PCGAFR14-DEV','CAPIT',  '1391','8059', 'Subventions d''équipement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8061,'PCGAFR14-DEV','CAPIT', '13911','8060', 'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8062,'PCGAFR14-DEV','CAPIT', '13912','8060', 'Régions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8063,'PCGAFR14-DEV','CAPIT', '13913','8060', 'Départements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8064,'PCGAFR14-DEV','CAPIT', '13914','8060', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8065,'PCGAFR14-DEV','CAPIT', '13915','8060', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8066,'PCGAFR14-DEV','CAPIT', '13916','8060', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8067,'PCGAFR14-DEV','CAPIT', '13917','8060', 'Entreprises et organismes privés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8068,'PCGAFR14-DEV','CAPIT', '13918','8060', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8069,'PCGAFR14-DEV','CAPIT',  '1398','8059', 'Autres subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8070,'PCGAFR14-DEV','CAPIT',    '14','8000', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8071,'PCGAFR14-DEV','CAPIT',   '142','8070', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8072,'PCGAFR14-DEV','CAPIT',  '1424','8071', 'Provisions pour investissement (participation des salariés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8073,'PCGAFR14-DEV','CAPIT',   '143','8070', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8074,'PCGAFR14-DEV','CAPIT',  '1431','8073', 'Hausse des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8075,'PCGAFR14-DEV','CAPIT',  '1432','8073', 'Fluctuation des cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8076,'PCGAFR14-DEV','CAPIT',   '144','8070', 'Provisions réglementées relatives aux autres éléments de l''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8077,'PCGAFR14-DEV','CAPIT',   '145','8070', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8078,'PCGAFR14-DEV','CAPIT',   '146','8070', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8079,'PCGAFR14-DEV','CAPIT',   '147','8070', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8080,'PCGAFR14-DEV','CAPIT',   '148','8070', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8081,'PCGAFR14-DEV','CAPIT',    '15','8000', 'Provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8082,'PCGAFR14-DEV','CAPIT',   '151','8081', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8083,'PCGAFR14-DEV','CAPIT',  '1511','8082', 'Provisions pour litiges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8084,'PCGAFR14-DEV','CAPIT',  '1512','8082', 'Provisions pour garanties données aux clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8085,'PCGAFR14-DEV','CAPIT',  '1513','8082', 'Provisions pour pertes sur marchés à terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8086,'PCGAFR14-DEV','CAPIT',  '1514','8082', 'Provisions pour amendes et pénalités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8087,'PCGAFR14-DEV','CAPIT',  '1515','8082', 'Provisions pour pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8088,'PCGAFR14-DEV','CAPIT',  '1516','8082', 'Provisions pour pertes sur contrats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8089,'PCGAFR14-DEV','CAPIT',  '1518','8082', 'Autres provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8090,'PCGAFR14-DEV','CAPIT',   '153','8081', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8091,'PCGAFR14-DEV','CAPIT',   '154','8081', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8092,'PCGAFR14-DEV','CAPIT',   '155','8081', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8093,'PCGAFR14-DEV','CAPIT',   '156','8081', 'Provisions pour renouvellement des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8094,'PCGAFR14-DEV','CAPIT',   '157','8081', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8095,'PCGAFR14-DEV','CAPIT',  '1572','8094', 'Provisions pour gros entretien ou grandes révisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8096,'PCGAFR14-DEV','CAPIT',   '158','8081', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8097,'PCGAFR14-DEV','CAPIT',  '1581','8096', 'Provisions pour remises en état', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8098,'PCGAFR14-DEV','CAPIT',    '16','8000', 'Emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8099,'PCGAFR14-DEV','CAPIT',   '161','8098', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8100,'PCGAFR14-DEV','CAPIT',   '163','8098', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8101,'PCGAFR14-DEV','CAPIT',   '164','8098', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8102,'PCGAFR14-DEV','CAPIT',  '1641','8101', 'Emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8103,'PCGAFR14-DEV','CAPIT',  '1642','8101', 'Autres emprunts à moyen et long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8104,'PCGAFR14-DEV','CAPIT',  '1643','8101', 'Emprunts à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8105,'PCGAFR14-DEV','CAPIT',   '165','8098', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8106,'PCGAFR14-DEV','CAPIT',  '1651','8105', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8107,'PCGAFR14-DEV','CAPIT',  '1655','8105', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8108,'PCGAFR14-DEV','CAPIT',   '166','8098', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8109,'PCGAFR14-DEV','CAPIT',  '1661','8108', 'Comptes bloqués', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8110,'PCGAFR14-DEV','CAPIT',  '1662','8108', 'Fonds de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8111,'PCGAFR14-DEV','CAPIT',   '167','8098', 'Emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8112,'PCGAFR14-DEV','CAPIT',  '1671','8111', 'Emissions de titres participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8113,'PCGAFR14-DEV','CAPIT',  '1674','8111', 'Avances conditionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8114,'PCGAFR14-DEV','CAPIT',  '1675','8111', 'Emprunts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8115,'PCGAFR14-DEV','CAPIT',   '168','8098', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8116,'PCGAFR14-DEV','CAPIT',  '1681','8115', 'Autres emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8117,'PCGAFR14-DEV','CAPIT',  '1685','8115', 'Rentes viagères capitalisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8118,'PCGAFR14-DEV','CAPIT',  '1687','8115', 'Autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8119,'PCGAFR14-DEV','CAPIT',  '1688','8115', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8120,'PCGAFR14-DEV','CAPIT', '16881','8119', 'sur emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8121,'PCGAFR14-DEV','CAPIT', '16883','8119', 'sur autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8122,'PCGAFR14-DEV','CAPIT', '16884','8119', 'sur emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8123,'PCGAFR14-DEV','CAPIT','168841','8122', 'Intérêts courus sur emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8124,'PCGAFR14-DEV','CAPIT','168842','8122', 'Intérêts courus sur autres emprunts MLT', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8125,'PCGAFR14-DEV','CAPIT','168843','8122', 'Intérêts courus sur emprunts court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8126,'PCGAFR14-DEV','CAPIT', '16885','8119', 'sur dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8127,'PCGAFR14-DEV','CAPIT', '16886','8119', 'sur participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8128,'PCGAFR14-DEV','CAPIT', '16887','8119', 'sur emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8129,'PCGAFR14-DEV','CAPIT', '16888','8119', 'sur autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8130,'PCGAFR14-DEV','CAPIT',   '169','8098', 'Primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8131,'PCGAFR14-DEV','CAPIT',    '17','8000', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8132,'PCGAFR14-DEV','CAPIT',   '171','8131', 'Dettes rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8133,'PCGAFR14-DEV','CAPIT',  '1711','8132', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8134,'PCGAFR14-DEV','CAPIT',  '1712','8132', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8135,'PCGAFR14-DEV','CAPIT',   '172','8131', 'Dettes rattachées à des participations à des organismes professionnels agricoles (autres que les établissements de crédit)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8136,'PCGAFR14-DEV','CAPIT',  '1721','8135', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8137,'PCGAFR14-DEV','CAPIT',  '1728','8135', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8138,'PCGAFR14-DEV','CAPIT',   '174','8131', 'Dettes rattachées à des participations (hors groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8139,'PCGAFR14-DEV','CAPIT',  '1741','8138', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8140,'PCGAFR14-DEV','CAPIT',  '1748','8138', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8141,'PCGAFR14-DEV','CAPIT',   '178','8131', 'Dettes rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8142,'PCGAFR14-DEV','CAPIT',  '1781','8141', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8143,'PCGAFR14-DEV','CAPIT',  '1788','8141', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8144,'PCGAFR14-DEV','CAPIT',    '18','8000', 'Comptes de liaison des établissements et sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8145,'PCGAFR14-DEV','CAPIT',   '181','8144', 'Comptes de liaison des établissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8146,'PCGAFR14-DEV','CAPIT',   '186','8144', 'Biens et prestations de services échangés entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8147,'PCGAFR14-DEV','CAPIT',   '187','8144', 'Biens et prestations de services échangés entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8148,'PCGAFR14-DEV','CAPIT',   '188','8144', 'Comptes de liaison des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8149,'PCGAFR14-DEV','IMMO',     '2',   '0', 'Comptes d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8150,'PCGAFR14-DEV','IMMO',    '20','8149', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8151,'PCGAFR14-DEV','IMMO',   '201','8150', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8152,'PCGAFR14-DEV','IMMO',  '2011','8151', 'Frais de constitution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8153,'PCGAFR14-DEV','IMMO',  '2012','8151', 'Frais de premier établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8154,'PCGAFR14-DEV','IMMO', '20121','8153', 'Frais de prospection', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8155,'PCGAFR14-DEV','IMMO', '20122','8153', 'Frais de publicité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8156,'PCGAFR14-DEV','IMMO',  '2013','8151', 'Frais d''augmentation de capital et d''opérations diverses (fusions, scissions, transformations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8157,'PCGAFR14-DEV','IMMO',   '203','8150', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8158,'PCGAFR14-DEV','IMMO',   '205','8150', 'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8159,'PCGAFR14-DEV','IMMO',   '206','8150', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8160,'PCGAFR14-DEV','IMMO',   '207','8150', 'Fonds rural et commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8161,'PCGAFR14-DEV','IMMO',  '2071','8160', 'Fonds agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8162,'PCGAFR14-DEV','IMMO',  '2072','8160', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8163,'PCGAFR14-DEV','IMMO',   '208','8150', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8164,'PCGAFR14-DEV','IMMO',  '2082','8163', 'Usufruit temporaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8165,'PCGAFR14-DEV','IMMO',    '21','8149', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8166,'PCGAFR14-DEV','IMMO',   '211','8165', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8167,'PCGAFR14-DEV','IMMO',  '2111','8166', 'Terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8168,'PCGAFR14-DEV','IMMO', '21111','8167', 'Terrains nus exploités en faire valoir direct', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8169,'PCGAFR14-DEV','IMMO', '21112','8167', 'Autres terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8170,'PCGAFR14-DEV','IMMO',  '2112','8166', 'Terrains aménagés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8171,'PCGAFR14-DEV','IMMO',  '2113','8166', 'Sous-sols et sur-sols', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8172,'PCGAFR14-DEV','IMMO',  '2114','8166', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8173,'PCGAFR14-DEV','IMMO', '21141','8172', 'Carrières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8174,'PCGAFR14-DEV','IMMO',  '2115','8166', 'Terrains bâtis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8175,'PCGAFR14-DEV','IMMO', '21151','8174', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8176,'PCGAFR14-DEV','IMMO', '21155','8174', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8177,'PCGAFR14-DEV','IMMO', '21158','8174', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8178,'PCGAFR14-DEV','IMMO',  '2116','8166', 'Compte d''ordre sur immobilisations (art. 6 du décret 78.737 du 11-07-1978)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8179,'PCGAFR14-DEV','IMMO',   '212','8165', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8182,'PCGAFR14-DEV','IMMO',   '213','8165', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8183,'PCGAFR14-DEV','IMMO',  '2131','8182', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8184,'PCGAFR14-DEV','IMMO', '21311','8183', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8185,'PCGAFR14-DEV','IMMO', '21315','8183', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8186,'PCGAFR14-DEV','IMMO', '21318','8183', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8187,'PCGAFR14-DEV','IMMO',  '2135','8182', 'Installations générales - agencements - aménagements des constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8188,'PCGAFR14-DEV','IMMO', '21351','8187', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8189,'PCGAFR14-DEV','IMMO', '21355','8187', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8190,'PCGAFR14-DEV','IMMO', '21358','8187', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8191,'PCGAFR14-DEV','IMMO',  '2138','8182', 'Ouvrages d''infrastructure', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8192,'PCGAFR14-DEV','IMMO',   '214','8165', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8193,'PCGAFR14-DEV','IMMO',  '2141','8192', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8194,'PCGAFR14-DEV','IMMO', '21411','8193', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8195,'PCGAFR14-DEV','IMMO', '21415','8193', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8196,'PCGAFR14-DEV','IMMO', '21418','8193', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8197,'PCGAFR14-DEV','IMMO',  '2145','8192', 'Installations générales - agencements - aménagements des constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8198,'PCGAFR14-DEV','IMMO', '21451','8197', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8199,'PCGAFR14-DEV','IMMO', '21455','8197', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8200,'PCGAFR14-DEV','IMMO', '21458','8197', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8201,'PCGAFR14-DEV','IMMO',  '2148','8192', 'Ouvrages d''infrastructure', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8202,'PCGAFR14-DEV','IMMO',   '215','8165', 'Installations techniques, matériels et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8203,'PCGAFR14-DEV','IMMO',  '2151','8202', 'Installations techniques sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8204,'PCGAFR14-DEV','IMMO',  '2153','8202', 'Installations techniques sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8205,'PCGAFR14-DEV','IMMO',  '2154','8202', 'Matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8206,'PCGAFR14-DEV','IMMO',  '2155','8202', 'Outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8207,'PCGAFR14-DEV','IMMO',  '2157','8202', 'Agencements et aménagements du matériel et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8208,'PCGAFR14-DEV','IMMO',   '217','8165', 'Améliorations du fonds', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8209,'PCGAFR14-DEV','IMMO',   '218','8165', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8210,'PCGAFR14-DEV','IMMO',  '2181','8209', 'Installations générales, agencements, aménagements divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8211,'PCGAFR14-DEV','IMMO',  '2182','8209', 'Matériel de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8212,'PCGAFR14-DEV','IMMO',  '2183','8209', 'Matériel de bureau et matériel informatique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8213,'PCGAFR14-DEV','IMMO',  '2184','8209', 'Mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8214,'PCGAFR14-DEV','IMMO',  '2186','8209', 'Emballages récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8215,'PCGAFR14-DEV','IMMO',  '2188','8209', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8216,'PCGAFR14-DEV','IMMO',    '22','8149', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8217,'PCGAFR14-DEV','IMMO',    '23','8149', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8218,'PCGAFR14-DEV','IMMO',   '231','8217', 'Immobilisations corporelles en cours (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8219,'PCGAFR14-DEV','IMMO',  '2311','8218', 'Terrains (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8220,'PCGAFR14-DEV','IMMO',  '2312','8218', 'Agencements et aménagements de terrains (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8221,'PCGAFR14-DEV','IMMO',  '2313','8218', 'Constructions sur sol propre (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8222,'PCGAFR14-DEV','IMMO',  '2314','8218', 'Constructions sur sol d''autrui (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8223,'PCGAFR14-DEV','IMMO',  '2315','8218', 'Installations techniques, matériel et outillage (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8224,'PCGAFR14-DEV','IMMO',  '2318','8218', 'Autres immobilisations corporelles - hors biens vivants (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8225,'PCGAFR14-DEV','IMMO',   '232','8217', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8226,'PCGAFR14-DEV','IMMO',   '234','8217', 'Immobilisations corporelles en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8227,'PCGAFR14-DEV','IMMO',  '2341','8226', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8228,'PCGAFR14-DEV','IMMO',  '2343','8226', 'Animaux de services (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8229,'PCGAFR14-DEV','IMMO',  '2346','8226', 'Plantations pérennes (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8230,'PCGAFR14-DEV','IMMO',  '2347','8226', 'Autres végétaux immobilisés (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8231,'PCGAFR14-DEV','IMMO',   '237','8217', 'Avances et acomptes versés sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8232,'PCGAFR14-DEV','IMMO',   '238','8217', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8233,'PCGAFR14-DEV','IMMO',  '2381','8232', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8234,'PCGAFR14-DEV','IMMO',  '2384','8232', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8235,'PCGAFR14-DEV','IMMO',    '24','8149', 'Immobilisations en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8236,'PCGAFR14-DEV','IMMO',   '241','8235', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8237,'PCGAFR14-DEV','IMMO',   '242','8235', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8238,'PCGAFR14-DEV','IMMO',   '243','8235', 'Animaux de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8239,'PCGAFR14-DEV','IMMO',   '246','8235', 'Plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8240,'PCGAFR14-DEV','IMMO',  '2461','8239', 'Plantations pérennes sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8241,'PCGAFR14-DEV','IMMO',  '2465','8239', 'Plantations pérennes sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8242,'PCGAFR14-DEV','IMMO',  '2467','8239', 'Aménagements des plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8243,'PCGAFR14-DEV','IMMO',   '247','8235', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8244,'PCGAFR14-DEV','IMMO',  '2471','8243', 'Autres végétaux immobilisés sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8245,'PCGAFR14-DEV','IMMO',  '2475','8243', 'Autres végétaux immobilisés sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8246,'PCGAFR14-DEV','IMMO',  '2477','8243', 'Aménagements des autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8247,'PCGAFR14-DEV','IMMO',    '25','8149', 'Entreprises liées - parts et créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8248,'PCGAFR14-DEV','IMMO',    '26','8149', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8249,'PCGAFR14-DEV','IMMO',   '261','8248', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8250,'PCGAFR14-DEV','IMMO',  '2611','8249', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8251,'PCGAFR14-DEV','IMMO',  '2618','8249', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8252,'PCGAFR14-DEV','IMMO',   '262','8248', 'Participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8253,'PCGAFR14-DEV','IMMO',  '2621','8252', 'Sociétés coopératives agricoles (sauf CUMA)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8254,'PCGAFR14-DEV','IMMO',  '2622','8252', 'CUMA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8255,'PCGAFR14-DEV','IMMO',  '2624','8252', 'SICA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8256,'PCGAFR14-DEV','IMMO',  '2628','8252', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8257,'PCGAFR14-DEV','IMMO',   '266','8248', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8258,'PCGAFR14-DEV','IMMO',   '267','8248', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8259,'PCGAFR14-DEV','IMMO',  '2671','8258', 'Créances rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8260,'PCGAFR14-DEV','IMMO',  '2672','8258', 'Créances rattachées à des participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8261,'PCGAFR14-DEV','IMMO', '26721','8260', 'Sociétés coopératives agricoles (sauf CUMA)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8262,'PCGAFR14-DEV','IMMO', '26722','8260', 'CUMA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8263,'PCGAFR14-DEV','IMMO', '26724','8260', 'SICA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8264,'PCGAFR14-DEV','IMMO', '26728','8260', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8265,'PCGAFR14-DEV','IMMO',  '2674','8258', 'Créances rattachées à d''autres participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8266,'PCGAFR14-DEV','IMMO',  '2675','8258', 'Versements représentatifs d''apports non capitalisés (appel de fonds)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8267,'PCGAFR14-DEV','IMMO',  '2676','8258', 'Avances consolidables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8268,'PCGAFR14-DEV','IMMO',  '2678','8258', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8269,'PCGAFR14-DEV','IMMO',   '268','8248', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8270,'PCGAFR14-DEV','IMMO',  '2681','8269', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8271,'PCGAFR14-DEV','IMMO',  '2688','8269', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8272,'PCGAFR14-DEV','IMMO',   '269','8248', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8273,'PCGAFR14-DEV','IMMO',  '2691','8272', 'sur titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8274,'PCGAFR14-DEV','IMMO',  '2692','8272', 'sur participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8275,'PCGAFR14-DEV','IMMO',  '2696','8272', 'sur autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8276,'PCGAFR14-DEV','IMMO',    '27','8149', 'Autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8277,'PCGAFR14-DEV','IMMO',   '271','8276', 'Titres immobilisés (droit de propriété)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8278,'PCGAFR14-DEV','IMMO',  '2711','8277', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8279,'PCGAFR14-DEV','IMMO',  '2715','8277', 'Parts dans les établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8280,'PCGAFR14-DEV','IMMO',  '2718','8277', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8281,'PCGAFR14-DEV','IMMO',   '272','8276', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8282,'PCGAFR14-DEV','IMMO',  '2721','8281', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8283,'PCGAFR14-DEV','IMMO',  '2722','8281', 'Bons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8284,'PCGAFR14-DEV','IMMO',  '2723','8281', 'Certificats de fonds de développement coopératifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8285,'PCGAFR14-DEV','IMMO',   '273','8276', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8286,'PCGAFR14-DEV','IMMO',   '274','8276', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8287,'PCGAFR14-DEV','IMMO',  '2741','8286', 'Prêts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8288,'PCGAFR14-DEV','IMMO',  '2742','8286', 'Prêts aux associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8289,'PCGAFR14-DEV','IMMO',  '2743','8286', 'Prêts au personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8290,'PCGAFR14-DEV','IMMO',  '2748','8286', 'Autres prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8291,'PCGAFR14-DEV','IMMO',   '275','8276', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8292,'PCGAFR14-DEV','IMMO',  '2751','8291', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8293,'PCGAFR14-DEV','IMMO',  '2755','8291', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8294,'PCGAFR14-DEV','IMMO',   '276','8276', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8295,'PCGAFR14-DEV','IMMO',  '2761','8294', 'Créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8296,'PCGAFR14-DEV','IMMO',  '2768','8294', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8297,'PCGAFR14-DEV','IMMO', '27682','8296', 'sur titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8298,'PCGAFR14-DEV','IMMO', '27684','8296', 'sur prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8299,'PCGAFR14-DEV','IMMO', '27685','8296', 'sur dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8300,'PCGAFR14-DEV','IMMO', '27688','8296', 'sur créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8301,'PCGAFR14-DEV','IMMO',   '277','8276', 'Actions propres ou parts propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8302,'PCGAFR14-DEV','IMMO',   '279','8276', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8303,'PCGAFR14-DEV','IMMO',    '28','8149', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8304,'PCGAFR14-DEV','IMMO',   '280','8303', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8305,'PCGAFR14-DEV','IMMO',  '2801','8304', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8306,'PCGAFR14-DEV','IMMO',  '2803','8304', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8307,'PCGAFR14-DEV','IMMO',  '2805','8304', 'Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8308,'PCGAFR14-DEV','IMMO',  '2807','8304', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8309,'PCGAFR14-DEV','IMMO',  '2808','8304', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8310,'PCGAFR14-DEV','IMMO', '28082','8309', 'Usufruit temporaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8311,'PCGAFR14-DEV','IMMO',   '281','8303', 'Amortissements des immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8312,'PCGAFR14-DEV','IMMO',  '2811','8311', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8313,'PCGAFR14-DEV','IMMO',  '2812','8311', 'Agencements, aménagements de terrains amortissables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8314,'PCGAFR14-DEV','IMMO',  '2813','8311', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8315,'PCGAFR14-DEV','IMMO',  '2814','8311', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8316,'PCGAFR14-DEV','IMMO',  '2815','8311', 'Installations, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8317,'PCGAFR14-DEV','IMMO',  '2818','8311', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8318,'PCGAFR14-DEV','IMMO',   '282','8303', 'Amortissement des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8319,'PCGAFR14-DEV','IMMO',   '284','8303', 'Amortissement des immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8320,'PCGAFR14-DEV','IMMO',  '2841','8319', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8321,'PCGAFR14-DEV','IMMO',  '2843','8319', 'Animaux de service', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8322,'PCGAFR14-DEV','IMMO',  '2846','8319', 'Plantation pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8323,'PCGAFR14-DEV','IMMO',  '2847','8319', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8324,'PCGAFR14-DEV','IMMO',    '29','8149', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8325,'PCGAFR14-DEV','IMMO',   '290','8324', 'Dépréciations des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8326,'PCGAFR14-DEV','IMMO',  '2905','8325', 'Marques, procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8327,'PCGAFR14-DEV','IMMO',  '2906','8325', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8328,'PCGAFR14-DEV','IMMO',  '2907','8325', 'Fonds rural et commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8329,'PCGAFR14-DEV','IMMO',  '2908','8325', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8330,'PCGAFR14-DEV','IMMO',   '291','8324', 'Dépréciations des immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8331,'PCGAFR14-DEV','IMMO',  '2911','8330', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8332,'PCGAFR14-DEV','IMMO',  '2912','8330', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8333,'PCGAFR14-DEV','IMMO',  '2913','8330', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8334,'PCGAFR14-DEV','IMMO',  '2914','8330', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8335,'PCGAFR14-DEV','IMMO',  '2915','8330', 'Installations techniques, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8336,'PCGAFR14-DEV','IMMO',  '2917','8330', 'Améliorations du fonds', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8337,'PCGAFR14-DEV','IMMO',  '2918','8330', 'Autres immobilisations corporelles  (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8338,'PCGAFR14-DEV','IMMO',   '292','8324', 'Dépréciations des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8339,'PCGAFR14-DEV','IMMO',   '293','8324', 'Dépréciations des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8340,'PCGAFR14-DEV','IMMO',  '2931','8339', 'Immobilisations corporelles en cours (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8341,'PCGAFR14-DEV','IMMO',  '2932','8339', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8342,'PCGAFR14-DEV','IMMO',  '2934','8339', 'Immobilisations corporelles en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8343,'PCGAFR14-DEV','IMMO',   '294','8324', 'Autres immobilisations corporelles  (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8344,'PCGAFR14-DEV','IMMO',  '2941','8343', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8345,'PCGAFR14-DEV','IMMO',  '2942','8343', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8346,'PCGAFR14-DEV','IMMO',  '2943','8343', 'Animaux de service', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8347,'PCGAFR14-DEV','IMMO',  '2946','8343', 'Plantation pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8348,'PCGAFR14-DEV','IMMO',  '2947','8343', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8349,'PCGAFR14-DEV','IMMO',   '296','8324', 'Dépréciations des participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8350,'PCGAFR14-DEV','IMMO',  '2961','8349', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8351,'PCGAFR14-DEV','IMMO',  '2962','8349', 'Participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8352,'PCGAFR14-DEV','IMMO',  '2966','8349', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8353,'PCGAFR14-DEV','IMMO',  '2967','8349', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8354,'PCGAFR14-DEV','IMMO',  '2968','8349', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8355,'PCGAFR14-DEV','IMMO',   '297','8324', 'Dépréciations des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8356,'PCGAFR14-DEV','IMMO',  '2971','8355', 'Titres immobilisés - droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8357,'PCGAFR14-DEV','IMMO',  '2972','8355', 'Titres immobilisés - droit de créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8358,'PCGAFR14-DEV','IMMO',  '2973','8355', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8359,'PCGAFR14-DEV','IMMO',  '2974','8355', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8360,'PCGAFR14-DEV','IMMO',  '2975','8355', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8361,'PCGAFR14-DEV','IMMO',  '2976','8355', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8362,'PCGAFR14-DEV','STOCK', 	'3','	0', 'Comptes de stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8363,'PCGAFR14-DEV','STOCK',    '30','8362', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8364,'PCGAFR14-DEV','STOCK',   '301','8363', 'Approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8365,'PCGAFR14-DEV','STOCK',  '3011','8364', 'Engrais et amendements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8366,'PCGAFR14-DEV','STOCK',  '3012','8364', 'Semences et plants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8367,'PCGAFR14-DEV','STOCK',  '3013','8364', 'Produits de défense des végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8368,'PCGAFR14-DEV','STOCK',  '3014','8364', 'Aliments du bétail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8369,'PCGAFR14-DEV','STOCK',  '3015','8364', 'Produits de défense des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8370,'PCGAFR14-DEV','STOCK',  '3016','8364', 'Produits de reproduction animale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8371,'PCGAFR14-DEV','STOCK',  '3017','8364', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8372,'PCGAFR14-DEV','STOCK', '30171','8371', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8373,'PCGAFR14-DEV','STOCK', '30175','8371', 'Emballages récupérables non identifiables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8374,'PCGAFR14-DEV','STOCK', '30177','8371', 'Emballages à usage mixte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8375,'PCGAFR14-DEV','STOCK',  '3018','8364', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8376,'PCGAFR14-DEV','STOCK',   '302','8363', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8377,'PCGAFR14-DEV','STOCK',  '3021','8376', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8378,'PCGAFR14-DEV','STOCK',  '3022','8376', 'Produits d''entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8379,'PCGAFR14-DEV','STOCK',  '3023','8376', 'Fournitures d''atelier et de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8380,'PCGAFR14-DEV','STOCK',  '3024','8376', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8381,'PCGAFR14-DEV','STOCK',  '3025','8376', 'Denrées et fournitures pour le personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8382,'PCGAFR14-DEV','STOCK',  '3026','8376', 'Matériaux divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8383,'PCGAFR14-DEV','STOCK',  '3027','8376', 'Autres fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8384,'PCGAFR14-DEV','STOCK',  '3028','8376', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8385,'PCGAFR14-DEV','STOCK',   '307','8363', 'Marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8386,'PCGAFR14-DEV','STOCK',    '31','8362', 'Animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8387,'PCGAFR14-DEV','STOCK',   '311','8386', 'Stocks d''animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8388,'PCGAFR14-DEV','STOCK',    '32','8362', 'Animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8389,'PCGAFR14-DEV','STOCK',   '321','8388', 'Stocks d''animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8390,'PCGAFR14-DEV','STOCK',    '33','8362', 'Végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8391,'PCGAFR14-DEV','STOCK',   '331','8390', 'Avances aux cultures (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8392,'PCGAFR14-DEV','STOCK',  '3311','8391', 'Engrais et amendements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8393,'PCGAFR14-DEV','STOCK',  '3312','8391', 'Semences et plants en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8394,'PCGAFR14-DEV','STOCK',  '3313','8391', 'Produit de défense des végétaux en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8395,'PCGAFR14-DEV','STOCK',  '3314','8391', 'Autres approvisionnements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8396,'PCGAFR14-DEV','STOCK',  '3315','8391', 'Façons culturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8397,'PCGAFR14-DEV','STOCK',  '3318','8391', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8398,'PCGAFR14-DEV','STOCK',    '34','8362', 'Végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8399,'PCGAFR14-DEV','STOCK',   '341','8398', 'Avances aux cultures (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8400,'PCGAFR14-DEV','STOCK',  '3411','8399', 'Engrais et amendements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8401,'PCGAFR14-DEV','STOCK',  '3412','8399', 'Semences et plants en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8402,'PCGAFR14-DEV','STOCK',  '3413','8399', 'Produit de défense des végétaux en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8403,'PCGAFR14-DEV','STOCK',  '3414','8399', 'Autres approvisionnements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8404,'PCGAFR14-DEV','STOCK',  '3415','8399', 'Façons culturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8405,'PCGAFR14-DEV','STOCK',  '3418','8399', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8406,'PCGAFR14-DEV','STOCK',   '348','8398', 'Autres végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8407,'PCGAFR14-DEV','STOCK',    '35','8362', 'En-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8408,'PCGAFR14-DEV','STOCK',   '351','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8409,'PCGAFR14-DEV','STOCK',   '352','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8410,'PCGAFR14-DEV','STOCK',   '353','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8411,'PCGAFR14-DEV','STOCK',   '354','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8412,'PCGAFR14-DEV','STOCK',   '355','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8413,'PCGAFR14-DEV','STOCK',   '356','8407', 'Autres biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8414,'PCGAFR14-DEV','STOCK',   '357','8407', 'Travaux à façon (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8415,'PCGAFR14-DEV','STOCK',   '358','8407', 'Autres services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8416,'PCGAFR14-DEV','STOCK',    '36','8362', 'En-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8417,'PCGAFR14-DEV','STOCK',   '361','8416', 'Biens (cycle court) - Produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8418,'PCGAFR14-DEV','STOCK',   '362','8416', 'Biens (cycle court) - Produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8419,'PCGAFR14-DEV','STOCK',   '363','8416', 'Biens (cycle court) - Vins', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8420,'PCGAFR14-DEV','STOCK',   '364','8416', 'Biens (cycle court) - Alcools', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8421,'PCGAFR14-DEV','STOCK',   '365','8416', 'Biens (cycle court) - Autres produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8422,'PCGAFR14-DEV','STOCK',   '366','8416', 'Autres biens (activités annexes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8423,'PCGAFR14-DEV','STOCK',   '367','8416', 'Travaux à façon (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8424,'PCGAFR14-DEV','STOCK',   '368','8416', 'Autres services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8425,'PCGAFR14-DEV','STOCK',    '37','8362', 'Stocks de Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8426,'PCGAFR14-DEV','STOCK',   '371','8425', 'Produits intermédiaires végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8427,'PCGAFR14-DEV','STOCK',   '372','8425', 'Produits intermédiaires animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8428,'PCGAFR14-DEV','STOCK',   '373','8425', 'Produits intermédiaires transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8429,'PCGAFR14-DEV','STOCK',   '374','8425', 'Produits finis végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8430,'PCGAFR14-DEV','STOCK',   '375','8425', 'Produits finis animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8431,'PCGAFR14-DEV','STOCK',   '376','8425', 'Produits finis transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8432,'PCGAFR14-DEV','STOCK',   '377','8425', 'Produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8433,'PCGAFR14-DEV','STOCK',   '378','8425', 'Produits (activités annexes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8434,'PCGAFR14-DEV','STOCK',    '38','8362', 'Inventaire permanent', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8435,'PCGAFR14-DEV','STOCK',    '39','8362', 'Dépréciations des stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8436,'PCGAFR14-DEV','STOCK',   '390','8435', 'Dépréciations des approvisionnements et marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8437,'PCGAFR14-DEV','STOCK',   '391','8435', 'Dépréciations des animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8438,'PCGAFR14-DEV','STOCK',   '392','8435', 'Dépréciations des animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8439,'PCGAFR14-DEV','STOCK',   '393','8435', 'Dépréciations des végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8440,'PCGAFR14-DEV','STOCK',   '394','8435', 'Dépréciations des végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8441,'PCGAFR14-DEV','STOCK',   '395','8435', 'Dépréciations des en-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8442,'PCGAFR14-DEV','STOCK',   '396','8435', 'Dépréciations des en-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8443,'PCGAFR14-DEV','STOCK',   '397','8435', 'Dépréciations des produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8444,'PCGAFR14-DEV','THIRDPARTY',     '4','   0', 'Comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8445,'PCGAFR14-DEV','THIRDPARTY',    '40','8444', 'Fournisseurs et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8446,'PCGAFR14-DEV','THIRDPARTY',   '401','8445', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8447,'PCGAFR14-DEV','THIRDPARTY',  '4011','8446', 'Fournisseurs - Achats de biens et de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8448,'PCGAFR14-DEV','THIRDPARTY',  '4017','8446', 'Fournisseurs - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8449,'PCGAFR14-DEV','THIRDPARTY',   '402','8445', 'Fournisseurs d''exploitation - Soldes après compensation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8450,'PCGAFR14-DEV','THIRDPARTY',   '403','8445', 'Fournisseurs - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8451,'PCGAFR14-DEV','THIRDPARTY',  '4031','8450', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8452,'PCGAFR14-DEV','THIRDPARTY',  '4032','8450', 'Fournisseurs d''exploitation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8453,'PCGAFR14-DEV','THIRDPARTY',   '404','8445', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8454,'PCGAFR14-DEV','THIRDPARTY',  '4041','8453', 'Fournisseurs - Achats d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8455,'PCGAFR14-DEV','THIRDPARTY',  '4047','8453', 'Fournisseurs d''immobilisations - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8456,'PCGAFR14-DEV','THIRDPARTY',   '405','8445', 'Fournisseurs d''immobilisations - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8457,'PCGAFR14-DEV','THIRDPARTY',   '408','8445', 'Fournisseurs - Factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8458,'PCGAFR14-DEV','THIRDPARTY',  '4081','8457', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8459,'PCGAFR14-DEV','THIRDPARTY',  '4082','8457', 'Fournisseurs d''exploitation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8460,'PCGAFR14-DEV','THIRDPARTY',  '4084','8457', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8461,'PCGAFR14-DEV','THIRDPARTY',  '4088','8457', 'Fournisseurs - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8462,'PCGAFR14-DEV','THIRDPARTY',   '409','8445', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8463,'PCGAFR14-DEV','THIRDPARTY',  '4091','8462', 'Fournisseurs - Avances et acomptes versés sur commandes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8464,'PCGAFR14-DEV','THIRDPARTY',  '4096','8462', 'Fournisseurs - Créances pour emballages et matériel à rendre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8465,'PCGAFR14-DEV','THIRDPARTY',  '4097','8462', 'Fournisseurs - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8466,'PCGAFR14-DEV','THIRDPARTY', '40971','8465', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8467,'PCGAFR14-DEV','THIRDPARTY', '40974','8465', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8468,'PCGAFR14-DEV','THIRDPARTY',  '4098','8462', 'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8469,'PCGAFR14-DEV','THIRDPARTY',    '41','8444', 'Clients et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8470,'PCGAFR14-DEV','THIRDPARTY',   '411','8469', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8471,'PCGAFR14-DEV','THIRDPARTY',  '4111','8470', 'Clients - Ventes de biens ou de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8472,'PCGAFR14-DEV','THIRDPARTY',  '4117','8470', 'Clients - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8473,'PCGAFR14-DEV','THIRDPARTY',   '412','8469', 'Clients - Soldes après compensation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8474,'PCGAFR14-DEV','THIRDPARTY',   '413','8469', 'Clients - Effets à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8475,'PCGAFR14-DEV','THIRDPARTY',  '4131','8474', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8476,'PCGAFR14-DEV','THIRDPARTY',  '4132','8474', 'Clients (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8477,'PCGAFR14-DEV','THIRDPARTY',   '416','8469', 'Clients douteux ou litigieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8478,'PCGAFR14-DEV','THIRDPARTY',   '418','8469', 