INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10000, 'PCG21-DEV', 'CAPIT', '1', '10000', 'COMPTES DE CAPITAUX', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10001, 'PCG21-DEV', 'CAPIT', '10', '10000', 'Capital et réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10002, 'PCG21-DEV', 'CAPIT', '101', '10001', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10003, 'PCG21-DEV', 'CAPIT', '1011', '10002', '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__, 10004, 'PCG21-DEV', 'CAPIT', '1012', '10002', '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__, 10005, 'PCG21-DEV', 'CAPIT', '1013', '10002', '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__, 10006, 'PCG21-DEV', 'CAPIT', '10131', '10005', 'Capital non amorti', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10007, 'PCG21-DEV', 'CAPIT', '10132', '10005', 'Capital amorti', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10008, 'PCG21-DEV', 'CAPIT', '1018', '10002', '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__, 10009, 'PCG21-DEV', 'CAPIT', '104', '10001', '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__, 10010, 'PCG21-DEV', 'CAPIT', '1041', '10009', 'Primes d'émission', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10011, 'PCG21-DEV', 'CAPIT', '1042', '10009', 'Primes de fusion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10012, 'PCG21-DEV', 'CAPIT', '1043', '10009', 'Primes d'apport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10013, 'PCG21-DEV', 'CAPIT', '1044', '10009', '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__, 10014, 'PCG21-DEV', 'CAPIT', '1045', '10009', '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__, 10015, 'PCG21-DEV', 'CAPIT', '105', '10001', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10016, 'PCG21-DEV', 'CAPIT', '1051', '10015', '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__, 10017, 'PCG21-DEV', 'CAPIT', '1052', '10015', '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__, 10018, 'PCG21-DEV', 'CAPIT', '1053', '10015', 'Réserve de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10019, 'PCG21-DEV', 'CAPIT', '1055', '10015', '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__, 10020, 'PCG21-DEV', 'CAPIT', '1057', '10015', '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__, 10021, 'PCG21-DEV', 'CAPIT', '1058', '10015', 'Autres écarts de réévaluation à l'étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10022, 'PCG21-DEV', 'CAPIT', '106', '10001', 'Réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10023, 'PCG21-DEV', 'CAPIT', '1061', '10022', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10024, 'PCG21-DEV', 'CAPIT', '10611', '10023', '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__, 10025, 'PCG21-DEV', 'CAPIT', '10612', '10023', '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__, 10026, 'PCG21-DEV', 'CAPIT', '1062', '10022', 'Réserves indisponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10027, 'PCG21-DEV', 'CAPIT', '1063', '10022', '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__, 10028, 'PCG21-DEV', 'CAPIT', '1064', '10022', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10029, 'PCG21-DEV', 'CAPIT', '10641', '10028', '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__, 10030, 'PCG21-DEV', 'CAPIT', '10643', '10028', '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__, 10031, 'PCG21-DEV', 'CAPIT', '10648', '10028', 'Autres réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10032, 'PCG21-DEV', 'CAPIT', '1068', '10022', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10033, 'PCG21-DEV', 'CAPIT', '10681', '10032', '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__, 10034, 'PCG21-DEV', 'CAPIT', '10688', '10032', 'Réserves diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10035, 'PCG21-DEV', 'CAPIT', '107', '10001', 'Ecart d'équivalence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10036, 'PCG21-DEV', 'CAPIT', '108', '10001', '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__, 10037, 'PCG21-DEV', 'CAPIT', '109', '10001', '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__, 10038, 'PCG21-DEV', 'CAPIT', '11', '10000', '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__, 10039, 'PCG21-DEV', 'CAPIT', '110', '10038', '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__, 10040, 'PCG21-DEV', 'CAPIT', '119', '10038', '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__, 10041, 'PCG21-DEV', 'CAPIT', '12', '10000', '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__, 10042, 'PCG21-DEV', 'CAPIT', '120', '10041', '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__, 10043, 'PCG21-DEV', 'CAPIT', '129', '10041', '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__, 10044, 'PCG21-DEV', 'CAPIT', '13', '10000', 'Subventions d'investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10045, 'PCG21-DEV', 'CAPIT', '131', '10044', 'Subventions d'équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10046, 'PCG21-DEV', 'CAPIT', '1311', '10045', 'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10047, 