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

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1401,'PCG99-ABREGE','CAPIT', 		'1',    '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1402,'PCG99-ABREGE','IMMO', 		'2',    '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1403,'PCG99-ABREGE','STOCK', 		'3',    '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1404,'PCG99-ABREGE','THIRDPARTY', 	'4',    '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1405,'PCG99-ABREGE','FINAN', 		'5',    '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1406,'PCG99-ABREGE','EXPENSE', 		'6',    '0', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1407,'PCG99-ABREGE','INCOME', 		'7',    '0', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    1,'PCG99-ABREGE','CAPIT',         '101', '1401', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    2,'PCG99-ABREGE','CAPIT',         '105', '1401', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    3,'PCG99-ABREGE','CAPIT',        '1061', '1401', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    4,'PCG99-ABREGE','CAPIT',        '1063', '1401', '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__,    5,'PCG99-ABREGE','CAPIT',        '1064', '1401', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    6,'PCG99-ABREGE','CAPIT',        '1068', '1401', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,    7,'PCG99-ABREGE','CAPIT',         '108', '1401', '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__,    8,'PCG99-ABREGE','CAPIT',          '12', '1401', '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__,    9,'PCG99-ABREGE','CAPIT',         '145', '1401', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   10,'PCG99-ABREGE','CAPIT',         '146', '1401', '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__,   11,'PCG99-ABREGE','CAPIT',         '147', '1401', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   12,'PCG99-ABREGE','CAPIT',         '148', '1401', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   13,'PCG99-ABREGE','CAPIT',          '15', '1401', '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__,   14,'PCG99-ABREGE','CAPIT',          '16', '1401', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   15,'PCG99-ABREGE', 'IMMO',          '20', '1402', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   16,'PCG99-ABREGE', 'IMMO',         '201',   '15', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   17,'PCG99-ABREGE', 'IMMO',         '206',	'15', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   18,'PCG99-ABREGE', 'IMMO',         '207',	'15', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   19,'PCG99-ABREGE', 'IMMO',         '208',	'15', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   20,'PCG99-ABREGE', 'IMMO',          '21', '1402', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   21,'PCG99-ABREGE', 'IMMO',          '23', '1402', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   22,'PCG99-ABREGE', 'IMMO',          '27', '1402', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   23,'PCG99-ABREGE', 'IMMO',         '280', '1402', '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__,   24,'PCG99-ABREGE', 'IMMO',         '281', '1402', '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__,   25,'PCG99-ABREGE', 'IMMO',         '290', '1402', '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__,   26,'PCG99-ABREGE', 'IMMO',         '291', '1402', '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__,   27,'PCG99-ABREGE', 'IMMO',         '297', '1402', '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__,   28,'PCG99-ABREGE','STOCK',          '31', '1403', 'Matieres premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   29,'PCG99-ABREGE','STOCK',          '32', '1403', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   30,'PCG99-ABREGE','STOCK',          '33', '1403', '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__,   31,'PCG99-ABREGE','STOCK',          '34', '1403', '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__,   32,'PCG99-ABREGE','STOCK',          '35', '1403', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   33,'PCG99-ABREGE','STOCK',          '37', '1403', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   34,'PCG99-ABREGE','STOCK',         '391', '1403', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   35,'PCG99-ABREGE','STOCK',         '392', '1403', 'Provisions pour 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__,   36,'PCG99-ABREGE','STOCK',         '393', '1403', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   37,'PCG99-ABREGE','STOCK',         '394', '1403', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   38,'PCG99-ABREGE','STOCK',         '395', '1403', 'Provisions pour 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__,   39,'PCG99-ABREGE','STOCK',         '397', '1403', 'Provisions pour dépréciation 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__,   40,'PCG99-ABREGE','THIRDPARTY',	 '400', '1404', '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__,   41,'PCG99-ABREGE','THIRDPARTY',    '409', '1404', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   42,'PCG99-ABREGE','THIRDPARTY', 	 '410', '1404', '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__,   43,'PCG99-ABREGE','THIRDPARTY',    '419', '1404', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   44,'PCG99-ABREGE','THIRDPARTY',    '421', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   45,'PCG99-ABREGE','THIRDPARTY',    '428', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   46,'PCG99-ABREGE','THIRDPARTY',     '43', '1404', '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__,   47,'PCG99-ABREGE','THIRDPARTY',    '444', '1404', 'Etat - impôts sur bénéfice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   48,'PCG99-ABREGE','THIRDPARTY',    '445', '1404', 'Etat - Taxes sur chiffre affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   49,'PCG99-ABREGE','THIRDPARTY',    '447', '1404', '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__,   50,'PCG99-ABREGE','THIRDPARTY',     '45', '1404', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   51,'PCG99-ABREGE','THIRDPARTY',    '455',   '50', 'Associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   52,'PCG99-ABREGE','THIRDPARTY',     '46', '1404', '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__,   53,'PCG99-ABREGE','THIRDPARTY',     '47', '1404', '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__,   54,'PCG99-ABREGE','THIRDPARTY',    '481', '1404', '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__,   55,'PCG99-ABREGE','THIRDPARTY',    '486', '1404', '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__,   56,'PCG99-ABREGE','THIRDPARTY',    '487', '1404', '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__,   57,'PCG99-ABREGE','THIRDPARTY',    '491', '1404', 'Provisions pour dépréciation 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__,   58,'PCG99-ABREGE','THIRDPARTY',    '496', '1404', 'Provisions pour 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__,   59,'PCG99-ABREGE','FINAN',          '50', '1405', '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__,   60,'PCG99-ABREGE','FINAN',		  '51', '1405', '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__,   61,'PCG99-ABREGE','FINAN', 	      '53', '1405', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   62,'PCG99-ABREGE','FINAN',          '54', '1405', '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__,   63,'PCG99-ABREGE','FINAN',          '58', '1405', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   64,'PCG99-ABREGE','FINAN',         '590', '1405', '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__,   65,'PCG99-ABREGE','EXPENSE',		  '60', '1406', 'Achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   66,'PCG99-ABREGE','EXPENSE',       '603',   '65', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   67,'PCG99-ABREGE','EXPENSE',		  '61', '1406', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   68,'PCG99-ABREGE','EXPENSE',        '62', '1406', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   69,'PCG99-ABREGE','EXPENSE',        '63', '1406', 'Impôts, taxes et versements assimiles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   70,'PCG99-ABREGE','EXPENSE',	     '641', '1406', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   71,'PCG99-ABREGE','EXPENSE',	     '644', '1406', '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__,   72,'PCG99-ABREGE','EXPENSE',		 '645', '1406', '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__,   73,'PCG99-ABREGE','EXPENSE',       '646', '1406', '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__,   74,'PCG99-ABREGE','EXPENSE',        '65', '1406', '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__,   75,'PCG99-ABREGE','EXPENSE',        '66', '1406', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   76,'PCG99-ABREGE','EXPENSE',        '67', '1406', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   77,'PCG99-ABREGE','EXPENSE',       '681', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   78,'PCG99-ABREGE','EXPENSE',       '686', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   79,'PCG99-ABREGE','EXPENSE',       '687', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   80,'PCG99-ABREGE','EXPENSE',       '691', '1406', '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__,   81,'PCG99-ABREGE','EXPENSE',	     '695', '1406', '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__,   82,'PCG99-ABREGE','EXPENSE',		 '697', '1406', '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__,   83,'PCG99-ABREGE','EXPENSE',       '699', '1406', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   84,'PCG99-ABREGE','INCOME',		 '701', '1407', '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__,   85,'PCG99-ABREGE','INCOME',	 	 '706', '1407', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   86,'PCG99-ABREGE','INCOME',		 '707', '1407', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   87,'PCG99-ABREGE','INCOME',		 '708', '1407', '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__,   88,'PCG99-ABREGE','INCOME',        '709', '1407', '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__,   89,'PCG99-ABREGE','INCOME',        '713', '1407', 'Variation des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   90,'PCG99-ABREGE','INCOME',         '72', '1407', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   91,'PCG99-ABREGE','INCOME',         '73', '1407', 'Produits nets partiels sur opérations à long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   92,'PCG99-ABREGE','INCOME',         '74', '1407', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   93,'PCG99-ABREGE','INCOME',         '75', '1407', '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__,   94,'PCG99-ABREGE','INCOME',        '753',   '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   95,'PCG99-ABREGE','INCOME',        '754',   '93', 'Ristournes perçues des coopératives', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   96,'PCG99-ABREGE','INCOME',        '755',	 '93', '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__,   97,'PCG99-ABREGE','INCOME',         '76', '1407', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   98,'PCG99-ABREGE','INCOME',         '77', '1407', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,   99,'PCG99-ABREGE','INCOME',        '781', '1407', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,  100,'PCG99-ABREGE','INCOME',        '786', '1407', 'Reprises sur provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,  101,'PCG99-ABREGE','INCOME',        '787', '1407', 'Reprises sur provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,  102,'PCG99-ABREGE','INCOME',         '79', '1407', 'Transferts de charges', 1);