'Clients - Produits non encore facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8479,'PCGAFR14-DEV','THIRDPARTY',  '4181','8478', 'Clients - Factures à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8480,'PCGAFR14-DEV','THIRDPARTY',  '4182','8478', 'Clients (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8481,'PCGAFR14-DEV','THIRDPARTY',  '4188','8478', 'Clients - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8482,'PCGAFR14-DEV','THIRDPARTY',   '419','8469', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8483,'PCGAFR14-DEV','THIRDPARTY',  '4191','8482', 'Clients - Avances et acomptes reçus sur commandes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8484,'PCGAFR14-DEV','THIRDPARTY',  '4196','8482', 'Clients - Dettes sur emballages et matériels consignés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8485,'PCGAFR14-DEV','THIRDPARTY',  '4197','8482', 'Clients - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8486,'PCGAFR14-DEV','THIRDPARTY',  '4198','8482', 'Rabais, remises, ristournes à accorder et autres avoirs à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8487,'PCGAFR14-DEV','THIRDPARTY',    '42','8444', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8488,'PCGAFR14-DEV','THIRDPARTY',   '421','8487', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8489,'PCGAFR14-DEV','THIRDPARTY',   '422','8487', 'Comités d''entreprises, d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8490,'PCGAFR14-DEV','THIRDPARTY',   '424','8487', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8491,'PCGAFR14-DEV','THIRDPARTY',  '4246','8490', 'Réserve spéciale (art. L. 442-2 du Code du travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8492,'PCGAFR14-DEV','THIRDPARTY',  '4248','8490', 'Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8493,'PCGAFR14-DEV','THIRDPARTY',   '425','8487', 'Personnel - Avances et acomptes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8494,'PCGAFR14-DEV','THIRDPARTY',   '426','8487', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8495,'PCGAFR14-DEV','THIRDPARTY',   '427','8487', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8496,'PCGAFR14-DEV','THIRDPARTY',   '428','8487', 'Personnel - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8497,'PCGAFR14-DEV','THIRDPARTY',  '4282','8496', 'Dettes provisionnées pour congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8498,'PCGAFR14-DEV','THIRDPARTY',  '4284','8496', 'Dettes provisionnées pour participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8499,'PCGAFR14-DEV','THIRDPARTY',  '4286','8496', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8500,'PCGAFR14-DEV','THIRDPARTY',  '4287','8496', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8501,'PCGAFR14-DEV','THIRDPARTY',    '43','8444', 'Mutualité Sociale Agricole et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8502,'PCGAFR14-DEV','THIRDPARTY',   '431','8501', 'Mutualité Sociale Agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8503,'PCGAFR14-DEV','THIRDPARTY',   '437','8501', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8504,'PCGAFR14-DEV','THIRDPARTY',   '438','8501', 'Organismes sociaux - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8505,'PCGAFR14-DEV','THIRDPARTY',  '4382','8504', 'Charges sociales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8506,'PCGAFR14-DEV','THIRDPARTY',  '4386','8504', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8507,'PCGAFR14-DEV','THIRDPARTY',  '4387','8504', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8508,'PCGAFR14-DEV','THIRDPARTY',    '44','8444', 'Etat et autres collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8509,'PCGAFR14-DEV','THIRDPARTY',   '441','8508', 'Etat - Subventions à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8510,'PCGAFR14-DEV','THIRDPARTY',  '4411','8509', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8511,'PCGAFR14-DEV','THIRDPARTY',  '4417','8509', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8512,'PCGAFR14-DEV','THIRDPARTY',  '4418','8509', 'Subventions d''équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8513,'PCGAFR14-DEV','THIRDPARTY',  '4419','8509', 'Avances sur subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8514,'PCGAFR14-DEV','THIRDPARTY',   '442','8508', 'Etat - Impôts et taxes recouvrables sur des tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8515,'PCGAFR14-DEV','THIRDPARTY',  '4424','8514', 'Obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8516,'PCGAFR14-DEV','THIRDPARTY',  '4425','8514', 'Associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8517,'PCGAFR14-DEV','THIRDPARTY',  '4428','8514', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8518,'PCGAFR14-DEV','THIRDPARTY',   '443','8508', 'Opérations particulières avec l''Etat, les collectivités publiques, les organismes internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8519,'PCGAFR14-DEV','THIRDPARTY',   '444','8508', 'Etat - Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8520,'PCGAFR14-DEV','THIRDPARTY',   '445','8508', 'Etat - Taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8521,'PCGAFR14-DEV','THIRDPARTY',  '4452','8520', 'TVA due intracommunautaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8522,'PCGAFR14-DEV','THIRDPARTY', '44528','8521', 'TVA due intracommunautaire sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8523,'PCGAFR14-DEV','THIRDPARTY',  '4455','8520', 'Taxes sur le chiffre d''affaires à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8524,'PCGAFR14-DEV','THIRDPARTY', '44551','8523', 'TVA à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8525,'PCGAFR14-DEV','THIRDPARTY', '44552','8523', 'TVA antérieurement déduite à reverser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8526,'PCGAFR14-DEV','THIRDPARTY', '44558','8523', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8527,'PCGAFR14-DEV','THIRDPARTY',  '4456','8520', 'Taxes sur le chiffre d''affaires déductibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8528,'PCGAFR14-DEV','THIRDPARTY', '44562','8527', 'TVA sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8529,'PCGAFR14-DEV','THIRDPARTY','445622','8528', 'TVA sur intracommunautaire sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8530,'PCGAFR14-DEV','THIRDPARTY', '44563','8527', 'TVA transférée par d''autres entreprises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8531,'PCGAFR14-DEV','THIRDPARTY', '44565','8527', 'TVA sur achats à régulariser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8532,'PCGAFR14-DEV','THIRDPARTY', '44566','8527', 'TVA sur autres biens et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8533,'PCGAFR14-DEV','THIRDPARTY','445662','8532', 'TVA sur intracommunautaire sur biens et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8534,'PCGAFR14-DEV','THIRDPARTY', '44567','8527', 'Crédit de TVA à reporter', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8535,'PCGAFR14-DEV','THIRDPARTY', '44568','8527', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8536,'PCGAFR14-DEV','THIRDPARTY',  '4457','8520', 'Taxes sur le chiffre d''affaires collectées par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8537,'PCGAFR14-DEV','THIRDPARTY', '44571','8536', 'TVA collectée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8538,'PCGAFR14-DEV','THIRDPARTY', '44575','8536', 'TVA collectée à régulariser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8539,'PCGAFR14-DEV','THIRDPARTY', '44578','8536', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8540,'PCGAFR14-DEV','THIRDPARTY',  '4458','8520', 'Taxes sur le chiffre d''affaires à régulariser ou en attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8541,'PCGAFR14-DEV','THIRDPARTY', '44581','8540', 'Acomptes - Régime simplifié d''imposition', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8542,'PCGAFR14-DEV','THIRDPARTY', '44582','8540', 'Acomptes - Régime du forfait', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8543,'PCGAFR14-DEV','THIRDPARTY', '44583','8540', 'Remboursement de taxes sur le chiffre d''affaires demandé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8544,'PCGAFR14-DEV','THIRDPARTY', '44584','8540', 'TVA récupérée d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8545,'PCGAFR14-DEV','THIRDPARTY', '44586','8540', 'Taxes sur le chiffre d''affaires sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8546,'PCGAFR14-DEV','THIRDPARTY','445862','8545', 'TVA sur intracommunautaire sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8547,'PCGAFR14-DEV','THIRDPARTY', '44587','8540', 'Taxes sur le chiffre d''affaires sur factures à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8548,'PCGAFR14-DEV','THIRDPARTY',   '446','8508', 'Obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8549,'PCGAFR14-DEV','THIRDPARTY',   '447','8508', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8550,'PCGAFR14-DEV','THIRDPARTY',   '448','8508', 'Etat - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8551,'PCGAFR14-DEV','THIRDPARTY',  '4482','8550', 'Charges fiscales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8552,'PCGAFR14-DEV','THIRDPARTY',  '4486','8550', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8553,'PCGAFR14-DEV','THIRDPARTY',  '4487','8550', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8554,'PCGAFR14-DEV','THIRDPARTY',    '45','8444', 'Groupe, communautés d''exploitation et associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8555,'PCGAFR14-DEV','THIRDPARTY',   '451','8554', 'Groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8556,'PCGAFR14-DEV','THIRDPARTY',   '452','8554', 'Associés - Opérations faites en commun (GAEC partiels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8557,'PCGAFR14-DEV','THIRDPARTY',  '4521','8556', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8558,'PCGAFR14-DEV','THIRDPARTY',  '4528','8556', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8559,'PCGAFR14-DEV','THIRDPARTY',   '453','8554', 'Associés - Opérations faites en commun et en GIE (banques de travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8560,'PCGAFR14-DEV','THIRDPARTY',  '4531','8559', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8561,'PCGAFR14-DEV','THIRDPARTY',  '4538','8559', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8562,'PCGAFR14-DEV','THIRDPARTY',   '454','8554', 'Associés - Opérations faites en commun (autres communautés d''exploitation à objets particuliers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8563,'PCGAFR14-DEV','THIRDPARTY',  '4541','8562', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8564,'PCGAFR14-DEV','THIRDPARTY',  '4548','8562', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8565,'PCGAFR14-DEV','THIRDPARTY',   '455','8554', 'Associés - Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8566,'PCGAFR14-DEV','THIRDPARTY',  '4551','8565', 'Associés - Comptes courants (principal)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8567,'PCGAFR14-DEV','THIRDPARTY',  '4553','8565', 'Associés - Comptes bloqués (principal)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8568,'PCGAFR14-DEV','THIRDPARTY',  '4558','8565', 'Associés - Comptes courants (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8569,'PCGAFR14-DEV','THIRDPARTY', '45581','8568', 'Associés - Comptes courants (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8570,'PCGAFR14-DEV','THIRDPARTY', '45583','8568', 'Associés - Comptes bloqués (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8571,'PCGAFR14-DEV','THIRDPARTY',   '456','8554', 'Associés - Opérations sur le capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8572,'PCGAFR14-DEV','THIRDPARTY',  '4561','8571', 'Associés - Comptes d''apport en société', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8573,'PCGAFR14-DEV','THIRDPARTY', '45611','8572', 'Apports en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8574,'PCGAFR14-DEV','THIRDPARTY', '45615','8572', 'Apports en numéraire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8575,'PCGAFR14-DEV','THIRDPARTY',  '4562','8571', 'Apporteurs - Capital appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8576,'PCGAFR14-DEV','THIRDPARTY', '45621','8575', 'Actionnaires - Capital souscrit et appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8577,'PCGAFR14-DEV','THIRDPARTY', '45625','8575', 'Associés - Capital appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8578,'PCGAFR14-DEV','THIRDPARTY',  '4563','8571', 'Associés - Versements reçus sur augmentation de capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8579,'PCGAFR14-DEV','THIRDPARTY',  '4564','8571', 'Associés - Versements anticipés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8580,'PCGAFR14-DEV','THIRDPARTY',  '4566','8571', 'Associés défaillants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8581,'PCGAFR14-DEV','THIRDPARTY',  '4567','8571', 'Associés - Capital à rembourser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8582,'PCGAFR14-DEV','THIRDPARTY',   '457','8554', 'Associés - Dividendes à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8583,'PCGAFR14-DEV','THIRDPARTY',   '458','8554', 'Associés - Opérations faites en commun et en GIE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8584,'PCGAFR14-DEV','THIRDPARTY',  '4581','8583', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8585,'PCGAFR14-DEV','THIRDPARTY',  '4588','8583', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8586,'PCGAFR14-DEV','THIRDPARTY',    '46','8444', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8587,'PCGAFR14-DEV','THIRDPARTY',   '461','8586', 'Caisse de péréquation des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8588,'PCGAFR14-DEV','THIRDPARTY',   '462','8586', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8589,'PCGAFR14-DEV','THIRDPARTY',   '464','8586', 'Dettes sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8590,'PCGAFR14-DEV','THIRDPARTY',   '465','8586', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8591,'PCGAFR14-DEV','THIRDPARTY',   '467','8586', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8592,'PCGAFR14-DEV','THIRDPARTY',  '4671','8591', 'Autres comptes débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8593,'PCGAFR14-DEV','THIRDPARTY',  '4672','8591', 'Autres comptes créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8594,'PCGAFR14-DEV','THIRDPARTY',   '468','8586', 'Divers - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8595,'PCGAFR14-DEV','THIRDPARTY',  '4686','8594', 'Charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8596,'PCGAFR14-DEV','THIRDPARTY',  '4687','8594', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8597,'PCGAFR14-DEV','THIRDPARTY',    '47','8444', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8598,'PCGAFR14-DEV','THIRDPARTY',   '471','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8599,'PCGAFR14-DEV','THIRDPARTY',   '472','8597', 'Opérations de compensation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8600,'PCGAFR14-DEV','THIRDPARTY',   '473','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8601,'PCGAFR14-DEV','THIRDPARTY',   '474','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8602,'PCGAFR14-DEV','THIRDPARTY',   '475','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8603,'PCGAFR14-DEV','THIRDPARTY',   '476','8597', 'Différence de conversion - Actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8604,'PCGAFR14-DEV','THIRDPARTY',  '4761','8603', 'Diminution