'PCG21-DEV', 'CAPIT', '1312', '10045', 'Régions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10048, 'PCG21-DEV', 'CAPIT', '1313', '10045', 'Départements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10049, 'PCG21-DEV', 'CAPIT', '1314', '10045', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10050, 'PCG21-DEV', 'CAPIT', '1315', '10045', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10051, 'PCG21-DEV', 'CAPIT', '1316', '10045', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10052, 'PCG21-DEV', 'CAPIT', '1317', '10045', '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__, 10053, 'PCG21-DEV', 'CAPIT', '1318', '10045', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10054, 'PCG21-DEV', 'CAPIT', '138', '10044', '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__, 10055, 'PCG21-DEV', 'CAPIT', '139', '10044', '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__, 10056, 'PCG21-DEV', 'CAPIT', '1391', '10055', 'Subventions d'équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10057, 'PCG21-DEV', 'CAPIT', '13911', '10056', 'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10058, 'PCG21-DEV', 'CAPIT', '13912', '10056', 'Régions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10059, 'PCG21-DEV', 'CAPIT', '13913', '10056', 'Départements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10060, 'PCG21-DEV', 'CAPIT', '13914', '10056', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10061, 'PCG21-DEV', 'CAPIT', '13915', '10056', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10062, 'PCG21-DEV', 'CAPIT', '13916', '10056', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10063, 'PCG21-DEV', 'CAPIT', '13917', '10056', '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__, 10064, 'PCG21-DEV', 'CAPIT', '13918', '10056', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10065, 'PCG21-DEV', 'CAPIT', '1398', '10055', '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__, 10066, 'PCG21-DEV', 'CAPIT', '14', '10000', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10067, 'PCG21-DEV', 'CAPIT', '142', '10066', '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__, 10068, 'PCG21-DEV', 'CAPIT', '1423', '10067', '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__, 10069, 'PCG21-DEV', 'CAPIT', '1424', '10067', '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__, 10070, 'PCG21-DEV', 'CAPIT', '143', '10066', '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__, 10071, 'PCG21-DEV', 'CAPIT', '1431', '10070', 'Hausse des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10072, 'PCG21-DEV', 'CAPIT', '1432', '10070', 'Fluctuation des cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10073, 'PCG21-DEV', 'CAPIT', '144', '10066', '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__, 10074, 'PCG21-DEV', 'CAPIT', '145', '10066', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10075, 'PCG21-DEV', 'CAPIT', '146', '10066', '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__, 10076, 'PCG21-DEV', 'CAPIT', '147', '10066', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10077, 'PCG21-DEV', 'CAPIT', '148', '10066', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10078, 'PCG21-DEV', 'CAPIT', '15', '10000', '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__, 10079, 'PCG21-DEV', 'CAPIT', '151', '10078', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10080, 'PCG21-DEV', 'CAPIT', '1511', '10079', 'Provisions pour litiges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10081, 'PCG21-DEV', 'CAPIT', '1512', '10079', '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__, 10082, 'PCG21-DEV', 'CAPIT', '1513', '10079', '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__, 10083, 'PCG21-DEV', 'CAPIT', '1514', '10079', '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__, 10084, 'PCG21-DEV', 'CAPIT', '1515', '10079', '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__, 10085, 'PCG21-DEV', 'CAPIT', '1516', '10079', '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__, 10086, 'PCG21-DEV', 'CAPIT', '1518', '10079', '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__, 10087, 'PCG21-DEV', 'CAPIT', '153', '10078', '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__, 10088, 'PCG21-DEV', 'CAPIT', '154', '10078', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10089, 'PCG21-DEV', 'CAPIT', '155', '10078', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10090, 'PCG21-DEV', 'CAPIT', '156', '10078', '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__, 10091, 'PCG21-DEV', 'CAPIT', '157', '10078', '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__, 10092, 'PCG21-DEV', 'CAPIT', '1572', '10091', '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__, 10093, 'PCG21-DEV', 'CAPIT', '158', '10078', '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__, 10094, 'PCG21-DEV', 'CAPIT', '1581', '10093', '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__, 10095, 'PCG21-DEV', 'CAPIT', '16', '10000', '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__, 10096, 'PCG21-DEV', 