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

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


-- PCG14-DEV


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5967,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','CAPIT','104',5000,'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__, 5010,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','CAPIT','105',5000,'Ecarts de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5016,'PCG14-DEV','CAPIT','1051',5015,'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__, 5017,'PCG14-DEV','CAPIT','1052',5015,'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__, 5018,'PCG14-DEV','CAPIT','1053',5015,'Réserve de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5019,'PCG14-DEV','CAPIT','1055',5015,'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__, 5020,'PCG14-DEV','CAPIT','1057',5015,'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__, 5021,'PCG14-DEV','CAPIT','1058',5015,'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__, 5022,'PCG14-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,'PCG14-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__, 5024,'PCG14-DEV','CAPIT','10611',5023,'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__, 5025,'PCG14-DEV','CAPIT','10612',5023,'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__, 5026,'PCG14-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,'PCG14-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,'PCG14-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__, 5029,'PCG14-DEV','CAPIT','10641',5028,'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__, 5030,'PCG14-DEV','CAPIT','10643',5028,'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__, 5031,'PCG14-DEV','CAPIT','10648',5028,'Autres réserves réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5032,'PCG14-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__, 5033,'PCG14-DEV','CAPIT','10681',5032,'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__, 5034,'PCG14-DEV','CAPIT','10688',5032,'Réserves diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5035,'PCG14-DEV','CAPIT','107',5000,'Ecart d''équivalence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5036,'PCG14-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__, 5037,'PCG14-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__, 5038,'PCG14-DEV','CAPIT','11',5967,'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__, 5039,'PCG14-DEV','CAPIT','110',5038,'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__, 5040,'PCG14-DEV','CAPIT','119',5038,'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__, 5041,'PCG14-DEV','CAPIT','12',5967,'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__, 5042,'PCG14-DEV','CAPIT','120',5041,'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__, 5043,'PCG14-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,'PCG14-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,'PCG14-DEV','CAPIT','131',5044,'Subventions d''équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5046,'PCG14-DEV','CAPIT','1311',5045,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5047,'PCG14-DEV','CAPIT','1312',5045,'Régions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5048,'PCG14-DEV','CAPIT','1313',5045,'Départements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5049,'PCG14-DEV','CAPIT','1314',5045,'Communes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5050,'PCG14-DEV','CAPIT','1315',5045,'Collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5051,'PCG14-DEV','CAPIT','1316',5045,'Entreprises publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5052,'PCG14-DEV','CAPIT','1317',5045,'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__, 5053,'PCG14-DEV','CAPIT','1318',5045,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5054,'PCG14-DEV','CAPIT','138',5044,'Autres subventions d''investissement (même ventilation que celle du compte 131)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5055,'PCG14-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__, 5056,'PCG14-DEV','CAPIT','1391',5055,'Subventions d''équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5057,'PCG14-DEV','CAPIT','13911',5056,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5058,'PCG14-DEV','CAPIT','13912',5056,'Régions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5059,'PCG14-DEV','CAPIT','13913',5056,'Départements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5060,'PCG14-DEV','CAPIT','13914',5056,'Communes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5061,'PCG14-DEV','CAPIT','13915',5056,'Collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5062,'PCG14-DEV','CAPIT','13916',5056,'Entreprises publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5063,'PCG14-DEV','CAPIT','13917',5056,'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__, 5064,'PCG14-DEV','CAPIT','13918',5056,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5065,'PCG14-DEV','CAPIT','1398',5055,'Autres subventions d''investissement (même ventilation que celle du compte 1391)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5066,'PCG14-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__, 5067,'PCG14-DEV','CAPIT','142',5066,'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__, 5068,'PCG14-DEV','CAPIT','1423',5067,'Provisions pour reconstitution des gisements miniers et pétroliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5069,'PCG14-DEV','CAPIT','1424',5067,'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__, 5070,'PCG14-DEV','CAPIT','143',5066,'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__, 5071,'PCG14-DEV','CAPIT','1431',5070,'Hausse des prix','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5072,'PCG14-DEV','CAPIT','1432',5070,'Fluctuation des cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5073,'PCG14-DEV','CAPIT','144',5066,'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__, 5074,'PCG14-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__, 5075,'PCG14-DEV','CAPIT','146',5066,'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__, 5076,'PCG14-DEV','CAPIT','147',5066,'Plus-values réinvesties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5077,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5082,'PCG14-DEV','CAPIT','1513',5079,'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__, 5083,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','CAPIT','153',5078,'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__, 5088,'PCG14-DEV','CAPIT','154',5078,'Provisions pour restructurations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5089,'PCG14-DEV','CAPIT','155',5078,'Provisions pour impôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'PCG14-DEV','CAPIT','156',5078,'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__, 5091,'PCG14-DEV','CAPIT','157',5078,'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__, 5092,'PCG14-DEV','CAPIT','1572',5091,'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,'PCG14-DEV','CAPIT','158',5078,'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__, 5094,'PCG14-DEV','CAPIT','1581',5093,'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__, 5095,'PCG14-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,'PCG14-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,'PCG14-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__, 5098,'PCG14-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__, 5099,'PCG14-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__, 5100,'PCG14-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__, 5101,'PCG14-DEV','CAPIT','1651',5100,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5102,'PCG14-DEV','CAPIT','1655',5100,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5103,'PCG14-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__, 5104,'PCG14-DEV','CAPIT','1661',5103,'Comptes bloqués','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5105,'PCG14-DEV','CAPIT','1662',5013,'Fonds de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5106,'PCG14-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__, 5107,'PCG14-DEV','CAPIT','1671',5106,'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__, 5108,'PCG14-DEV','CAPIT','1674',5106,'Avances conditionnées de l''Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5109,'PCG14-DEV','CAPIT','1675',5106,'Emprunts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'PCG14-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__, 5111,'PCG14-DEV','CAPIT','1681',5110,'Autres emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'PCG14-DEV','CAPIT','1685',5110,'Rentes viagères capitalisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'PCG14-DEV','CAPIT','1687',5110,'Autres dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'PCG14-DEV','CAPIT','1688',5110,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5115,'PCG14-DEV','CAPIT','16881',5114,'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__, 5116,'PCG14-DEV','CAPIT','16883',5114,'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__, 5117,'PCG14-DEV','CAPIT','16684',5114,'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__, 5118,'PCG14-DEV','CAPIT','16885',5114,'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__, 5119,'PCG14-DEV','CAPIT','16886',5114,'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__, 5120,'PCG14-DEV','CAPIT','16887',5114,'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__, 5121,'PCG14-DEV','CAPIT','16888',5114,'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__, 5122,'PCG14-DEV','CAPIT','169',5095,'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__, 5123,'PCG14-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__, 5124,'PCG14-DEV','CAPIT','171',5123,'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__, 5125,'PCG14-DEV','CAPIT','174',5123,'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__, 5126,'PCG14-DEV','CAPIT','178',5123,'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__, 5127,'PCG14-DEV','CAPIT','1781',5126,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5128,'PCG14-DEV','CAPIT','1788',5126,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5129,'PCG14-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__, 5130,'PCG14-DEV','CAPIT','181',5129,'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__, 5131,'PCG14-DEV','CAPIT','186',5129,'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__, 5132,'PCG14-DEV','CAPIT','187',5129,'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__, 5133,'PCG14-DEV','CAPIT','188',5129,'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__, 5134,'PCG14-DEV','IMMO','20',5968,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5135,'PCG14-DEV','IMMO','201',5134,'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,'PCG14-DEV','IMMO','2011',5135,'Frais de constitution','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5137,'PCG14-DEV','IMMO','2012',5135,'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__, 5138,'PCG14-DEV','IMMO','20121',5137,'Frais de prospection','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5139,'PCG14-DEV','IMMO','20122',5137,'Frais de publicité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5140,'PCG14-DEV','IMMO','2013',5135,'Frais d''augmentation de capital et d''opérations diverses (fusions, scissions, transformations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5141,'PCG14-DEV','IMMO','203',5134,'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__, 