des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8605,'PCGAFR14-DEV','THIRDPARTY',  '4762','8603', 'Augmentation des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8606,'PCGAFR14-DEV','THIRDPARTY',  '4768','8603', 'Différences compensées par couverture de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8607,'PCGAFR14-DEV','THIRDPARTY',   '477','8597', 'Différences de conversion - Passif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8608,'PCGAFR14-DEV','THIRDPARTY',  '4771','8607', 'Augmentation des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8609,'PCGAFR14-DEV','THIRDPARTY',  '4772','8607', 'Diminution des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8610,'PCGAFR14-DEV','THIRDPARTY',  '4778','8607', 'Différences compensées par couverture de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8611,'PCGAFR14-DEV','THIRDPARTY',   '478','8597', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8612,'PCGAFR14-DEV','THIRDPARTY',    '48','8444', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8613,'PCGAFR14-DEV','THIRDPARTY',   '481','8612', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8614,'PCGAFR14-DEV','THIRDPARTY',  '4816','8613', 'Frais d''émission des emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8615,'PCGAFR14-DEV','THIRDPARTY',   '486','8612', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8616,'PCGAFR14-DEV','THIRDPARTY',   '487','8612', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8617,'PCGAFR14-DEV','THIRDPARTY',   '488','8612', 'Comptes de répartition périodique des charges et des produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8618,'PCGAFR14-DEV','THIRDPARTY',  '4886','8617', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8619,'PCGAFR14-DEV','THIRDPARTY',  '4887','8617', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8620,'PCGAFR14-DEV','THIRDPARTY',    '49','8444', 'Dépréciations des comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8621,'PCGAFR14-DEV','THIRDPARTY',   '491','8620', 'Dépréciations des comptes de clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8622,'PCGAFR14-DEV','THIRDPARTY',   '495','8620', 'Dépréciations des comptes du groupe, des communautés d''exploitation et des associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8623,'PCGAFR14-DEV','THIRDPARTY',  '4951','8622', 'Comptes du groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8624,'PCGAFR14-DEV','THIRDPARTY',  '4952','8622', 'Opérations faites en commun (GAEC partiels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8625,'PCGAFR14-DEV','THIRDPARTY',  '4953','8622', 'Opérations faites en commun et en GIE (banques de travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8626,'PCGAFR14-DEV','THIRDPARTY',  '4954','8622', 'Opérations faites en commun (autres communauté d''exploitation à objets particuliers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8627,'PCGAFR14-DEV','THIRDPARTY',  '4955','8622', 'Comptes courants des associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8628,'PCGAFR14-DEV','THIRDPARTY',  '4958','8622', 'Opérations faites en commun et en GIE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8629,'PCGAFR14-DEV','THIRDPARTY',   '496','8620', 'Dépréciations des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8630,'PCGAFR14-DEV','THIRDPARTY',  '4961','8629', 'Caisse de péréquation des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8631,'PCGAFR14-DEV','THIRDPARTY',  '4962','8629', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8632,'PCGAFR14-DEV','THIRDPARTY',  '4965','8629', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8633,'PCGAFR14-DEV','THIRDPARTY',  '4967','8629', 'Autres comptes débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8634,'PCGAFR14-DEV','FINAN',     '5',   '0', 'Comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8635,'PCGAFR14-DEV','FINAN',    '50','8634', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8636,'PCGAFR14-DEV','FINAN',   '501','8635', 'Parts dans des entreprises liées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8637,'PCGAFR14-DEV','FINAN',   '502','8635', 'Actions propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8638,'PCGAFR14-DEV','FINAN',   '503','8635', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8639,'PCGAFR14-DEV','FINAN',  '5031','8638', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8640,'PCGAFR14-DEV','FINAN',  '5035','8638', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8641,'PCGAFR14-DEV','FINAN',   '504','8635', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8642,'PCGAFR14-DEV','FINAN',   '505','8635', 'Obligations et bons émis par la société et rachetés par elle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8643,'PCGAFR14-DEV','FINAN',   '506','8635', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8644,'PCGAFR14-DEV','FINAN',  '5061','8643', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8645,'PCGAFR14-DEV','FINAN',  '5065','8643', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8646,'PCGAFR14-DEV','FINAN',   '507','8635', 'Bons du Trésor et bons de caisse à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8647,'PCGAFR14-DEV','FINAN',   '508','8635', 'Autres valeurs mobilières de placement et autres créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8648,'PCGAFR14-DEV','FINAN',  '5081','8647', 'Autres valeurs mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8649,'PCGAFR14-DEV','FINAN',  '5082','8647', 'Bons de souscription', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8650,'PCGAFR14-DEV','FINAN',  '5088','8647', 'Intérêts courus sur obligations, bons et valeurs assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8651,'PCGAFR14-DEV','FINAN',   '509','8635', 'Versements restant à effectuer sur valeurs mobilières de placement non libérées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8652,'PCGAFR14-DEV','FINAN',    '51','8634', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8653,'PCGAFR14-DEV','FINAN',   '511','8652', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8654,'PCGAFR14-DEV','FINAN',  '5111','8653', 'Coupons échus à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8655,'PCGAFR14-DEV','FINAN',  '5112','8653', 'Chèques à encaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8656,'PCGAFR14-DEV','FINAN',  '5113','8653', 'Effets à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8657,'PCGAFR14-DEV','FINAN',  '5114','8653', 'Effets à l''escompte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8658,'PCGAFR14-DEV','FINAN',   '512','8652', 'Banques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8659,'PCGAFR14-DEV','FINAN',   '514','8652', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8660,'PCGAFR14-DEV','FINAN',   '515','8652', 'Caisses du Trésor et des établissements publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8661,'PCGAFR14-DEV','FINAN',   '516','8652', 'Sociétés de Bourse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8662,'PCGAFR14-DEV','FINAN',   '517','8652', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8663,'PCGAFR14-DEV','FINAN',   '518','8652', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8664,'PCGAFR14-DEV','FINAN',  '5181','8663', 'Intérêts courus à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8665,'PCGAFR14-DEV','FINAN',  '5188','8663', 'Intérêts courus à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8666,'PCGAFR14-DEV','FINAN',   '519','8652', 'Concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8667,'PCGAFR14-DEV','FINAN',  '5191','8666', 'Crédit bancaires de campagne', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8668,'PCGAFR14-DEV','FINAN',  '5193','8666', 'Mobilisation de créances nées à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8669,'PCGAFR14-DEV','FINAN',  '5197','8666', 'Crédits de mobilisation de créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8670,'PCGAFR14-DEV','FINAN',  '5198','8666', 'Intérêts courus sur concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8671,'PCGAFR14-DEV','FINAN',    '52','8634', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8672,'PCGAFR14-DEV','FINAN',    '53','8634', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8673,'PCGAFR14-DEV','FINAN',    '54','8634', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8674,'PCGAFR14-DEV','FINAN',    '58','8634', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8675,'PCGAFR14-DEV','FINAN',    '59','8634', 'Dépréciations des comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8676,'PCGAFR14-DEV','FINAN',   '590','8675', 'Dépréciations des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8677,'PCGAFR14-DEV','FINAN',  '5903','8676', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8678,'PCGAFR14-DEV','FINAN',  '5904','8676', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8679,'PCGAFR14-DEV','FINAN',  '5906','8676', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8680,'PCGAFR14-DEV','FINAN',  '5908','8676', 'Autres valeurs mobilières de placement et créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8681,'PCGAFR14-DEV','EXPENSE',     '6',   '0', 'Comptes de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8682,'PCGAFR14-DEV','EXPENSE',    '60','8681', 'Achats (sauf 603)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8683,'PCGAFR14-DEV','EXPENSE',   '601','8682', 'Achats stockés - approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8684,'PCGAFR14-DEV','EXPENSE',  '6011','8683', 'Engrais et amendements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8685,'PCGAFR14-DEV','EXPENSE',  '6012','8683', 'Semences et plants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8686,'PCGAFR14-DEV','EXPENSE',  '6013','8683', 'Produits de défense des végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8687,'PCGAFR14-DEV','EXPENSE',  '6014','8683', 'Aliments du bétail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8688,'PCGAFR14-DEV','EXPENSE',  '6015','8683', 'Produits de défense des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8689,'PCGAFR14-DEV','EXPENSE',  '6016','8683', 'Produits de reproduction animale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8690,'PCGAFR14-DEV','EXPENSE',  '6017','8683', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8691,'PCGAFR14-DEV','EXPENSE', '60171','8690', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8692,'PCGAFR14-DEV','EXPENSE', '60172','8690', 'Emballages récupérables non identifiables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8693,'PCGAFR14-DEV','EXPENSE', '60173','8690', 'Emballages à usage mixte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8694,'PCGAFR14-DEV','EXPENSE',  '6018','8683', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8695,'PCGAFR14-DEV','EXPENSE',   '602','8682', 'Achats stockés - Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8696,'PCGAFR14-DEV','EXPENSE',  '6021','8695', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8697,'PCGAFR14-DEV','EXPENSE',  '6022','8695', 'Produits d''entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8698,'PCGAFR14-DEV','EXPENSE',  '6023','8695', 'Fournitures d''atelier et de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8699,'PCGAFR14-DEV','EXPENSE',  '6024','8695', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8700,'PCGAFR14-DEV','EXPENSE',  '6025','8695', 'Denrées et fournitures pour le personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8701,'PCGAFR14-DEV','EXPENSE',  '6026','8695', 'Matériaux divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8702,'PCGAFR14-DEV','EXPENSE',  '6027','8695', 'Autres fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8703,'PCGAFR14-DEV','EXPENSE',  '6028','8695', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8704,'PCGAFR14-DEV','EXPENSE',   '603','8682', 'Variations des stocks (approvisionnements et marchandises)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8705,'PCGAFR14-DEV','EXPENSE',  '6031','8704', 'Variation des stocks d''approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8706,'PCGAFR14-DEV','EXPENSE',  '6032','8704', 'Variation des stocks d''autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8707,'PCGAFR14-DEV','EXPENSE',  '6037','8704', 'Variation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8708,'PCGAFR14-DEV','EXPENSE',   '604','8682', 'Achats d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8709,'PCGAFR14-DEV','EXPENSE',  '6041','8708', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8710,'PCGAFR14-DEV','EXPENSE',  '6042','8708', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8711,'PCGAFR14-DEV','EXPENSE',  '6045','8708', 'Autres animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8712,'PCGAFR14-DEV','EXPENSE',   '605','8682', 'Achats de travaux et services incorporés aux produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8713,'PCGAFR14-DEV','EXPENSE',  '6051','8712', 'Achats de travaux et services incorporés pour productions végétales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8714,'PCGAFR14-DEV','EXPENSE',  '6054','8712', 'Achats de travaux et services incorporés pour productions animales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8715,'PCGAFR14-DEV','EXPENSE',  '6058','8712', 'Autres achats de travaux et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8716,'PCGAFR14-DEV','EXPENSE',   '606','8682', 'Achats non stockés et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8717,'PCGAFR14-DEV','EXPENSE',  '6061','8716', 'Eau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8718,'PCGAFR14-DEV','EXPENSE',  '6062','8716', 'Gaz', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8719,'PCGAFR14-DEV','EXPENSE',  '6063','8716', 'Electricités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8720,'PCGAFR14-DEV','EXPENSE',  '6064','8716', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8721,'PCGAFR14-DEV','EXPENSE',  '6065','8716', 'Eau d''irrigation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8722,'PCGAFR14-DEV','EXPENSE',  '6066','8716', 'Fournitures d''entretien et de petit équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8723,'PCGAFR14-DEV','EXPENSE',  '6067','8716', 'Fournitures pour productions immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8724,'PCGAFR14-DEV','EXPENSE',  '6068','8716', 'Autres fournitures non stockés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8725,'PCGAFR14-DEV','EXPENSE',   '607','8682', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8726,'PCGAFR14-DEV','EXPENSE',   '608','8682', 'Frais accessoires sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8727,'PCGAFR14-DEV','EXPENSE',   '609','8682', 'Rabais, remises et ristournes obtenus sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8728,'PCGAFR14-DEV','EXPENSE',  '6091','8727', 'RRR sur achats d''autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8729,'PCGAFR14-DEV','EXPENSE',  '6092','8727', 'RRR sur achats d''approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8730,'PCGAFR14-DEV','EXPENSE',  '6094','8727', 'RRR sur achats d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8731,'PCGAFR14-DEV','EXPENSE',  '6095','8727', 'RRR sur achats de travaux et services incorporés aux produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8732,'PCGAFR14-DEV','EXPENSE',  '6096','8727', 'RRR sur achats de fournitures non stockés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8733,'PCGAFR14-DEV','EXPENSE',  '6097','8727', 'RRR sur achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8734,'PCGAFR14-DEV','EXPENSE',  '6098','8727', 