'CAPIT', '161', '10095', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10097, 'PCG21-DEV', 'CAPIT', '163', '10095', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10098, 'PCG21-DEV', 'CAPIT', '164', '10095', '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__, 10099, 'PCG21-DEV', 'CAPIT', '165', '10095', '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__, 10100, 'PCG21-DEV', 'CAPIT', '1651', '10099', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10101, 'PCG21-DEV', 'CAPIT', '1655', '10099', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10102, 'PCG21-DEV', 'CAPIT', '166', '10095', '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__, 10103, 'PCG21-DEV', 'CAPIT', '1661', '10102', 'Comptes bloqués', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10104, 'PCG21-DEV', 'CAPIT', '1662', '10102', 'Fonds de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10105, 'PCG21-DEV', 'CAPIT', '167', '10095', '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__, 10106, 'PCG21-DEV', 'CAPIT', '1671', '10105', '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__, 10107, 'PCG21-DEV', 'CAPIT', '1674', '10105', '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__, 10108, 'PCG21-DEV', 'CAPIT', '1675', '10105', 'Emprunts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10109, 'PCG21-DEV', 'CAPIT', '168', '10095', '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__, 10110, 'PCG21-DEV', 'CAPIT', '1681', '10109', 'Autres emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10111, 'PCG21-DEV', 'CAPIT', '1685', '10109', 'Rentes viagères capitalisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10112, 'PCG21-DEV', 'CAPIT', '1687', '10109', 'Autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10113, 'PCG21-DEV', 'CAPIT', '1688', '10109', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10114, 'PCG21-DEV', 'CAPIT', '16881', '10113', '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__, 10115, 'PCG21-DEV', 'CAPIT', '16883', '10113', '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__, 10116, 'PCG21-DEV', 'CAPIT', '16884', '10113', '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__, 10117, 'PCG21-DEV', 'CAPIT', '16885', '10113', '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__, 10118, 'PCG21-DEV', 'CAPIT', '16886', '10113', '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__, 10119, 'PCG21-DEV', 'CAPIT', '16887', '10113', '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__, 10120, 'PCG21-DEV', 'CAPIT', '16888', '10113', '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__, 10121, 'PCG21-DEV', 'CAPIT', '169', '10095', '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__, 10122, 'PCG21-DEV', 'CAPIT', '17', '10000', '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__, 10123, 'PCG21-DEV', 'CAPIT', '171', '10122', '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__, 10124, 'PCG21-DEV', 'CAPIT', '174', '10122', '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__, 10125, 'PCG21-DEV', 'CAPIT', '178', '10122', '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__, 10126, 'PCG21-DEV', 'CAPIT', '1781', '10125', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10127, 'PCG21-DEV', 'CAPIT', '1788', '10125', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10128, 'PCG21-DEV', 'CAPIT', '18', '10000', '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__, 10129, 'PCG21-DEV', 'CAPIT', '181', '10128', '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__, 10130, 'PCG21-DEV', 'CAPIT', '186', '10128', '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__, 10131, 'PCG21-DEV', 'CAPIT', '187', '10128', '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__, 10132, 'PCG21-DEV', 'CAPIT', '188', '10128', '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__, 10133, 'PCG21-DEV', 'IMMO', '2', '10000', 'COMPTES D'IMMOBILISATIONS', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10134, 'PCG21-DEV', 'IMMO', '20', '10133', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10135, 'PCG21-DEV', 'IMMO', '201', '10134', 'Frais d'établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10136, 'PCG21-DEV', 'IMMO', '2011', '10135', 'Frais de constitution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10137, 'PCG21-DEV', 'IMMO', '2012', '10135', '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__, 10138, 'PCG21-DEV', 'IMMO', '20121', '10137', 'Frais de prospection', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10139, 'PCG21-DEV', 'IMMO', '20122', '10137', 'Frais de publicité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10140, 'PCG21-DEV', 'IMMO', '2013', '10135', '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__, 10141, 'PCG21-DEV', 'IMMO', '203', '10134', '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__, 10142, 'PCG21-DEV', 'IMMO', '205', '10134', '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__, 10143, 'PCG21-DEV', 'IMMO', '206', '10134', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10144, 'PCG21-DEV', 'IMMO', '207', '10134', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10145, 'PCG21-DEV', 