5142,'PCG14-DEV','IMMO','205',5134,'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5143,'PCG14-DEV','IMMO','206',5134,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5144,'PCG14-DEV','IMMO','207',5134,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5145,'PCG14-DEV','IMMO','208',5134,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5146,'PCG14-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__, 5147,'PCG14-DEV','IMMO','211',5146,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5148,'PCG14-DEV','IMMO','2111',5147,'Terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5149,'PCG14-DEV','IMMO','2112',5147,'Terrains aménagés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5150,'PCG14-DEV','IMMO','2113',5147,'Sous - sols et sursols','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5151,'PCG14-DEV','IMMO','2114',5147,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5152,'PCG14-DEV','IMMO','21141',5151,'Carrières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5153,'PCG14-DEV','IMMO','2115',5147,'Terrains bâtis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5154,'PCG14-DEV','IMMO','21151',5153,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5155,'PCG14-DEV','IMMO','21155',5153,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5156,'PCG14-DEV','IMMO','21158',5153,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5157,'PCG14-DEV','IMMO','211581',5156,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5158,'PCG14-DEV','IMMO','211588',5156,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5159,'PCG14-DEV','IMMO','2116',5147,'Compte d''ordre sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5160,'PCG14-DEV','IMMO','212',5146,'Agencements et aménagements de terrains (même ventilation que celle du compte 211)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5161,'PCG14-DEV','IMMO','213',5146,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5162,'PCG14-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__, 5163,'PCG14-DEV','IMMO','21311',5162,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5164,'PCG14-DEV','IMMO','21315',5162,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5165,'PCG14-DEV','IMMO','21318',5162,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5166,'PCG14-DEV','IMMO','213181',5165,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5167,'PCG14-DEV','IMMO','213188',5165,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5168,'PCG14-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__, 5169,'PCG14-DEV','IMMO','21351',5168,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5170,'PCG14-DEV','IMMO','21355',5168,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5171,'PCG14-DEV','IMMO','21358',5168,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5172,'PCG14-DEV','IMMO','213581',5171,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5173,'PCG14-DEV','IMMO','213588',5171,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5174,'PCG14-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__, 5175,'PCG14-DEV','IMMO','21381',5174,'Voies de terre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5176,'PCG14-DEV','IMMO','21382',5174,'Voies de fer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5177,'PCG14-DEV','IMMO','21383',5174,'Voies d''eau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5178,'PCG14-DEV','IMMO','21384',5174,'Barrages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5179,'PCG14-DEV','IMMO','21385',5174,'Pistes d''aérodromes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'PCG14-DEV','IMMO','214',5146,'Constructions sur sol d''autrui (même ventilation que celle du compte 213)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5181,'PCG14-DEV','IMMO','215',5146,'Installations techniques, matériels et outillage industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5182,'PCG14-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,'PCG14-DEV','IMMO','21511',5182,'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,'PCG14-DEV','IMMO','21514',5182,'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,'PCG14-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,'PCG14-DEV','IMMO','21531',5185,'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,'PCG14-DEV','IMMO','21534',5185,'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,'PCG14-DEV','IMMO','2154',5181,'Matériel industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5189,'PCG14-DEV','IMMO','2155',5181,'Outillage industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'PCG14-DEV','IMMO','2157',5181,'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__, 5191,'PCG14-DEV','IMMO','218',5146,'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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5199,'PCG14-DEV','IMMO','23',5968,'Immobilisations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5200,'PCG14-DEV','IMMO','231',5199,'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__, 5201,'PCG14-DEV','IMMO','2312',5200,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5202,'PCG14-DEV','IMMO','2313',5200,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5203,'PCG14-DEV','IMMO','2315',5200,'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__, 5204,'PCG14-DEV','IMMO','2318',5200,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5205,'PCG14-DEV','IMMO','232',5199,'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,'PCG14-DEV','IMMO','237',5199,'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__, 5207,'PCG14-DEV','IMMO','238',5199,'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,'PCG14-DEV','IMMO','2382',5207,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5209,'PCG14-DEV','IMMO','2383',5207,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5210,'PCG14-DEV','IMMO','2385',5207,'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__, 5211,'PCG14-DEV','IMMO','2388',5207,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5212,'PCG14-DEV','IMMO','25',5968,'Parts dans des entreprises liées et créances sur des entreprises liées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5213,'PCG14-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__, 5214,'PCG14-DEV','IMMO','261',5213,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5215,'PCG14-DEV','IMMO','2611',5214,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5216,'PCG14-DEV','IMMO','2618',5214,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5217,'PCG14-DEV','IMMO','266',5213,'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__, 5218,'PCG14-DEV','IMMO','2661',5217,'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__, 5219,'PCG14-DEV','IMMO','267',5213,'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__, 5220,'PCG14-DEV','IMMO','2671',5219,'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__, 5221,'PCG14-DEV','IMMO','2674',5219,'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__, 5222,'PCG14-DEV','IMMO','2675',5219,'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__, 5223,'PCG14-DEV','IMMO','2676',5219,'Avances consolidables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5224,'PCG14-DEV','IMMO','2677',5219,'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__, 5225,'PCG14-DEV','IMMO','2678',5219,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5226,'PCG14-DEV','IMMO','268',5213,'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__, 5227,'PCG14-DEV','IMMO','2681',5226,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5228,'PCG14-DEV','IMMO','2688',5226,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5229,'PCG14-DEV','IMMO','269',5213,'Versements restant à effectuer sur titres de participation non libérés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5230,'PCG14-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__, 5231,'PCG14-DEV','IMMO','271',5230,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5232,'PCG14-DEV','IMMO','2711',5231,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5233,'PCG14-DEV','IMMO','2718',5231,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5234,'PCG14-DEV','IMMO','272',5230,'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__, 5235,'PCG14-DEV','IMMO','2721',5234,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5236,'PCG14-DEV','IMMO','2722',5234,'Bons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5237,'PCG14-DEV','IMMO','273',5230,'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__, 5238,'PCG14-DEV','IMMO','274',5230,'Prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5239,'PCG14-DEV','IMMO','2741',5238,'Prêts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5240,'PCG14-DEV','IMMO','2742',5238,'Prêts aux associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5241,'PCG14-DEV','IMMO','2743',5238,'Prêts au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5242,'PCG14-DEV','IMMO','2748',5238,'Autres prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5243,'PCG14-DEV','IMMO','275',5230,'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__, 5244,'PCG14-DEV','IMMO','2751',5243,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5245,'PCG14-DEV','IMMO','2755',5243,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5246,'PCG14-DEV','IMMO','276',5230,'Autres créances immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5247,'PCG14-DEV','IMMO','2761',5246,'Créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5248,'PCG14-DEV','IMMO','2768',5246,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5249,'PCG14-DEV','IMMO','27682',5248,'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__, 5250,'PCG14-DEV','IMMO','27684',5248,'sur prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5251,'PCG14-DEV','IMMO','27685',5248,'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__, 5252,'PCG14-DEV','IMMO','27688',5248,'sur créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5253,'PCG14-DEV','IMMO','277',5230,'(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__, 5254,'PCG14-DEV','IMMO','2771',5253,'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__, 5255,'PCG14-DEV','IMMO','2772',5253,'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__, 5256,'PCG14-DEV','IMMO','279',5230,'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__, 5257,'PCG14-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__, 5258,'PCG14-DEV','IMMO','280',5257,'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__, 5259,'PCG14-DEV','IMMO','2801',5258,'Frais d''établissement (même ventilation que celle du compte 201)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5260,'PCG14-DEV','IMMO','2803',5258,'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__, 5261,'PCG14-DEV','IMMO','2805',5258,'Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5262,'PCG14-DEV','IMMO','2807',5258,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5263,'PCG14-DEV','IMMO','2808',5258,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5264,'PCG14-DEV','IMMO','281',5257,'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__, 5265,'PCG14-DEV','IMMO','2811',5264,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5266,'PCG14-DEV','IMMO','2812',5264,'Agencements, aménagements de terrains (même ventilation que celle du compte 212)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5267,'PCG14-DEV','IMMO','2813',5264,'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__, 5268,'PCG14-DEV','IMMO','2814',5264,'Constructions sur sol d''autrui (même ventilation que celle du compte 214)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5269,'PCG14-DEV','IMMO','2815',5264,'Installations, matériel et outillage industriels (même ventilation que celle du compte 215)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5270,'PCG14-DEV','IMMO','2818',5264,'Autres immobilisations corporelles (même ventilation