'Rabais, remises et ristournes non affectés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8735,'PCGAFR14-DEV','EXPENSE',    '61','8681', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8736,'PCGAFR14-DEV','EXPENSE',	 '611','8735', 'Sous-traitance générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8737,'PCGAFR14-DEV','EXPENSE',   '612','8735', 'Redevances de crédit-bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8738,'PCGAFR14-DEV','EXPENSE',  '6122','8737', 'Redevances de crédit-bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8739,'PCGAFR14-DEV','EXPENSE',  '6125','8737', 'Redevances de crédit-bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8740,'PCGAFR14-DEV','EXPENSE',   '613','8735', 'Locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8741,'PCGAFR14-DEV','EXPENSE',  '6131','8740', 'Fermages et loyers du foncier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8742,'PCGAFR14-DEV','EXPENSE',  '6132','8740', 'Locations de matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8743,'PCGAFR14-DEV','EXPENSE',  '6134','8740', 'Locations d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8744,'PCGAFR14-DEV','EXPENSE',  '6136','8740', 'Malis sur emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8745,'PCGAFR14-DEV','EXPENSE',  '6138','8740', 'Autres locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8746,'PCGAFR14-DEV','EXPENSE',   '614','8735', 'Charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8747,'PCGAFR14-DEV','EXPENSE',  '6141','8746', 'Charges locatives du foncier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8748,'PCGAFR14-DEV','EXPENSE',  '6142','8746', 'Charges locatives du matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8749,'PCGAFR14-DEV','EXPENSE',  '6144','8746', 'Charges locatives des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8750,'PCGAFR14-DEV','EXPENSE',  '6148','8746', 'Autres charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8751,'PCGAFR14-DEV','EXPENSE',   '615','8735', 'Entretien et réparations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8752,'PCGAFR14-DEV','EXPENSE',  '6151','8751', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8753,'PCGAFR14-DEV','EXPENSE',  '6152','8751', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8754,'PCGAFR14-DEV','EXPENSE',  '6153','8751', 'Constructions (sur sol propre)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8755,'PCGAFR14-DEV','EXPENSE',  '6154','8751', 'Constructions (sur sol d''autrui)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8756,'PCGAFR14-DEV','EXPENSE',  '6155','8751', 'Installations techniques, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8757,'PCGAFR14-DEV','EXPENSE', '61551','6155', 'Matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8758,'PCGAFR14-DEV','EXPENSE', '61552','6155', 'Maintenance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8759,'PCGAFR14-DEV','EXPENSE',  '6156','8751', 'Plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8760,'PCGAFR14-DEV','EXPENSE',  '6157','8751', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8761,'PCGAFR14-DEV','EXPENSE',  '6158','8751', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8762,'PCGAFR14-DEV','EXPENSE',   '616','8735', 'Primes d''assurances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8763,'PCGAFR14-DEV','EXPENSE',  '6161','8762', 'Multirisques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8764,'PCGAFR14-DEV','EXPENSE',  '6162','8762', 'Assurance obligatoire dommage construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8765,'PCGAFR14-DEV','EXPENSE',  '6163','8762', 'Assurance - transport (sur achats)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8766,'PCGAFR14-DEV','EXPENSE',  '6164','8762', 'Assurance - transport (sur ventes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8767,'PCGAFR14-DEV','EXPENSE',  '6165','8762', 'Assurance - transport (sur autres biens)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8768,'PCGAFR14-DEV','EXPENSE',  '6166','8762', 'Risques d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8769,'PCGAFR14-DEV','EXPENSE',  '6167','8762', 'Insolvabilité clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8770,'PCGAFR14-DEV','EXPENSE',  '6168','8762', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8771,'PCGAFR14-DEV','EXPENSE',   '617','8735', 'Etudes et recherches', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8772,'PCGAFR14-DEV','EXPENSE',   '618','8735', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8773,'PCGAFR14-DEV','EXPENSE',  '6181','8772', 'Documentation générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8774,'PCGAFR14-DEV','EXPENSE',  '6183','8772', 'Documentation technique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8775,'PCGAFR14-DEV','EXPENSE',  '6185','8772', 'Frais de colloques, séminaires, conférences', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8776,'PCGAFR14-DEV','EXPENSE',   '619','8735', 'Rabais, remises et ristournes obtenus sur services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8777,'PCGAFR14-DEV','EXPENSE',    '62','8681', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8778,'PCGAFR14-DEV','EXPENSE',   '621','8777', 'Personnel extérieur à l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8779,'PCGAFR14-DEV','EXPENSE',  '6211','8778', 'Personnel intérimaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8780,'PCGAFR14-DEV','EXPENSE',  '6214','8778', 'Personnel détaché ou prêté à l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8781,'PCGAFR14-DEV','EXPENSE',   '622','8777', 'Rémunérations d''intermédiaires et honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8782,'PCGAFR14-DEV','EXPENSE',  '6221','8781', 'Commissions et courtages sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8783,'PCGAFR14-DEV','EXPENSE',  '6222','8781', 'Commissions et courtages sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8784,'PCGAFR14-DEV','EXPENSE',  '6223','8781', 'Rémunérations des transitaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8785,'PCGAFR14-DEV','EXPENSE',  '6224','8781', 'Rémunérations d''affacturage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8786,'PCGAFR14-DEV','EXPENSE',  '6225','8781', 'Honoraires vétérinaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8787,'PCGAFR14-DEV','EXPENSE',  '6226','8781', 'Autres honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8788,'PCGAFR14-DEV','EXPENSE',  '6227','8781', 'Frais d''actes et de contentieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8789,'PCGAFR14-DEV','EXPENSE',  '6228','8781', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8790,'PCGAFR14-DEV','EXPENSE',   '623','8777', 'Publicité, publications, relations publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8791,'PCGAFR14-DEV','EXPENSE',  '6231','8790', 'Annonces et insertions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8792,'PCGAFR14-DEV','EXPENSE',  '6232','8790', 'Echantillons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8793,'PCGAFR14-DEV','EXPENSE',  '6233','8790', 'Emplacements foires et expositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8794,'PCGAFR14-DEV','EXPENSE',  '6234','8790', 'Cadeaux à la clientèle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8795,'PCGAFR14-DEV','EXPENSE',  '6235','8790', 'Primes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8796,'PCGAFR14-DEV','EXPENSE',  '6236','8790', 'Catalogues et imprimés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8797,'PCGAFR14-DEV','EXPENSE',  '6237','8790', 'Publications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8798,'PCGAFR14-DEV','EXPENSE',  '6238','8790', 'Divers (pourboire, dons courants, etc)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8799,'PCGAFR14-DEV','EXPENSE',   '624','8777', 'Transports de biens et transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8800,'PCGAFR14-DEV','EXPENSE',  '6241','8799', 'Transports sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8801,'PCGAFR14-DEV','EXPENSE',  '6242','8799', 'Transports sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8802,'PCGAFR14-DEV','EXPENSE',  '6243','8799', 'Transports entre établissements ou chantiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8803,'PCGAFR14-DEV','EXPENSE',  '6244','8799', 'Transports administratifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8804,'PCGAFR14-DEV','EXPENSE',  '6247','8799', 'Transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8805,'PCGAFR14-DEV','EXPENSE',  '6248','8799', 'Autres transports', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8806,'PCGAFR14-DEV','EXPENSE',   '625','8777', 'Déplacements, missions et réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8807,'PCGAFR14-DEV','EXPENSE',  '6251','8806', 'Voyages et déplacements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8808,'PCGAFR14-DEV','EXPENSE',  '6255','8806', 'Frais de déménagement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8809,'PCGAFR14-DEV','EXPENSE',  '6256','8806', 'Missions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8810,'PCGAFR14-DEV','EXPENSE',  '6257','8806', 'Réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8811,'PCGAFR14-DEV','EXPENSE',   '626','8777', 'Frais postaux et de télécommunications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8812,'PCGAFR14-DEV','EXPENSE',   '627','8777', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8813,'PCGAFR14-DEV','EXPENSE',  '6271','8812', 'Frais sur titres (achat, vente, garde)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8814,'PCGAFR14-DEV','EXPENSE',  '6272','8812', 'Commissions et frais sur émission d''emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8815,'PCGAFR14-DEV','EXPENSE',  '6275','8812', 'Frais sur effets (commissions d''endos…)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8816,'PCGAFR14-DEV','EXPENSE',  '6276','8812', 'Location de coffres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8817,'PCGAFR14-DEV','EXPENSE',  '6278','8812', 'Autres frais et commissions sur prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8818,'PCGAFR14-DEV','EXPENSE',   '628','8777', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8819,'PCGAFR14-DEV','EXPENSE',  '6281','8818', 'Cotisations professionnelles (productions animales)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8820,'PCGAFR14-DEV','EXPENSE',  '6284','8818', 'Cotisations professionnelles (productions végétales)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8821,'PCGAFR14-DEV','EXPENSE',  '6286','8818', 'Autres cotisations professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8822,'PCGAFR14-DEV','EXPENSE',  '6287','8818', 'Frais de recrutement de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8823,'PCGAFR14-DEV','EXPENSE',  '6288','8818', 'Autres services extérieurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8824,'PCGAFR14-DEV','EXPENSE',   '629','8777', 'Rabais, remises et ristournes obtenus sur autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8825,'PCGAFR14-DEV','EXPENSE',    '63','8681', 'Impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8826,'PCGAFR14-DEV','EXPENSE',   '631','8825', 'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8827,'PCGAFR14-DEV','EXPENSE',  '6311','8826', 'Taxe sur les salaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8828,'PCGAFR14-DEV','EXPENSE',  '6312','8826', 'Taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8829,'PCGAFR14-DEV','EXPENSE',  '6313','8826', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8830,'PCGAFR14-DEV','EXPENSE',  '6314','8826', 'Cotisation pour défaut d''investissement obligatoire dans la construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8831,'PCGAFR14-DEV','EXPENSE',  '6318','8826', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8832,'PCGAFR14-DEV','EXPENSE',   '633','8825', 'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8833,'PCGAFR14-DEV','EXPENSE',  '6331','8832', 'Versement de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8834,'PCGAFR14-DEV','EXPENSE',  '6332','8832', 'Allocations logement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8835,'PCGAFR14-DEV','EXPENSE',  '6333','8832', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8836,'PCGAFR14-DEV','EXPENSE',  '6334','8832', 'Participation des employeurs à l''effort de construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8837,'PCGAFR14-DEV','EXPENSE',  '6335','8832', 'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8838,'PCGAFR14-DEV','EXPENSE',  '6338','8832', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8839,'PCGAFR14-DEV','EXPENSE',   '634','8825', 'Taxes spécifiques sur les produits de l''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8840,'PCGAFR14-DEV','EXPENSE',  '6341','8839', 'Taxes spécifiques sur les produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8841,'PCGAFR14-DEV','EXPENSE',  '6342','8839', 'Taxes spécifiques sur les produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8842,'PCGAFR14-DEV','EXPENSE',  '6343','8839', 'Taxes spécifiques sur les produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8843,'PCGAFR14-DEV','EXPENSE',  '6344','8839', 'Taxes spécifiques sur les animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8844,'PCGAFR14-DEV','EXPENSE',  '6345','8839', 'Pénalités sur productions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8845,'PCGAFR14-DEV','EXPENSE',  '6348','8839', 'Taxes spécifiques sur autres produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8846,'PCGAFR14-DEV','EXPENSE',   '635','8825', 'Autres impôts, taxes et versements assimilés (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8847,'PCGAFR14-DEV','EXPENSE',  '6351','8846', 'Taxe professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8848,'PCGAFR14-DEV','EXPENSE',  '6352','8846', 'Taxes foncières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8849,'PCGAFR14-DEV','EXPENSE',  '6353','8846', 'Autres impôts locaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8850,'PCGAFR14-DEV','EXPENSE',  '6354','8846', 'Autres impôts directs (sauf impôts sur les sociétés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8851,'PCGAFR14-DEV','EXPENSE',  '6355','8846', 'Taxe sur le chiffre d''affaires non récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8852,'PCGAFR14-DEV','EXPENSE',  '6356','8846', 'Impôts indirects', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8853,'PCGAFR14-DEV','EXPENSE',  '6357','8846', 'Droits d''enregistrement et de timbre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8854,'PCGAFR14-DEV','EXPENSE',  '6358','8846', 'Autres droits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8855,'PCGAFR14-DEV','EXPENSE',   '637','8825', 'Autres impôts, taxes et versements assimilés (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8856,'PCGAFR14-DEV','EXPENSE',  '6371','8855', 'Contribution sociale de solidarité à la charge des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8857,'PCGAFR14-DEV','EXPENSE',  '6372','8855', 'Taxes perçues par les organismes publics internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8858,'PCGAFR14-DEV','EXPENSE',  '6374','8855', 'Impôts et taxes exigibles à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8859,'PCGAFR14-DEV','EXPENSE',  '6378','8855', 'Taxes diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8860,'PCGAFR14-DEV','EXPENSE',    '64','8681', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8861,'PCGAFR14-DEV','EXPENSE',   '641','8860', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8862,'PCGAFR14-DEV','EXPENSE',  '6411','8861', 'Salaires (personnel salarié)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8863,'PCGAFR14-DEV','EXPENSE', '64111','8862', 'Personnel permanent ou régulier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8864,'PCGAFR14-DEV','EXPENSE', '64115','8862', 'Personnel temporaire ou occasionnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8865,'PCGAFR14-DEV','EXPENSE',  '6412','8861', 'Rémunérations (associés d''exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8866,'PCGAFR14-DEV','EXPENSE',  '6413','8861', 'Rémunérations (administrateurs, gérants, associés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8867,'PCGAFR14-DEV','EXPENSE',  '6415','8861', 'Congés payés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8868,'PCGAFR14-DEV','EXPENSE',  '6416','8861', 'Primes et gratifications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8869,'PCGAFR14-DEV','EXPENSE',  '6417','8861', 'Indemnités et avantages en espèces divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8870,'PCGAFR14-DEV','EXPENSE',  '6418','8861', 'Avantages en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8871,'PCGAFR14-DEV','EXPENSE',   '644','8860', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8872,'PCGAFR14-DEV','EXPENSE',	 '645','8860', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8873,'PCGAFR14-DEV','EXPENSE',  '6451','8872', 'Cotisations à la Mutualité Sociale Agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8874,'PCGAFR14-DEV','EXPENSE',  '6452','8872', 'Cotisations aux mutuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8875,'PCGAFR14-DEV','EXPENSE',  '6453','8872', 'Cotisations aux caisses de retraites', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8876,'PCGAFR14-DEV','EXPENSE',  '6454','8872', 'Cotisations aux caisses de chômages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8877,'PCGAFR14-DEV','EXPENSE',  '6458','8872', 'Cotisations aux autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8878,'PCGAFR14-DEV','EXPENSE',   '646','8860', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8879,'PCGAFR14-DEV','EXPENSE',   '647','8860', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8880,'PCGAFR14-DEV','EXPENSE',  '6472','8879', 'Versements aux comités d''entreprise et d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8881,'PCGAFR14-DEV','EXPENSE',  '6474','8879', 'Versements aux autres œuvres sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8882,'PCGAFR14-DEV','EXPENSE',  '6475','8879', 'Médecine du travail, pharmacie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8883,'PCGAFR14-DEV','EXPENSE',  '6478','8879', 'Autres charges sociales diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8884,'PCGAFR14-DEV','EXPENSE',   '648','8860', 'Autres charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8885,'PCGAFR14-DEV','EXPENSE',    '65','8681', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8886,'PCGAFR14-DEV','EXPENSE',   '651','8885', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8887,'PCGAFR14-DEV','EXPENSE',   '653','8885', 'Jetons de présence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8888,'PCGAFR14-DEV','EXPENSE',   '654','8885', 'Pertes sur créances irrécouvrables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8889,'PCGAFR14-DEV','EXPENSE',  '6541','8888', 'Créances de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8890,'PCGAFR14-DEV','EXPENSE',  '6544','8888', 'Créances des exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8891,'PCGAFR14-DEV','EXPENSE',   '655','8885', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8892,'PCGAFR14-DEV','EXPENSE',  '6551','8891', 'Quote-part de bénéfice transférée (comptabilité du gérant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8893,'PCGAFR14-DEV','EXPENSE',  '6555','8891', 'Quote-part de perte supportée (comptabilité des associés non gérants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8894,'PCGAFR14-DEV','EXPENSE',   '656','8885', 'Valeurs comptables des éléments d''actif cédés (cessions courantes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8895,'PCGAFR14-DEV','EXPENSE',  '6561','8894', 'Animaux reproducteurs adultes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8896,'PCGAFR14-DEV','EXPENSE',  '6562','8894', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8897,'PCGAFR14-DEV','EXPENSE',   '658','8885', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8898,'PCGAFR14-DEV','EXPENSE',    '66','8681', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8899,'PCGAFR14-DEV','EXPENSE',   '661','8898', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8900,'PCGAFR14-DEV','EXPENSE',  '6611','8899', 'Intérêts des emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8901,'PCGAFR14-DEV','EXPENSE',  '6612','8899', 'Intérêts des autres emprunts à moyen et long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8902,'PCGAFR14-DEV','EXPENSE',  '6613','8899', 'Intérêts des emprunts à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8903,'PCGAFR14-DEV','EXPENSE',  '6614','8899', 'Intérêts des crédits bancaires de campagne', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8904,'PCGAFR14-DEV','EXPENSE',  '6615','8899', 'Intérêts des dettes rattachées à des participations à des organismes professionnels agricoles (autres que les établissements de crédit)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8905,'PCGAFR14-DEV','EXPENSE',  '6616','8899', 'Intérêts des dettes rattachées à d''autres participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8906,'PCGAFR14-DEV','EXPENSE',  '6617','8899', 'Intérêts du crédit fournisseur', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8907,'PCGAFR14-DEV','EXPENSE',  '6618','8899', 'Autres charges d''intérêt', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8908,'PCGAFR14-DEV','EXPENSE', '66181','8907', 'Autres intérêts bancaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8909,'PCGAFR14-DEV','EXPENSE', '66182','8907', 'Intérêts des comptes courants et dépôts créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8910,'PCGAFR14-DEV','EXPENSE', '66183','8907', 'Intérêts des obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8911,'PCGAFR14-DEV','EXPENSE', '66188','8907', 'Intérêts des autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8912,'PCGAFR14-DEV','EXPENSE',   '664','8898', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8913,'PCGAFR14-DEV','EXPENSE',   '665','8898', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8914,'PCGAFR14-DEV','EXPENSE',   '666','8898', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8915,'PCGAFR14-DEV','EXPENSE',   '667','8898', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8916,'PCGAFR14-DEV','EXPENSE',   '668','8898', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8917,'PCGAFR14-DEV','EXPENSE',    '67','8681', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8918,'PCGAFR14-DEV','EXPENSE',   '671','8917', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8919,'PCGAFR14-DEV','EXPENSE',  '6711','8918', 'Pénalités sur marchés (et dédits payés sur achats et ventes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8920,'PCGAFR14-DEV','EXPENSE',  '6712','8918', 'Pénalités, amendes fiscales et pénales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8921,'PCGAFR14-DEV','EXPENSE',  '6713','8918', 'Dons, libéralités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8922,'PCGAFR14-DEV','EXPENSE',  '6714','8918', 'Créances devenues irrécouvrables dans l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8923,'PCGAFR14-DEV','EXPENSE',  '6715','8918', 'Subventions accordées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8924,'PCGAFR14-DEV','EXPENSE',  '6717','8918', 'Rappel d''impôts (autres qu''impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8925,'PCGAFR14-DEV','EXPENSE',  '6718','8918', 'Autres charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8926,'PCGAFR14-DEV','EXPENSE',   '672','8917', 'Charges sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8927,'PCGAFR14-DEV','EXPENSE',   '673','8917', 'Charges exeptionnelles relatives aux pénalités statutaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8928,'PCGAFR14-DEV','EXPENSE',  '6731','8927', 'Indemnités compensatrices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8929,'PCGAFR14-DEV','EXPENSE',  '6733','8927', 'Pénalités subies en tant qu''associé défaillant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8930,'PCGAFR14-DEV','EXPENSE',  '6735','8927', 'Frais de poursuite', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8931,'PCGAFR14-DEV','EXPENSE',   '675','8917', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8932,'PCGAFR14-DEV','EXPENSE',  '6751','8931', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8933,'PCGAFR14-DEV','EXPENSE',  '6752','8931', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8934,'PCGAFR14-DEV','EXPENSE',  '6754','8931', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8935,'PCGAFR14-DEV','EXPENSE',  '6756','8931', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8936,'PCGAFR14-DEV','EXPENSE',   '678','8917', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8937,'PCGAFR14-DEV','EXPENSE',  '6781','8936', 'Malis provenant de clauses d''indexation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8938,'PCGAFR14-DEV','EXPENSE',  '6782','8936', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8939,'PCGAFR14-DEV','EXPENSE',  '6783','8936', 'Malis provenant du rachat par l''entreprise d''actions et obligations émises par elle-même', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8940,'PCGAFR14-DEV','EXPENSE',  '6788','8936', 'Charges exceptionnelles diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8941,'PCGAFR14-DEV','EXPENSE',    '68','8681', 'Dotations aux amortissements, aux dépréciations et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8942,'PCGAFR14-DEV','EXPENSE',   '681','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8943,'PCGAFR14-DEV','EXPENSE',  '6811','8942', 'Dotations aux amortissements sur immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8944,'PCGAFR14-DEV','EXPENSE', '68111','8943', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8945,'PCGAFR14-DEV','EXPENSE', '68112','8943', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8946,'PCGAFR14-DEV','EXPENSE', '68114','8943', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8947,'PCGAFR14-DEV','EXPENSE',  '6812','8942', 'Dotations aux amortissements des charges d''exploitation à répartir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8948,'PCGAFR14-DEV','EXPENSE',  '6815','8942', 'Dotations aux provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8949,'PCGAFR14-DEV','EXPENSE',  '6816','8942', 'Dotations pour dépréciations des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8950,'PCGAFR14-DEV','EXPENSE', '68161','8949', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8951,'PCGAFR14-DEV','EXPENSE', '68162','8949', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8952,'PCGAFR14-DEV','EXPENSE', '68164','8949', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8953,'PCGAFR14-DEV','EXPENSE',  '6817','8942', 'Dotations pour dépréciations des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8954,'PCGAFR14-DEV','EXPENSE', '68173','8953', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8955,'PCGAFR14-DEV','EXPENSE', '68174','8953', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8956,'PCGAFR14-DEV','EXPENSE',   '686','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8957,'PCGAFR14-DEV','EXPENSE',  '6861','8956', 'Dotations aux amortissements des primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8958,'PCGAFR14-DEV','EXPENSE',  '6865','8956', 'Dotations aux provisions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8959,'PCGAFR14-DEV','EXPENSE',  '6866','8956', 'Dotations pour dépréciations des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8960,'PCGAFR14-DEV','EXPENSE', '68662','8959', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8961,'PCGAFR14-DEV','EXPENSE', '68665','8959', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8962,'PCGAFR14-DEV','EXPENSE',  '6868','8956', 'Autres dotations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8963,'PCGAFR14-DEV','EXPENSE',   '687','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8964,'PCGAFR14-DEV','EXPENSE',  '6871','8963', 'Dotations aux amortissements exceptionnels des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8965,'PCGAFR14-DEV','EXPENSE',  '6872','8963', 'Dotations aux provisions réglementées (immobilisations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8966,'PCGAFR14-DEV','EXPENSE', '68725','8965', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8967,'PCGAFR14-DEV','EXPENSE',  '6873','8963', 'Dotations aux provisions réglementées (stocks)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8968,'PCGAFR14-DEV','EXPENSE',  '6874','8963', 'Dotations aux autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8969,'PCGAFR14-DEV','EXPENSE',  '6875','8963', 'Dotations aux provisions exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8970,'PCGAFR14-DEV','EXPENSE',  '6876','8963', 'Dotations pour dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8971,'PCGAFR14-DEV','EXPENSE',    '69','8681', 'Participation des salariés - Impôts sur les bénéfices et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8972,'PCGAFR14-DEV','EXPENSE',   '691','8971', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8973,'PCGAFR14-DEV','EXPENSE',   '695','8971', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8974,'PCGAFR14-DEV','EXPENSE',  '6951','8973', 'Impôts dus en France', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8975,'PCGAFR14-DEV','EXPENSE',  '6954','8973', 'Impôts dus à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8976,'PCGAFR14-DEV','EXPENSE',   '697','8971', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8977,'PCGAFR14-DEV','EXPENSE',   '698','8971', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8978,'PCGAFR14-DEV','EXPENSE',  '6981','8977', 'Intégration fiscale - Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8979,'PCGAFR14-DEV','EXPENSE',  '6982','8977', 'Intégration fiscale - Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8980,'PCGAFR14-DEV','EXPENSE',   '699','8971', 'Produits - Reports en arrière des déficits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8981,'PCGAFR14-DEV','INCOME',     '7',   '0', 'Comptes de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8982,'PCGAFR14-DEV','INCOME',    '70','8981', 'Ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8983,'PCGAFR14-DEV','INCOME',   '701','8982', 'Ventes de produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8984,'PCGAFR14-DEV','INCOME',   '702','8982', 'Ventes de produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8985,'PCGAFR14-DEV','INCOME',   '703','8982', 'Ventes de produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8986,'PCGAFR14-DEV','INCOME',   '704','8982', 'Ventes d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8987,'PCGAFR14-DEV','INCOME',  '7041','8986', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8988,'PCGAFR14-DEV','INCOME',  '7042','8986', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8989,'PCGAFR14-DEV','INCOME',  '7045','8986', 'Autres animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8990,'PCGAFR14-DEV','INCOME',   '705','8982', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8991,'PCGAFR14-DEV','INCOME',   '706','8982', 'Travaux à façon', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8992,'PCGAFR14-DEV','INCOME',	'707','8982', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8993,'PCGAFR14-DEV','INCOME',   '708','8982', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8994,'PCGAFR14-DEV','INCOME',  '7081','8993', 'Produits des services exploités dans l''intérêt du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8995,'PCGAFR14-DEV','INCOME',  '7082','8993', 'Commissions et courtages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8996,'PCGAFR14-DEV','INCOME',  '7083','8993', 'Locations diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8997,'PCGAFR14-DEV','INCOME',  '7084','8993', 'Prestations de services à caractère accessoire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8998,'PCGAFR14-DEV','INCOME',  '7085','8993', 'Ports et frais accessoires facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8999,'PCGAFR14-DEV','INCOME',  '7086','8993', 'Bonis sur reprises d''emballages consignés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9000,'PCGAFR14-DEV','INCOME',  '7087','8993', 'Bonifications obtenues des clients et primes sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9001,'PCGAFR14-DEV','INCOME',  '7088','8993', 'Autres produits d''activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9002,'PCGAFR14-DEV','INCOME',   '709','8982', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9003,'PCGAFR14-DEV','INCOME',  '7091','9002', 'RRR sur ventes de produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9004,'PCGAFR14-DEV','INCOME',  '7092','9002', 'RRR sur ventes de produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9005,'PCGAFR14-DEV','INCOME',  '7093','9002', 'RRR sur ventes de produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9006,'PCGAFR14-DEV','INCOME',  '7094','9002', 'RRR sur ventes d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9007,'PCGAFR14-DEV','INCOME',  '7095','9002', 'RRR sur ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9008,'PCGAFR14-DEV','INCOME',  '7096','9002', 'RRR sur travaux à façon', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9009,'PCGAFR14-DEV','INCOME',  '7097','9002', 'RRR sur ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9010,'PCGAFR14-DEV','INCOME',  '7098','9002', 'RRR sur produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9011,'PCGAFR14-DEV','INCOME',    '71','8981', 'Variation d''inventaire (biens vivants, en-cours de production de biens et services, produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9012,'PCGAFR14-DEV','INCOME',   '712','9011', 'Variation d''inventaire : animaux reproducteurs immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9013,'PCGAFR14-DEV','INCOME',  '7121','9012', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9014,'PCGAFR14-DEV','INCOME',  '7122','9012', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9015,'PCGAFR14-DEV','INCOME',   '713','9011', 'Variation d''inventaire : biens vivants non immobilisés, en-cours de production de biens et services, produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9016,'PCGAFR14-DEV','INCOME',  '7131','9015', 'Animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9017,'PCGAFR14-DEV','INCOME',  '7132','9015', 'Animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9018,'PCGAFR14-DEV','INCOME',  '7133','9015', 'Végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9019,'PCGAFR14-DEV','INCOME',  '7134','9015', 'Végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9020,'PCGAFR14-DEV','INCOME',  '7135','9015', 'En-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9021,'PCGAFR14-DEV','INCOME',  '7136','9015', 'En-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9022,'PCGAFR14-DEV','INCOME',  '7137','9015', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9023,'PCGAFR14-DEV','INCOME',    '72','8981', 'Production immobilisée et autoconsommée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9024,'PCGAFR14-DEV','INCOME',   '721','9023', 'Production immobilisée - Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9025,'PCGAFR14-DEV','INCOME',   '722','9023', 'Production immobilisée - Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9026,'PCGAFR14-DEV','INCOME',   '724','9023', 'Production immobilisée - Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9027,'PCGAFR14-DEV','INCOME',   '726','9023', 'Production autoconsommée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9028,'PCGAFR14-DEV','INCOME',    '74','8981', 'Indemnités et Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9029,'PCGAFR14-DEV','INCOME',   '741','9028', 'Remboursement forfaitaire de TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9030,'PCGAFR14-DEV','INCOME',   '742','9028', 'Indemnités d''assurance (exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9031,'PCGAFR14-DEV','INCOME',   '743','9028', 'Indemnités du Fond national de garantie des calamités agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9032,'PCGAFR14-DEV','INCOME',   '744','9028', 'Autres indemnités d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9033,'PCGAFR14-DEV','INCOME',   '745','9028', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9034,'PCGAFR14-DEV','INCOME',  '7451','9033', 'Subventions aux produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9035,'PCGAFR14-DEV','INCOME',  '7452','9033', 'Subventions aux structures (et jachères)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9036,'PCGAFR14-DEV','INCOME',  '7453','9033', 'Subventions au revenu', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9037,'PCGAFR14-DEV','INCOME',  '7454','9033', 'Subventions aux animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9038,'PCGAFR14-DEV','INCOME',  '7458','9033', 'Autres subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9039,'PCGAFR14-DEV','INCOME',    '75','8981', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9040,'PCGAFR14-DEV','INCOME',   '751','9039', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9041,'PCGAFR14-DEV','INCOME',   '752','9039', 'Revenus des immeubles non affectés à des activités professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9042,'PCGAFR14-DEV','INCOME',   '753','9039', 'Jetons de présence, rémunérations et indemnités d''administrateurs, etc', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9043,'PCGAFR14-DEV','INCOME',   '754','9039', 'Ristournes perçues des coopératives agricoles (provenant des excédents)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9044,'PCGAFR14-DEV','INCOME',   '755','9039', 'Quote-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9045,'PCGAFR14-DEV','INCOME',  '7551','9044', 'Quote-part de perte transférée (comptabilité du gérant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9046,'PCGAFR14-DEV','INCOME',  '7555','9044', 'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9047,'PCGAFR14-DEV','INCOME',   '756','9039', 'Produits des cessions courantes d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9048,'PCGAFR14-DEV','INCOME',  '7561','9047', 'Animaux reproducteurs adultes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9049,'PCGAFR14-DEV','INCOME',  '7562','9047', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9050,'PCGAFR14-DEV','INCOME',   '758','9039', 'Produits divers de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9051,'PCGAFR14-DEV','INCOME',    '76','8981', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9052,'PCGAFR14-DEV','INCOME',   '761','9051', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9053,'PCGAFR14-DEV','INCOME',  '7611','9052', 'Revenus des titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9054,'PCGAFR14-DEV','INCOME',  '7612','9052', 'Revenus des participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9055,'PCGAFR14-DEV','INCOME',  '7616','9052', 'Revenus sur autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9056,'PCGAFR14-DEV','INCOME',  '7617','9052', 'Revenus des créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9057,'PCGAFR14-DEV','INCOME',   '762','9051', 'Produits des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9058,'PCGAFR14-DEV','INCOME',  '7621','9057', 'Revenus des titres immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9059,'PCGAFR14-DEV','INCOME',  '7626','9057', 'Revenus des prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9060,'PCGAFR14-DEV','INCOME',  '7627','9057', 'Revenus des créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9061,'PCGAFR14-DEV','INCOME',   '763','9051', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9062,'PCGAFR14-DEV','INCOME',  '7631','9061', 'Revenus des créances commerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9063,'PCGAFR14-DEV','INCOME',  '7638','9061', 'Revenus des créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9064,'PCGAFR14-DEV','INCOME',   '764','9051', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9065,'PCGAFR14-DEV','INCOME',   '765','9051', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9066,'PCGAFR14-DEV','INCOME',   '766','9051', 'Gains de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9067,'PCGAFR14-DEV','INCOME',   '767','9051', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9068,'PCGAFR14-DEV','INCOME',   '768','9051', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9069,'PCGAFR14-DEV','INCOME',    '77','8981', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9070,'PCGAFR14-DEV','INCOME',   '771','9069', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9071,'PCGAFR14-DEV','INCOME',  '7711','9070', 'Dédits et pénalités perçus sur achats et sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9072,'PCGAFR14-DEV','INCOME',  '7713','9070', 'Libéralités reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9073,'PCGAFR14-DEV','INCOME',  '7714','9070', 'Rentrées sur créances amorties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9074,'PCGAFR14-DEV','INCOME',  '7715','9070', 'Subventions d''équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9075,'PCGAFR14-DEV','INCOME',  '7717','9070', 'Dégrèvements d''impôts (autres qu''impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9076,'PCGAFR14-DEV','INCOME',  '7718','9070', 'Autres produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9077,'PCGAFR14-DEV','INCOME',   '772','9069', 'Produits sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9078,'PCGAFR14-DEV','INCOME',   '775','9069', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9079,'PCGAFR14-DEV','INCOME',  '7751','9078', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9080,'PCGAFR14-DEV','INCOME',  '7752','9078', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9081,'PCGAFR14-DEV','INCOME',  '7754','9078', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9082,'PCGAFR14-DEV','INCOME',  '7756','9078', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9083,'PCGAFR14-DEV','INCOME',   '777','9069', 'Quote-part des subventions d''investissement virée au résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9084,'PCGAFR14-DEV','INCOME',   '778','9069', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9085,'PCGAFR14-DEV','INCOME',  '7781','9084', 'Bonis provenant de clauses d''indexation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9086,'PCGAFR14-DEV','INCOME',  '7782','9084', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9087,'PCGAFR14-DEV','INCOME',  '7783','9084', 'Bonis provenant du rachat par l''entreprise de titres émis par elle - même', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9088,'PCGAFR14-DEV','INCOME',  '7788','9084', 'Produits exceptionnels divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9089,'PCGAFR14-DEV','INCOME',    '78','8981', 'Reprises sur amortissements, dépréciations et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9090,'PCGAFR14-DEV','INCOME',   '781','9089', 'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9091,'PCGAFR14-DEV','INCOME',  '7811','9090', 'Reprises sur amortissements des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9092,'PCGAFR14-DEV','INCOME', '78111','9091', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9093,'PCGAFR14-DEV','INCOME', '78112','9091', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9094,'PCGAFR14-DEV','INCOME', '78114','9091', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9095,'PCGAFR14-DEV','INCOME',  '7815','9090', 'Reprises sur provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9096,'PCGAFR14-DEV','INCOME',  '7816','9090', 'Reprises sur dépréciations des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9097,'PCGAFR14-DEV','INCOME', '78161','9096', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9098,'PCGAFR14-DEV','INCOME', '78162','9096', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9099,'PCGAFR14-DEV','INCOME', '78164','9096', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9100,'PCGAFR14-DEV','INCOME',  '7817','9090', 'Reprises sur dépréciations des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9101,'PCGAFR14-DEV','INCOME', '78173','9100', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9102,'PCGAFR14-DEV','INCOME', '78174','9100', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9103,'PCGAFR14-DEV','INCOME',   '786','9089', 'Reprises sur dépréciations et sur provisions (à inscrire dans les produits financiers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9104,'PCGAFR14-DEV','INCOME',  '7865','9103', 'Reprises sur provisions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9105,'PCGAFR14-DEV','INCOME',  '7866','9103', 'Reprises sur dépréciations des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9106,'PCGAFR14-DEV','INCOME', '78662','9105', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9107,'PCGAFR14-DEV','INCOME', '78665','9105', 'Valeurs mobilières de placements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9108,'PCGAFR14-DEV','INCOME',   '787','9089', 'Reprises sur dépréciations et sur provisions (à inscrire dans les produits exceptionnels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9109,'PCGAFR14-DEV','INCOME',  '7872','9108', 'Reprises sur provisions réglementées (immobilisations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9110,'PCGAFR14-DEV','INCOME', '78725','9109', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9111,'PCGAFR14-DEV','INCOME', '78726','9109', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9112,'PCGAFR14-DEV','INCOME', '78727','9109', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9113,'PCGAFR14-DEV','INCOME',  '7873','9108', 'Reprises sur provisions réglementées (stocks)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9114,'PCGAFR14-DEV','INCOME',  '7874','9108', 'Reprises sur autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9115,'PCGAFR14-DEV','INCOME',  '7875','9108', 'Reprises sur provisions exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9116,'PCGAFR14-DEV','INCOME',  '7876','9108', 'Reprises sur dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9117,'PCGAFR14-DEV','INCOME',    '79','8981', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9118,'PCGAFR14-DEV','INCOME',   '791','9117', 'Transferts de charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9119,'PCGAFR14-DEV','INCOME',   '796','9117', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9120,'PCGAFR14-DEV','INCOME',   '797','9117', 'Transferts de charges exceptionnelles', 1);