'IMMO', '208', '10134', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10146, 'PCG21-DEV', 'IMMO', '21', '10133', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10147, 'PCG21-DEV', 'IMMO', '211', '10146', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10148, 'PCG21-DEV', 'IMMO', '2111', '10147', 'Terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10149, 'PCG21-DEV', 'IMMO', '2112', '10147', 'Terrains aménagés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10150, 'PCG21-DEV', 'IMMO', '2113', '10147', '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__, 10151, 'PCG21-DEV', 'IMMO', '2114', '10147', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10152, 'PCG21-DEV', 'IMMO', '21141', '10151', 'Carrières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10153, 'PCG21-DEV', 'IMMO', '2115', '10147', 'Terrains bâtis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10154, 'PCG21-DEV', 'IMMO', '21151', '10153', 'Ensembles immobiliers industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10155, 'PCG21-DEV', 'IMMO', '21155', '10153', 'Ensembles immobiliers administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10156, 'PCG21-DEV', 'IMMO', '21158', '10153', 'Autres ensembles immobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10157, 'PCG21-DEV', 'IMMO', '211581.', '10156', 'Affectés aux opérations professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10158, 'PCG21-DEV', 'IMMO', '211588.', '10156', 'Affectés aux opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10159, 'PCG21-DEV', 'IMMO', '2116', '10147', 'Compte d'ordre sur immobilisations (art 6 du décret n° 78-737 du 11 juillet 1978)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10160, 'PCG21-DEV', 'IMMO', '212', '10146', '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__, 10161, 'PCG21-DEV', 'IMMO', '213', '10146', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10162, 'PCG21-DEV', 'IMMO', '2131', '10161', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10163, 'PCG21-DEV', 'IMMO', '21311', '10162', 'Ensembles immobiliers industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10164, 'PCG21-DEV', 'IMMO', '21315', '10162', 'Ensembles immobiliers administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10165, 'PCG21-DEV', 'IMMO', '21318', '10162', 'Autres ensembles immobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10166, 'PCG21-DEV', 'IMMO', '213181', '10165', 'Affectés aux opérations professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10167, 'PCG21-DEV', 'IMMO', '213188', '10165', 'Affectés aux opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10168, 'PCG21-DEV', 'IMMO', '2135', '10161', '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__, 10169, 'PCG21-DEV', 'IMMO', '2138', '10161', 'Ouvrages d'infrastructure', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10170, 'PCG21-DEV', 'IMMO', '21381', '10169', 'Voies de terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10171, 'PCG21-DEV', 'IMMO', '21382', '10169', 'Voies de fer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10172, 'PCG21-DEV', 'IMMO', '21383', '10169', 'Voies d'eau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10173, 'PCG21-DEV', 'IMMO', '21384', '10169', 'Barrages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10174, 'PCG21-DEV', 'IMMO', '21385', '10169', 'Pistes d'aérodromes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10175, 'PCG21-DEV', 'IMMO', '214', '10146', '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__, 10176, 'PCG21-DEV', 'IMMO', '215', '10146', '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__, 10177, 'PCG21-DEV', 'IMMO', '2151', '10176', 'Installations complexes spécialisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10178, 'PCG21-DEV', 'IMMO', '21511', '10177', 'sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10179, 'PCG21-DEV', 'IMMO', '21514', '10177', '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__, 10180, 'PCG21-DEV', 'IMMO', '2153', '10176', '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__, 10181, 'PCG21-DEV', 'IMMO', '21531', '10180', 'sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10182, 'PCG21-DEV', 'IMMO', '21534', '10180', '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__, 10183, 'PCG21-DEV', 'IMMO', '2154', '10176', 'Matériels industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10184, 'PCG21-DEV', 'IMMO', '2155', '10176', 'Outillage industriel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10185, 'PCG21-DEV', 'IMMO', '2157', '10176', 'Agencements et aménagements des 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__, 10186, 'PCG21-DEV', 'IMMO', '218', '10146', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10187, 'PCG21-DEV', 'IMMO', '2181', '10186', '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__, 10188, 'PCG21-DEV', 'IMMO', '2182', '10186', 'Matériel de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10189, 'PCG21-DEV', 'IMMO', '2183', '10186', '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__, 10190, 'PCG21-DEV', 'IMMO', '2184', '10186', 'Mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10191, 'PCG21-DEV', 'IMMO', '2185', '10186', 'Cheptel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10192, 'PCG21-DEV', 'IMMO', '2186', '10186', 'Emballages récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10193, 'PCG21-DEV', 'IMMO', '22', '10133', '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__, 10194, 'PCG21-DEV', 'IMMO', '23', '10133', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10195, 'PCG21-DEV', 'IMMO', '231', '10194', '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__, 10196, 'PCG21-DEV', 'IMMO', '2312', '10195', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10197, 'PCG21-DEV', 'IMMO', '2313', '10195', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10198, 'PCG21-DEV', 'IMMO', '2315', '10195', '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__, 10199, 'PCG21-DEV', 'IMMO', '2318', '10195', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10200, 'PCG21-DEV', 'IMMO', '232', '10194', '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__, 10201, 'PCG21-DEV', 'IMMO', '237', '10194', '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__, 10202, 'PCG21-DEV', 'IMMO', '238', '10194', '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__, 10203, 'PCG21-DEV', 'IMMO', '2382', '10202', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10204, 'PCG21-DEV', 'IMMO', '2383', '10202', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10205, 'PCG21-DEV', 'IMMO', '2385', '10202', '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__, 10206, 'PCG21-DEV', 'IMMO', '2388', '10202', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10207, 'PCG21-DEV', 'IMMO', '25', '10133', '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__, 10208, 'PCG21-DEV', 'IMMO', '26', '10133', '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__, 10209, 'PCG21-DEV', 'IMMO', '261', '10208', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10210, 'PCG21-DEV', 'IMMO', '2611', '10209', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10211, 'PCG21-DEV', 'IMMO', '2618', '10209', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10212, 'PCG21-DEV', 'IMMO', '266', '10208', '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__, 10213, 'PCG21-DEV', 'IMMO', '267', '10208', '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__, 10214, 'PCG21-DEV', 'IMMO', '2671', '10213', '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__, 10215, 'PCG21-DEV', 'IMMO', '2674', '10213', '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__, 10216, 'PCG21-DEV', 'IMMO', '2675', '10213', '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__, 10217, 'PCG21-DEV', 'IMMO', '2676', '10213', 'Avances consolidables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10218, 'PCG21-DEV', 'IMMO', '2677', '10213', '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__, 10219, 'PCG21-DEV', 'IMMO', '2678', '10213', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10220, 'PCG21-DEV', 'IMMO', '268', '10208', '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__, 10221, 'PCG21-DEV', 'IMMO', '2681', '10220', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10222, 'PCG21-DEV', 'IMMO', '2688', '10220', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10223, 'PCG21-DEV', 'IMMO', '269', '10208', '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__, 10224, 'PCG21-DEV', 'IMMO', '27', '10133', 'Autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10225, 'PCG21-DEV', 'IMMO', '271', '10224', '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__, 10226, 'PCG21-DEV', 'IMMO', '2711', '10225', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10227, 'PCG21-DEV', 'IMMO', '2718', '10225', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10228, 'PCG21-DEV', 'IMMO', '272', '10224', '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__, 10229, 'PCG21-DEV', 'IMMO', '2721', '10228', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10230, 'PCG21-DEV', 'IMMO', '2722', '10228', 'Bons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10231, 'PCG21-DEV', 'IMMO', '273', '10224', '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__, 10232, 'PCG21-DEV', 'IMMO', '274', '10224', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10233, 'PCG21-DEV', 'IMMO', '2741', '10232', 'Prêts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10234, 'PCG21-DEV', 'IMMO', '2742', '10232', 'Prêts aux associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10235, 'PCG21-DEV', 'IMMO', '2743', '10232', 'Prêts au personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10236, 'PCG21-DEV', 'IMMO', '2748', '10232', 'Autres prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10237, 'PCG21-DEV', 'IMMO', '275', '10224', '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__, 10238, 'PCG21-DEV', 'IMMO', '2751', '10237', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10239, 'PCG21-DEV', 'IMMO', '2755', '10237', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10240, 'PCG21-DEV', 'IMMO', '276', '10224', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10241, 