que celle du compte 218)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5271,'PCG14-DEV','IMMO','282',5257,'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__, 5272,'PCG14-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__, 5273,'PCG14-DEV','IMMO','290',5272,'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__, 5274,'PCG14-DEV','IMMO','2905',5273,'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,'PCG14-DEV','IMMO','2906',5273,'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,'PCG14-DEV','IMMO','2907',5273,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5277,'PCG14-DEV','IMMO','2908',5273,'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,'PCG14-DEV','IMMO','291',5272,'Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5279,'PCG14-DEV','IMMO','2911',5278,'Terrains (autres que terrains de gisement)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5280,'PCG14-DEV','IMMO','292',5272,'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__, 5281,'PCG14-DEV','IMMO','293',5272,'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__, 5282,'PCG14-DEV','IMMO','2931',5281,'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__, 5283,'PCG14-DEV','IMMO','2932',5281,'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__, 5284,'PCG14-DEV','IMMO','296',5272,'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__, 5285,'PCG14-DEV','IMMO','2961',5284,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5286,'PCG14-DEV','IMMO','2966',5284,'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__, 5287,'PCG14-DEV','IMMO','2967',5284,'Créances rattachées à des participations (même ventilation que celle du compte 267)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5288,'PCG14-DEV','IMMO','2968',5284,'Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5289,'PCG14-DEV','IMMO','297',5272,'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__, 5290,'PCG14-DEV','IMMO','2971',5289,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille - droit de propriété (même ventilation que celle du compte 271)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5291,'PCG14-DEV','IMMO','2972',5289,'Droit de créance (même ventilation que celle du compte 272)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5292,'PCG14-DEV','IMMO','2973',5289,'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__, 5293,'PCG14-DEV','IMMO','2974',5289,'Prêts (même ventilation que celle du compte 274)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5294,'PCG14-DEV','IMMO','2975',5289,'Dépôts et cautionnements versés (même ventilation que celle du compte 275)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5295,'PCG14-DEV','IMMO','2976',5289,'Autres créances immobilisées (même ventilation que celle du compte 276)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5296,'PCG14-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__, 5297,'PCG14-DEV','STOCK','311',5296,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5298,'PCG14-DEV','STOCK','312',5296,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5299,'PCG14-DEV','STOCK','317',5296,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5300,'PCG14-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__, 5301,'PCG14-DEV','STOCK','321',5300,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5302,'PCG14-DEV','STOCK','3211',5301,'Matières (ou groupe) C','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5303,'PCG14-DEV','STOCK','3212',5301,'Matières (ou groupe) d','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5304,'PCG14-DEV','STOCK','322',5300,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5305,'PCG14-DEV','STOCK','3221',5304,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5306,'PCG14-DEV','STOCK','3222',5304,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5307,'PCG14-DEV','STOCK','3223',5304,'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__, 5308,'PCG14-DEV','STOCK','3224',5304,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5309,'PCG14-DEV','STOCK','3225',5304,'Fournitures de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'PCG14-DEV','STOCK','326',5300,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'PCG14-DEV','STOCK','3261',5310,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5312,'PCG14-DEV','STOCK','3265',5310,'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__, 5313,'PCG14-DEV','STOCK','3267',5310,'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__, 5314,'PCG14-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__, 5315,'PCG14-DEV','STOCK','331',5314,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5316,'PCG14-DEV','STOCK','3311',5315,'Produits en cours P 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5317,'PCG14-DEV','STOCK','3312',5315,'Produits en cours P 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5318,'PCG14-DEV','STOCK','335',5314,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5319,'PCG14-DEV','STOCK','3351',5318,'Travaux en cours T 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'PCG14-DEV','STOCK','3552',5318,'Travaux en cours T 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'PCG14-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__, 5322,'PCG14-DEV','STOCK','341',5321,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'PCG14-DEV','STOCK','3411',5322,'Etudes en cours E 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5324,'PCG14-DEV','STOCK','3412',5322,'Etudes en cours E 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5325,'PCG14-DEV','STOCK','345',5321,'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__, 5326,'PCG14-DEV','STOCK','3451',5325,'Prestations de services S 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5327,'PCG14-DEV','STOCK','3452',5325,'Prestations de services S 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'PCG14-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__, 5329,'PCG14-DEV','STOCK','351',5328,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5330,'PCG14-DEV','STOCK','3511',5329,'Produits intermédiaires (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5331,'PCG14-DEV','STOCK','3512',5329,'Produits intermédiaires (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5332,'PCG14-DEV','STOCK','355',5328,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5333,'PCG14-DEV','STOCK','3551',5333,'Produits finis (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5334,'PCG14-DEV','STOCK','3552',5333,'Produits finis (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5335,'PCG14-DEV','STOCK','358',5328,'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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5341,'PCG14-DEV','STOCK','371',5341,'Marchandises (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5342,'PCG14-DEV','STOCK','372',5341,'Marchandises (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5343,'PCG14-DEV','STOCK','38',5969,'(lorsque l''entité tient un inventaire permanent en comptabilité générale, le compte 38 peut être utilisé pour comptabiliser les stocks en voie d''acheminement, mis en dépôt ou donnés en consignation)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5344,'PCG14-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,'PCG14-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__, 5346,'PCG14-DEV','STOCK','3911',5345,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5347,'PCG14-DEV','STOCK','3912',5345,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5348,'PCG14-DEV','STOCK','3917',5345,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5349,'PCG14-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__, 5350,'PCG14-DEV','STOCK','3921',5349,'Matières consommables (même ventilation que celle du compte 321)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5351,'PCG14-DEV','STOCK','3922',5349,'Fournitures consommables (même ventilation que celle du compte 322)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5352,'PCG14-DEV','STOCK','3926',5349,'Emballages (même ventilation que celle du compte 326)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5353,'PCG14-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__, 5354,'PCG14-DEV','STOCK','3931',5353,'Produits en cours (même ventilation que celle du compte 331)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5355,'PCG14-DEV','STOCK','3935',5353,'Travaux en cours (même ventilation que celle du compte 335)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5356,'PCG14-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__, 5357,'PCG14-DEV','STOCK','3941',5356,'Etudes en cours (même ventilation que celle du compte 341)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5358,'PCG14-DEV','STOCK','3945',5356,'Prestations de services en cours (même ventilation que celle du compte 345)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5359,'PCG14-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,'PCG14-DEV','STOCK','3951',5359,'Produits intermédiaires (même ventilation que celle du compte 351)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5361,'PCG14-DEV','STOCK','3955',5359,'Produits finis (même ventilation que celle du compte 355)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5362,'PCG14-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__, 5363,'PCG14-DEV','STOCK','3971',5362,'Marchandise (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5364,'PCG14-DEV','STOCK','3972',5362,'Marchandise (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5365,'PCG14-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) VALUES (__ENTITY__, 5366,'PCG14-DEV','THIRDPARTY','400',5365,'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__, 5367,'PCG14-DEV','THIRDPARTY','401',5365,'Fournisseurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5368,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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) VALUES (__ENTITY__, 5387,'PCG14-DEV','THIRDPARTY','410',5386,'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__, 5388,'PCG14-DEV','THIRDPARTY','411',5386,'Clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5389,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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) VALUES (__ENTITY__, 5402,'PCG14-DEV','THIRDPARTY','421',5401,'Personnel - Rémunérations dues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5403,'PCG14-DEV','THIRDPARTY','422',5401,'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__, 5404,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','THIRDPARTY','425',5401,'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__, 5408,'PCG14-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,'PCG14-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,'PCG14-DEV','THIRDPARTY','428',5401,'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__, 5411,'PCG14-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,'PCG14-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,'PCG14-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__, 5414,'PCG14-DEV','THIRDPARTY','4287',5410,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5415,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','THIRDPARTY','438',5415,'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__, 5419,'PCG14-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,'PCG14-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,'PCG14-DEV','THIRDPARTY','4387',5418,'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,'PCG14-DEV','THIRDPARTY','44',5970,'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__, 5423,'PCG14-DEV','THIRDPARTY','441',5422,'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__, 5424,'PCG14-DEV','THIRDPARTY','4411',5423,'Subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5425,'PCG14-DEV','THIRDPARTY','4417',5423,'Subventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5426,'PCG14-DEV','THIRDPARTY','4418',5423,'Subventions d''équilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5427,'PCG14-DEV','THIRDPARTY','4419',5423,'Avances sur subventions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5428,'PCG14-DEV','THIRDPARTY','442',5422,'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__, 5429,'PCG14-DEV','THIRDPARTY','4424',5428,'Obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5430,'PCG14-DEV','THIRDPARTY','4425',5428,'Associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5431,'PCG14-DEV','THIRDPARTY','443',5422,'Opérations particulières avec l''Etat les collectivités publiques, les organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5432,'PCG14-DEV','THIRDPARTY','4431',5431,'Créances sur l''Etat résultant de la suppression de la règle du décalage d''un mois en matière de TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5433,'PCG14-DEV','THIRDPARTY','4438',5431,'Intérêts courus sur créances figurant au 4431','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5434,'PCG14-DEV','THIRDPARTY','444',5422,'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__, 5435,'PCG14-DEV','THIRDPARTY','445',5422,'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__, 5436,'PCG14-DEV','THIRDPARTY','4452',5435,'TVA due intracommunautaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5437,'PCG14-DEV','THIRDPARTY','4455',5435,'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__, 5438,'PCG14-DEV','THIRDPARTY','44551',5437,'TVA à décaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5439,'PCG14-DEV','THIRDPARTY','44558',5437,'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,'PCG14-DEV','THIRDPARTY','4456',5435,'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__, 5441,'PCG14-DEV','THIRDPARTY','44562',5440,'TVA sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5442,'PCG14-DEV','THIRDPARTY','44563',5440,'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__, 5443,'PCG14-DEV','THIRDPARTY','44566',5440,'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__, 5444,'PCG14-DEV','THIRDPARTY','44567',5440,'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__, 5445,'PCG14-DEV','THIRDPARTY','44568',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__, 5446,'PCG14-DEV','THIRDPARTY','4457',5435,'Taxes sur le chiffre d''affaires collectées par l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5447,'PCG14-DEV','THIRDPARTY','44571',5446,'TVA collectée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5448,'PCG14-DEV','THIRDPARTY','44578',5446,'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__, 5449,'PCG14-DEV','THIRDPARTY','4458',5435,'Taxes sur le chiffre d''affaires à régulariser ou en attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5450,'PCG14-DEV','THIRDPARTY','44581',5449,'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__, 5451,'PCG14-DEV','THIRDPARTY','44582',5449,'Acomptes - Régime de forfait','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5452,'PCG14-DEV','THIRDPARTY','44583',5449,'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__, 5453,'PCG14-DEV','THIRDPARTY','44584',5449,'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__, 5454,'PCG14-DEV','THIRDPARTY','44586',5449,'Taxes sur le chiffre d''affaires sur factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5455,'PCG14-DEV','THIRDPARTY','44587',5449,'Taxes sur le chiffre d''affaires sur factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5456,'PCG14-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__, 5457,'PCG14-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__, 5458,'PCG14-DEV','THIRDPARTY','448',5422,'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__, 5459,'PCG14-DEV','THIRDPARTY','4482',5458,'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__, 5460,'PCG14-DEV','THIRDPARTY','4486',5458,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5461,'PCG14-DEV','THIRDPARTY','4487',5458,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5462,'PCG14-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__, 5463,'PCG14-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__, 5464,'PCG14-DEV','THIRDPARTY','451',5463,'Groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5465,'PCG14-DEV','THIRDPARTY','455',5463,'Associés - Comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5466,'PCG14-DEV','THIRDPARTY','4551',5465,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5467,'PCG14-DEV','THIRDPARTY','4558',5465,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5468,'PCG14-DEV','THIRDPARTY','456',5463,'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__, 5469,'PCG14-DEV','THIRDPARTY','4561',5468,'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__, 5470,'PCG14-DEV','THIRDPARTY','45611',5469,'Apports en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5471,'PCG14-DEV','THIRDPARTY','45615',5469,'Apports en numéraire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5472,'PCG14-DEV','THIRDPARTY','4562',5468,'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__, 5473,'PCG14-DEV','THIRDPARTY','45621',5472,'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__, 5474,'PCG14-DEV','THIRDPARTY','45625',5472,'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__, 5475,'PCG14-DEV','THIRDPARTY','4563',5468,'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__, 5476,'PCG14-DEV','THIRDPARTY','4564',5468,'Associés - Versements anticipés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5477,'PCG14-DEV','THIRDPARTY','4566',5468,'Actionnaires défaillants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5478,'PCG14-DEV','THIRDPARTY','4567',5468,'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__, 5479,'PCG14-DEV','THIRDPARTY','457',5463,'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__, 5480,'PCG14-DEV','THIRDPARTY','458',5463,'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__, 5481,'PCG14-DEV','THIRDPARTY','4581',5480,'Opérations courantes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5482,'PCG14-DEV','THIRDPARTY','4588',5480,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5483,'PCG14-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__, 5484,'PCG14-DEV','THIRDPARTY','462',5483,'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__, 5485,'PCG14-DEV','THIRDPARTY','464',5483,'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__, 5486,'PCG14-DEV','THIRDPARTY','465',5483,'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__, 5487,'PCG14-DEV','THIRDPARTY','467',5483,'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__, 5488,'PCG14-DEV','THIRDPARTY','468',5483,'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__, 5489,'PCG14-DEV','THIRDPARTY','4686',5488,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5490,'PCG14-DEV','THIRDPARTY','4687',5488,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5491,'PCG14-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__, 5492,'PCG14-DEV','THIRDPARTY','471',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5493,'PCG14-DEV','THIRDPARTY','472',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5494,'PCG14-DEV','THIRDPARTY','473',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5495,'PCG14-DEV','THIRDPARTY','474',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5496,'PCG14-DEV','THIRDPARTY','475',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5497,'PCG14-DEV','THIRDPARTY','476',5491,'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__, 5498,'PCG14-DEV','THIRDPARTY','4761',5497,'Diminution des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5499,'PCG14-DEV','THIRDPARTY','4762',5497,'Augmentation des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5500,'PCG14-DEV','THIRDPARTY','4768',5497,'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__, 5501,'PCG14-DEV','THIRDPARTY','477',5491,'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__, 5502,'PCG14-DEV','THIRDPARTY','4771',5501,'Augmentation des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5503,'PCG14-DEV','THIRDPARTY','4772',5501,'Diminution des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5504,'PCG14-DEV','THIRDPARTY','4778',5501,'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__, 5505,'PCG14-DEV','THIRDPARTY','478',5491,'Autres comptes transitoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5506,'PCG14-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,'PCG14-DEV','THIRDPARTY','481',5506,'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__, 5508,'PCG14-DEV','THIRDPARTY','4816',5507,'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__, 5509,'PCG14-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__, 5510,'PCG14-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__, 5511,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','FINAN','50',5524,'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__, 5526,'PCG14-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,'PCG14-DEV','FINAN','5021',5526,'Actons destinées à être attribuées aux employés et affectées à des plans déterminés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5528,'PCG14-DEV','FINAN','5022',5526,'Actons disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5529,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','FINAN','5121',5549,'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__, 5551,'PCG14-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__, 5552,'PCG14-DEV','FINAN','514',5543,'Chèques postaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5553,'PCG14-DEV','FINAN','515',5543,'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__, 5554,'PCG14-DEV','FINAN','516',5543,'Sociétés de bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5555,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','FINAN','52',5971,'Instruments de trésorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5564,'PCG14-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__, 5565,'PCG14-DEV','FINAN','531',5564,'Caisse siège social','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5566,'PCG14-DEV','FINAN','5311',5565,'Caisse en monnaie nationale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5567,'PCG14-DEV','FINAN','5314',5565,'Caisse en devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5568,'PCG14-DEV','FINAN','532',5564,'Caisse succursale (ou usine) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5569,'PCG14-DEV','FINAN','533',5564,'Caisse succursale (ou usine) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5570,'PCG14-DEV','FINAN','54',5971,'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__, 5571,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','6011',5579,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5581,'PCG14-DEV','EXPENSE','6012',5579,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5582,'PCG14-DEV','EXPENSE','6017',5579,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5583,'PCG14-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__, 5584,'PCG14-DEV','EXPENSE','6201',5583,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5585,'PCG14-DEV','EXPENSE','60211',5584,'Matières (ou groupe) C','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5586,'PCG14-DEV','EXPENSE','60212',5584,'Matières (ou groupe) D','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5587,'PCG14-DEV','EXPENSE','6022',5583,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5588,'PCG14-DEV','EXPENSE','60221',5587,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5589,'PCG14-DEV','EXPENSE','60222',5587,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5590,'PCG14-DEV','EXPENSE','60223',5587,'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__, 