'PCG21-DEV', 'IMMO', '2761', '10240', 'Créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10242, 'PCG21-DEV', 'IMMO', '2768', '10240', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10243, 'PCG21-DEV', 'IMMO', '27682', '10242', '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__, 10244, 'PCG21-DEV', 'IMMO', '27684', '10242', 'sur prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10245, 'PCG21-DEV', 'IMMO', '27685', '10242', '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__, 10246, 'PCG21-DEV', 'IMMO', '27688', '10242', 'sur créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10247, 'PCG21-DEV', 'IMMO', '277', '10224', '(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__, 10248, 'PCG21-DEV', 'IMMO', '2771', '10247', '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__, 10249, 'PCG21-DEV', 'IMMO', '2772', '10247', '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__, 10250, 'PCG21-DEV', 'IMMO', '279', '10224', '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__, 10251, 'PCG21-DEV', 'IMMO', '28', '10133', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10252, 'PCG21-DEV', 'IMMO', '280', '10251', '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__, 10253, 'PCG21-DEV', 'IMMO', '2801', '10252', 'Frais d'établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10254, 'PCG21-DEV', 'IMMO', '2803', '10252', '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__, 10255, 'PCG21-DEV', 'IMMO', '2805', '10252', '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__, 10256, 'PCG21-DEV', 'IMMO', '2807', '10252', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10257, 'PCG21-DEV', 'IMMO', '2808', '10252', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10258, 'PCG21-DEV', 'IMMO', '281', '10251', '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__, 10259, 'PCG21-DEV', 'IMMO', '2811', '10258', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10260, 'PCG21-DEV', 'IMMO', '2812', '10258', 'Agencements, aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10261, 'PCG21-DEV', 'IMMO', '2813', '10258', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10262, 'PCG21-DEV', 'IMMO', '2814', '10258', '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__, 10263, 'PCG21-DEV', 'IMMO', '2815', '10258', 'Installations, 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__, 10264, 'PCG21-DEV', 'IMMO', '2818', '10258', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10265, 'PCG21-DEV', 'IMMO', '282', '10251', '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__, 10266, 'PCG21-DEV', 'IMMO', '29', '10133', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10267, 'PCG21-DEV', 'IMMO', '290', '10266', '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__, 10268, 'PCG21-DEV', 'IMMO', '2905', '10267', '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__, 10269, 'PCG21-DEV', 'IMMO', '2906', '10267', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10270, 'PCG21-DEV', 'IMMO', '2907', '10267', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10271, 'PCG21-DEV', 'IMMO', '2908', '10267', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10272, 'PCG21-DEV', 'IMMO', '291', '10266', '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__, 10273, 'PCG21-DEV', 'IMMO', '2911', '10272', '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__, 10274, 'PCG21-DEV', 'IMMO', '292', '10266', '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__, 10275, 'PCG21-DEV', 'IMMO', '293', '10266', '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__, 10276, 'PCG21-DEV', 'IMMO', '2931', '10275', '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__, 10277, 'PCG21-DEV', 'IMMO', '2932', '10275', '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__, 10278, 'PCG21-DEV', 'IMMO', '296', '10266', '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__, 10279, 'PCG21-DEV', 'IMMO', '2961', '10278', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10280, 'PCG21-DEV', 'IMMO', '2966', '10278', '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__, 10281, 'PCG21-DEV', 'IMMO', '2967', '10278', '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__, 10282, 'PCG21-DEV', 'IMMO', '2968', '10278', '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__, 10283, 'PCG21-DEV', 'IMMO', '297', '10266', '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__, 10284, 'PCG21-DEV', 'IMMO', '2971', '10283', '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__, 10285, 'PCG21-DEV', 'IMMO', '2972', '10283', '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__, 10286, 'PCG21-DEV', 'IMMO', '2973', '10283', '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__, 10287, 'PCG21-DEV', 'IMMO', '2974', '10283', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10288, 'PCG21-DEV', 'IMMO', '2975', '10283', '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__, 10289, 'PCG21-DEV', 'IMMO', '2976', '10283', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10290, 'PCG21-DEV', 'STOCK', '3', '10000', '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__, 