5591,'PCG14-DEV','EXPENSE','60224',5587,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5592,'PCG14-DEV','EXPENSE','60225',5587,'Fourniture de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5593,'PCG14-DEV','EXPENSE','6026',5583,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5594,'PCG14-DEV','EXPENSE','60261',5593,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5595,'PCG14-DEV','EXPENSE','60265',5593,'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__, 5596,'PCG14-DEV','EXPENSE','60267',5593,'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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','6061',5599,'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__, 5601,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5605,'PCG14-DEV','EXPENSE','6071',5605,'Marchandise (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5606,'PCG14-DEV','EXPENSE','6072',5605,'Marchandise (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5607,'PCG14-DEV','EXPENSE','608',5578,'(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5608,'PCG14-DEV','EXPENSE','609',5578,'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__, 5609,'PCG14-DEV','EXPENSE','6091',5608,'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__, 5610,'PCG14-DEV','EXPENSE','6092',5608,'d''autres approvisionnements stockés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5611,'PCG14-DEV','EXPENSE','6094',5608,'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__, 5612,'PCG14-DEV','EXPENSE','6095',5608,'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__, 5613,'PCG14-DEV','EXPENSE','6096',5608,'d''approvisionnements non stockés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5614,'PCG14-DEV','EXPENSE','6097',5608,'de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5615,'PCG14-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,'PCG14-DEV','EXPENSE','603',5578,'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__, 5617,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5628,'PCG14-DEV','EXPENSE','6136',5625,'Malis sur emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5629,'PCG14-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,'PCG14-DEV','EXPENSE','615',5620,'Entretien et réparations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5631,'PCG14-DEV','EXPENSE','6152',5630,'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,'PCG14-DEV','EXPENSE','6155',5630,'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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','617',5620,'Etudes et recherches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5644,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','621',5649,'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__, 5651,'PCG14-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,'PCG14-DEV','EXPENSE','6214',5650,'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__, 5653,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','6232',5661,'Echantillons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5664,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','6312',5694,'Taxe d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5697,'PCG14-DEV','EXPENSE','6313',5694,'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__, 5698,'PCG14-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__, 5699,'PCG14-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__, 5700,'PCG14-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__, 5701,'PCG14-DEV','EXPENSE','6331',5700,'Versement de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5702,'PCG14-DEV','EXPENSE','6332',5700,'Allocations logement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5703,'PCG14-DEV','EXPENSE','6333',5700,'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__, 5704,'PCG14-DEV','EXPENSE','6334',5700,'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__, 5705,'PCG14-DEV','EXPENSE','6335',5700,'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5706,'PCG14-DEV','EXPENSE','6338',5700,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5707,'PCG14-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__, 5708,'PCG14-DEV','EXPENSE','6351',5707,'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__, 5709,'PCG14-DEV','EXPENSE','63511',5708,'Contribution économique territoriale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5710,'PCG14-DEV','EXPENSE','63512',5708,'Taxes foncières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5711,'PCG14-DEV','EXPENSE','63513',5708,'Autres impôts locaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5712,'PCG14-DEV','EXPENSE','63514',5708,'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__, 5713,'PCG14-DEV','EXPENSE','6352',5707,'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__, 5714,'PCG14-DEV','EXPENSE','6353',5707,'Impôts indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5715,'PCG14-DEV','EXPENSE','6354',5707,'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__, 5716,'PCG14-DEV','EXPENSE','63541',5715,'Droits de mutation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5717,'PCG14-DEV','EXPENSE','6358',5707,'Autres droits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5718,'PCG14-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__, 5719,'PCG14-DEV','EXPENSE','6371',5718,'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__, 5720,'PCG14-DEV','EXPENSE','6372',5718,'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__, 5721,'PCG14-DEV','EXPENSE','6374',5718,'Impôts et taxes exigibles à l''Etranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5722,'PCG14-DEV','EXPENSE','6378',5718,'Taxes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5723,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','645',5723,'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__, 5732,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','6454',5731,'Cotisations aux ASSEDIC','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5736,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','647',5723,'Autres charges sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5739,'PCG14-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,'PCG14-DEV','EXPENSE','6472',5738,'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__, 5741,'PCG14-DEV','EXPENSE','6473',5738,'Versements 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__, 5742,'PCG14-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__, 5743,'PCG14-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__, 5744,'PCG14-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__, 5745,'PCG14-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,'PCG14-DEV','EXPENSE','651',5745,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5747,'PCG14-DEV','EXPENSE','6511',5746,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5748,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','653',5745,'Jetons de présence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5751,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','658',5745,'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__, 5758,'PCG14-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__, 5759,'PCG14-DEV','EXPENSE','661',5758,'Charges d''intérêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5760,'PCG14-DEV','EXPENSE','6611',5759,'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__, 5761,'PCG14-DEV','EXPENSE','66116',5760,'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__, 5762,'PCG14-DEV','EXPENSE','66117',5760,'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__, 5763,'PCG14-DEV','EXPENSE','6612',5759,'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__, 5764,'PCG14-DEV','EXPENSE','6615',5759,'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__, 5765,'PCG14-DEV','EXPENSE','6616',5759,'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__, 5766,'PCG14-DEV','EXPENSE','6617',5759,'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__, 5767,'PCG14-DEV','EXPENSE','6618',5759,'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__, 5768,'PCG14-DEV','EXPENSE','66181',5767,'des dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5769,'PCG14-DEV','EXPENSE','66188',5767,'des dettes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5770,'PCG14-DEV','EXPENSE','664',5758,'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__, 5771,'PCG14-DEV','EXPENSE','665',5758,'Escomptes accordés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5772,'PCG14-DEV','EXPENSE','666',5758,'Pertes de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5773,'PCG14-DEV','EXPENSE','667',5758,'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__, 5774,'PCG14-DEV','EXPENSE','668',5758,'Autres charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5775,'PCG14-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__, 5776,'PCG14-DEV','EXPENSE','671',5775,'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__, 5777,'PCG14-DEV','EXPENSE','6711',5776,'Pénalités sur marchés (et dédits payés sur achats et ventes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5778,'PCG14-DEV','EXPENSE','6712',5776,'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__, 5779,'PCG14-DEV','EXPENSE','6713',5776,'Dons, libéralités','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5780,'PCG14-DEV','EXPENSE','6714',5776,'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__, 5781,'PCG14-DEV','EXPENSE','6715',5776,'Subventions accordées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5782,'PCG14-DEV','EXPENSE','6717',5776,'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__, 5783,'PCG14-DEV','EXPENSE','6718',5776,'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__, 5784,'PCG14-DEV','EXPENSE','672',5775,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5785,'PCG14-DEV','EXPENSE','674',5775,'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__, 5786,'PCG14-DEV','EXPENSE','6741',5785,'Opérations liées à la constitution de fiducie - Transfert des éléments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5787,'PCG14-DEV','EXPENSE','6742',5785,'Opérations liées à la liquidation de la fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5788,'PCG14-DEV','EXPENSE','675',5775,'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__, 5789,'PCG14-DEV','EXPENSE','6751',5788,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5790,'PCG14-DEV','EXPENSE','6752',5788,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5791,'PCG14-DEV','EXPENSE','6756',5788,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5792,'PCG14-DEV','EXPENSE','6758',5788,'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__, 5793,'PCG14-DEV','EXPENSE','678',5775,'Autres charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5794,'PCG14-DEV','EXPENSE','6781',5793,'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__, 5795,'PCG14-DEV','EXPENSE','6782',5793,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5796,'PCG14-DEV','EXPENSE','6783',5793,'Malis provenant du rachat par l''entreprise d''actions et obligations émises par elle-même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5797,'PCG14-DEV','EXPENSE','6788',5793,'Charges exceptionnelles diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5798,'PCG14-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,'PCG14-DEV','EXPENSE','681',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5800,'PCG14-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,'PCG14-DEV','EXPENSE','68111',5800,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5802,'PCG14-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__, 5803,'PCG14-DEV','EXPENSE','6812',5799,'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__, 5804,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','EXPENSE','686',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5812,'PCG14-DEV','EXPENSE','6861',5811,'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__, 5813,'PCG14-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__, 5814,'PCG14-DEV','EXPENSE','6866',5811,'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__, 5815,'PCG14-DEV','EXPENSE','68662',5814,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5816,'PCG14-DEV','EXPENSE','68665',5814,'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__, 5817,'PCG14-DEV','EXPENSE','6868',5811,'Autres dotations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5818,'PCG14-DEV','EXPENSE','687',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5819,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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__, 5839,'PCG14-DEV','INCOME','7011',5838,'Produits finis (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5840,'PCG14-DEV','INCOME','7012',5838,'Produits finis (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5841,'PCG14-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,'PCG14-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,'PCG14-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__, 5844,'PCG14-DEV','INCOME','7041',5843,'Travaux de catégorie (ou activité) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5845,'PCG14-DEV','INCOME','7042',5843,'Travaux de catégorie (ou activité) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5846,'PCG14-DEV','INCOME','705',5837,'Etudes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5847,'PCG14-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,'PCG14-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__, 5849,'PCG14-DEV','INCOME','7071',5848,'Marchandises (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5850,'PCG14-DEV','INCOME','7072',5848,'Marchandises (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5851,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','709',5837,'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__, 5861,'PCG14-DEV','INCOME','7091',5860,'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,'PCG14-DEV','INCOME','7092',5860,'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,'PCG14-DEV','INCOME','7094',5860,'sur travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5864,'PCG14-DEV','INCOME','7095',5860,'sur études','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5865,'PCG14-DEV','INCOME','7096',5860,'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,'PCG14-DEV','INCOME','7097',5860,'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,'PCG14-DEV','INCOME','7098',5860,'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,'PCG14-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,'PCG14-DEV','INCOME','713',5868,'Variation des stocks (en-cours de production, produits)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5870,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','71341',5873,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5875,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','74',5973,'Subventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5884,'PCG14-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__, 5885,'PCG14-DEV','INCOME','751',5884,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5886,'PCG14-DEV','INCOME','7511',5885,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5887,'PCG14-DEV','INCOME','7516',5885,'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__, 5888,'PCG14-DEV','INCOME','7518',5885,'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__, 5889,'PCG14-DEV','INCOME','752',5884,'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__, 5890,'PCG14-DEV','INCOME','753',5884,'Jetons de présence et rémunérations d''administrateurs, gérants,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5891,'PCG14-DEV','INCOME','754',5884,'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__, 5892,'PCG14-DEV','INCOME','755',5884,'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__, 5893,'PCG14-DEV','INCOME','7551',5892,'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__, 5894,'PCG14-DEV','INCOME','7555',5892,'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5895,'PCG14-DEV','INCOME','758',5884,'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__, 5896,'PCG14-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__, 5897,'PCG14-DEV','INCOME','761',5896,'Produits de participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5898,'PCG14-DEV','INCOME','7611',5897,'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__, 5899,'PCG14-DEV','INCOME','7612',5897,'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__, 5900,'PCG14-DEV','INCOME','7616',5897,'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__, 5901,'PCG14-DEV','INCOME','7617',5897,'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__, 5902,'PCG14-DEV','INCOME','762',5896,'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__, 5903,'PCG14-DEV','INCOME','7621',5902,'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__, 5904,'PCG14-DEV','INCOME','7626',5902,'Revenus des prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5905,'PCG14-DEV','INCOME','7627',5902,'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__, 5906,'PCG14-DEV','INCOME','763',5896,'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__, 5907,'PCG14-DEV','INCOME','7631',5906,'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__, 5908,'PCG14-DEV','INCOME','7638',5906,'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__, 5909,'PCG14-DEV','INCOME','764',5896,'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__, 5910,'PCG14-DEV','INCOME','765',5896,'Escomptes obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5911,'PCG14-DEV','INCOME','766',5896,'Gains de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5912,'PCG14-DEV','INCOME','767',5896,'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__, 5913,'PCG14-DEV','INCOME','768',5896,'Autres produits financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5914,'PCG14-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__, 5915,'PCG14-DEV','INCOME','771',5914,'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__, 5916,'PCG14-DEV','INCOME','7711',5915,'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__, 5917,'PCG14-DEV','INCOME','7713',5915,'Libéralités reçues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5918,'PCG14-DEV','INCOME','7714',5915,'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__, 5919,'PCG14-DEV','INCOME','7715',5915,'Subventions d''équilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5920,'PCG14-DEV','INCOME','7717',5915,'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__, 5921,'PCG14-DEV','INCOME','7718',5915,'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__, 5922,'PCG14-DEV','INCOME','772',5914,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5923,'PCG14-DEV','INCOME','774',5914,'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__, 5924,'PCG14-DEV','INCOME','7741',5923,'Opérations liées à la constitution de fiducie - Transfert des éléments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5925,'PCG14-DEV','INCOME','7742',5923,'Opérations liées à la liquidation de la fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5926,'PCG14-DEV','INCOME','775',5914,'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__, 5927,'PCG14-DEV','INCOME','7751',5926,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5928,'PCG14-DEV','INCOME','7752',5926,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5929,'PCG14-DEV','INCOME','7756',5926,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5930,'PCG14-DEV','INCOME','7758',5926,'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__, 5931,'PCG14-DEV','INCOME','777',5914,'Quote-part des subventions d''investissement virée au résultat de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5932,'PCG14-DEV','INCOME','778',5914,'Autres produits exceptionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5933,'PCG14-DEV','INCOME','7781',5932,'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__, 5934,'PCG14-DEV','INCOME','7782',5932,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5935,'PCG14-DEV','INCOME','7783',5932,'Bonis provenant du rachat par l''entreprise d''actions et d''obligations émises par elle - même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5936,'PCG14-DEV','INCOME','7788',5932,'Produits exceptionnels divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5937,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','786',5937,'Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','78665',5951,'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__, 5954,'PCG14-DEV','INCOME','787',5937,'Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5955,'PCG14-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,'PCG14-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__, 5957,'PCG14-DEV','INCOME','78726',5955,'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__, 5958,'PCG14-DEV','INCOME','78727',5955,'Plus-values réinvesties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5959,'PCG14-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,'PCG14-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,'PCG14-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,'PCG14-DEV','INCOME','7876',5954,'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__, 5963,'PCG14-DEV','INCOME','79',5973,'Transferts de charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5964,'PCG14-DEV','INCOME','791',5963,'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__, 5965,'PCG14-DEV','INCOME','796',5963,'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__, 5966,'PCG14-DEV','INCOME','797',5963,'Transferts de charges 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__, 7201,'PCG18-ASSOC','CAPIT',		'1',    '0', 'Fonds propres, emprunts et dettes assimilésFonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7202,'PCG18-ASSOC','IMMO',		'2',    '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7203,'PCG18-ASSOC','STOCK',		'3',    '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7204,'PCG18-ASSOC','THIRDPARTY','4',    '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7205,'PCG18-ASSOC','FINAN',		'5',    '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7206,'PCG18-ASSOC','EXPENSE',	'6',    '0', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7207,'PCG18-ASSOC','INCOME',	'7',    '0', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7208,'PCG18-ASSOC','SPECIAL',	'8',    '0', 'Comptes spéciaux', 1);

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7000,'PCG18-ASSOC','CAPIT',   '10', '7201', '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__, 7001,'PCG18-ASSOC','CAPIT',  '102', '7000', '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__, 7002,'PCG18-ASSOC','CAPIT', '1021', '7001', '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__, 7003,'PCG18-ASSOC','CAPIT', '1022', '7001', '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__, 7004,'PCG18-ASSOC','CAPIT', '1023', '7001', 'Dotations non consomptibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7005,'PCG18-ASSOC','CAPIT','10231', '7004', '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__, 7006,'PCG18-ASSOC','CAPIT','10232', '7004', '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__, 7007,'PCG18-ASSOC','CAPIT', '1024', '7001', '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__, 7008,'PCG18-ASSOC','CAPIT',  '103', '7000', '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__, 7009,'PCG18-ASSOC','CAPIT', '1032', '7008', '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__, 7010,'PCG18-ASSOC','CAPIT', '1034', '7008', '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__, 7011,'PCG18-ASSOC','CAPIT',  '105', '7000', 'Ecarts de réévaluation', 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', '1051', '7011', '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__, 7013,'PCG18-ASSOC','CAPIT', '1052', '7011', '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__, 7014,'PCG18-ASSOC','CAPIT',  '106', '7000', 'Réserves', 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', '1068', '7014', '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__, 7016,'PCG18-ASSOC','CAPIT',  '108', '7000', 'Dotations consomptibles', 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', '1081', '7016', 'Dotations consomptibles', 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', '1089', '7016', '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__, 7019,'PCG18-ASSOC','CAPIT',   '15', '7201', 'Provisions', 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',  '152', '7019', '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__, 7021,'PCG18-ASSOC','CAPIT',   '16', '7201', '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__, 7022,'PCG18-ASSOC','CAPIT',  '163', '7021', 'Autres emprunts obligataires', 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', '1631', '7022', '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__, 7024,'PCG18-ASSOC','CAPIT',   '19', '7201', 'Fonds dédiés ou reportés', 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',  '191', '7024', '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__, 7026,'PCG18-ASSOC','CAPIT', '1911', '7025', 'Legs ou donations', 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', '1912', '7025', '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__, 7028,'PCG18-ASSOC','CAPIT',  '194', '7024', '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__, 7029,'PCG18-ASSOC','CAPIT',  '195', '7024', '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__, 7030,'PCG18-ASSOC','CAPIT',  '196', '7024', '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__, 7031,'PCG18-ASSOC', 'IMMO',   '20', '7202', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7032,'PCG18-ASSOC', 'IMMO',  '204', '7031', '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__, 7033,'PCG18-ASSOC', 'IMMO',   '24', '7202', '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__, 7034,'PCG18-ASSOC', 'IMMO',   '27', '7202', 'Autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7035,'PCG18-ASSOC', 'IMMO', '2742', '7034', 'Prêts aux partenaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7036,'PCG18-ASSOC', 'IMMO',   '28', '7202', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7037,'PCG18-ASSOC', 'IMMO',  '280', '7036', '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__, 7038,'PCG18-ASSOC', 'IMMO', '2804', '7037', '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__, 7039,'PCG18-ASSOC', 'IMMO',   '29', '7202', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7040,'PCG18-ASSOC', 'IMMO',  '294', '7039', 'Dépréciationsdes 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__, 7041,'PCG18-ASSOC','THIRDPARTY',	 '41', '7204', 'Clients, adhérents, 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__, 7042,'PCG18-ASSOC','THIRDPARTY',     '45', '7204', '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__, 7043,'PCG18-ASSOC','THIRDPARTY',    '455', '7042', 'Partenaires - comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7044,'PCG18-ASSOC','THIRDPARTY',     '46', '7204', '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__, 7045,'PCG18-ASSOC','THIRDPARTY',    '461', '7044', '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__, 7046,'PCG18-ASSOC','THIRDPARTY',    '466', '7044', '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__, 7047,'PCG18-ASSOC','THIRDPARTY',    '468', '7044', '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__, 7048,'PCG18-ASSOC','THIRDPARTY',   '4681', '7047', 'Frais des bénévoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7049,'PCG18-ASSOC','EXPENSE',        '62', '7206', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7050,'PCG18-ASSOC','EXPENSE',       '622', '7049', '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__, 7051,'PCG18-ASSOC','EXPENSE',      '6226', '7050', 'Honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7052,'PCG18-ASSOC','EXPENSE',     '62264', '7051', '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__, 7053,'PCG18-ASSOC','EXPENSE',        '65', '7206', '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__, 7054,'PCG18-ASSOC','EXPENSE',       '653', '7053', '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__, 7055,'PCG18-ASSOC','EXPENSE',      '6531', '7054', '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__, 7056,'PCG18-ASSOC','EXPENSE',       '657', '7053', 'Aides financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7057,'PCG18-ASSOC','EXPENSE',        '67', '7206', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7058,'PCG18-ASSOC','EXPENSE',       '673', '7057', '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__, 7059,'PCG18-ASSOC','EXPENSE',       '675', '7057', 'Valeurs comptables des éléments d’actifs cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7060,'PCG18-ASSOC','EXPENSE',      '6754', '7059', 'Immobilisations 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__, 7061,'PCG18-ASSOC','EXPENSE',        '68', '7206', '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__, 7062,'PCG18-ASSOC','EXPENSE',      '6816', '7061', '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__, 7063,'PCG18-ASSOC','EXPENSE',     '68164', '7062', '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__, 7064,'PCG18-ASSOC','EXPENSE',       '689', '7061', '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__, 7065,'PCG18-ASSOC','EXPENSE',      '6891', '7064', '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__, 7066,'PCG18-ASSOC','EXPENSE',      '6894', '7064', '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__, 7067,'PCG18-ASSOC','EXPENSE',      '6895', '7064', '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__, 7068,'PCG18-ASSOC','EXPENSE',      '6896', '7064', '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__, 7069,'PCG18-ASSOC','INCOME',         '70', '7207', '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__, 7070,'PCG18-ASSOC','INCOME',        '706', '7069', '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__, 7071,'PCG18-ASSOC','INCOME',       '7063', '7070', 'Parrainages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7072,'PCG18-ASSOC','INCOME',        '707', '7069', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7073,'PCG18-ASSOC','INCOME',       '7073', '7073', '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__, 7074,'PCG18-ASSOC','INCOME',         '73', '7207', 'Concours publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7075,'PCG18-ASSOC','INCOME',         '75', '7207', '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__, 7076,'PCG18-ASSOC','INCOME',        '753', '7075', '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__, 7077,'PCG18-ASSOC','INCOME',       '7531', '7076', 'Versements des fondateurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7078,'PCG18-ASSOC','INCOME',       '7532', '7076', '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__, 7079,'PCG18-ASSOC','INCOME',        '754', '7075', '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__, 7080,'PCG18-ASSOC','INCOME',       '7541', '7079', 'Dons manuels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7081,'PCG18-ASSOC','INCOME',      '75411', '7080', 'Dons manuels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7082,'PCG18-ASSOC','INCOME',      '75412', '7080', '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__, 7083,'PCG18-ASSOC','INCOME',       '7542', '7079', 'Mécénats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7084,'PCG18-ASSOC','INCOME',       '7543', '7079', '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__, 7085,'PCG18-ASSOC','INCOME',      '75431', '7084', 'Assurances-vie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7086,'PCG18-ASSOC','INCOME',      '75432', '7084', 'Legs ou donations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7087,'PCG18-ASSOC','INCOME',      '75433', '7084', '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__, 7088,'PCG18-ASSOC','INCOME',        '755', '7075', 'Contributions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7089,'PCG18-ASSOC','INCOME',       '7551', '7088', '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__, 7090,'PCG18-ASSOC','INCOME',       '7552', '7088', '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__, 7091,'PCG18-ASSOC','INCOME',        '756', '7075', 'Cotisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7092,'PCG18-ASSOC','INCOME',       '7561', '7091', 'Cotisations sans contrepartie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7093,'PCG18-ASSOC','INCOME',       '7562', '7091', 'Cotisations avec contrepartie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7094,'PCG18-ASSOC','INCOME',        '757', '7075', '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__, 7095,'PCG18-ASSOC','INCOME',         '77', '7207', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7096,'PCG18-ASSOC','INCOME',        '775', '7095', 'Produits des cessions d’éléments d’actifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7097,'PCG18-ASSOC','INCOME',       '7754', '7096', '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__, 7098,'PCG18-ASSOC','INCOME',         '78', '7207', '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__, 7099,'PCG18-ASSOC','INCOME',        '781', '7098', 'Reprises sur amortissements des immobilisations 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__, 7100,'PCG18-ASSOC','INCOME',       '7816', '7099', '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__, 7101,'PCG18-ASSOC','INCOME',      '78164', '7100', '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__, 7102,'PCG18-ASSOC','INCOME',        '789', '7098', '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__, 7103,'PCG18-ASSOC','INCOME',       '7891', '7102', 'Utilisations de fonds reportés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7104,'PCG18-ASSOC','INCOME',       '7894', '7102', 'Utilisations 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__, 7105,'PCG18-ASSOC','INCOME',       '7895', '7102', 'Utilisations 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__, 7106,'PCG18-ASSOC','INCOME',       '7896', '7102', 'Utilisations 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__, 7107,'PCG18-ASSOC','INCOME',         '86', '7208', 'Emplois 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__, 7108,'PCG18-ASSOC','INCOME',        '860', '7107', 'Secours en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7109,'PCG18-ASSOC','INCOME',        '861', '7107', 'Mises 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__, 7110,'PCG18-ASSOC','INCOME',        '862', '7107', 'Prestations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7111,'PCG18-ASSOC','INCOME',        '864', '7107', 'Personnel bénévole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7112,'PCG18-ASSOC','INCOME',         '87', '7208', '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__, 7113,'PCG18-ASSOC','INCOME',        '870', '7112', 'Dons en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7114,'PCG18-ASSOC','INCOME',        '871', '7112', 'Prestations en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7115,'PCG18-ASSOC','INCOME',        '875', '7112', '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);