10291, 'PCG21-DEV', 'STOCK', '31', '10290', '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__, 10292, 'PCG21-DEV', 'STOCK', '311', '10291', '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__, 10293, 'PCG21-DEV', 'STOCK', '312', '10291', '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__, 10294, 'PCG21-DEV', 'STOCK', '317', '10291', '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__, 10295, 'PCG21-DEV', 'STOCK', '32', '10290', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10296, 'PCG21-DEV', 'STOCK', '321', '10295', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10297, 'PCG21-DEV', 'STOCK', '3211', '10296', '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__, 10298, 'PCG21-DEV', 'STOCK', '3212', '10296', '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__, 10299, 'PCG21-DEV', 'STOCK', '322', '10295', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10300, 'PCG21-DEV', 'STOCK', '3221', '10299', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10301, 'PCG21-DEV', 'STOCK', '3222', '10299', 'Produits d'entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10302, 'PCG21-DEV', 'STOCK', '3223', '10299', '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__, 10303, 'PCG21-DEV', 'STOCK', '3224', '10299', 'Fournitures de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10304, 'PCG21-DEV', 'STOCK', '3225', '10299', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10305, 'PCG21-DEV', 'STOCK', '326', '10295', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10306, 'PCG21-DEV', 'STOCK', '3261', '10305', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10307, 'PCG21-DEV', 'STOCK', '3265', '10305', '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__, 10308, 'PCG21-DEV', 'STOCK', '3267', '10305', '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__, 10309, 'PCG21-DEV', 'STOCK', '33', '10290', '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__, 10310, 'PCG21-DEV', 'STOCK', '331', '10309', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10311, 'PCG21-DEV', 'STOCK', '3311', '10310', 'Produits en cours A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10312, 'PCG21-DEV', 'STOCK', '3312', '10310', 'Produits en cours B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10313, 'PCG21-DEV', 'STOCK', '335', '10309', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10314, 'PCG21-DEV', 'STOCK', '3351', '10313', 'Travaux en cours A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10315, 'PCG21-DEV', 'STOCK', '3352', '10313', 'Travaux en cours B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10316, 'PCG21-DEV', 'STOCK', '34', '10290', '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__, 10317, 'PCG21-DEV', 'STOCK', '341', '10316', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10318, 'PCG21-DEV', 'STOCK', '3411', '10317', 'Etudes en cours A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10319, 'PCG21-DEV', 'STOCK', '3412', '10317', 'Etudes en cours B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10320, 'PCG21-DEV', 'STOCK', '345', '10316', '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__, 10321, 'PCG21-DEV', 'STOCK', '3451', '10320', 'Prestations de services A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10322, 'PCG21-DEV', 'STOCK', '3452', '10320', 'Prestations de services B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10323, 'PCG21-DEV', 'STOCK', '35', '10290', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10324, 'PCG21-DEV', 'STOCK', '351', '10323', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10325, 'PCG21-DEV', 'STOCK', '3511', '10324', '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__, 10326, 'PCG21-DEV', 'STOCK', '3512', '10324', '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__, 10327, 'PCG21-DEV', 'STOCK', '355', '10323', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10328, 'PCG21-DEV', 'STOCK', '3551', '10327', '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__, 10329, 'PCG21-DEV', 'STOCK', '3552', '10327', '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__, 10330, 'PCG21-DEV', 'STOCK', '358', '10323', '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__, 10331, 'PCG21-DEV', 'STOCK', '3581', '10330', 'Déchets', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10332, 'PCG21-DEV', 'STOCK', '3585', '10330', 'Rebuts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10333, 'PCG21-DEV', 'STOCK', '3586', '10330', 'Matières de récupération', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10334, 'PCG21-DEV', 'STOCK', '36', '10290', '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__, 10335, 'PCG21-DEV', 'STOCK', '37', '10290', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10336, 'PCG21-DEV', 'STOCK', '371', '10335', '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__, 10337, 'PCG21-DEV', 'STOCK', '372', '10335', '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__, 10338, 'PCG21-DEV', 'STOCK', '38', '10290', '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__, 10339, 'PCG21-DEV', 'STOCK', '39', '10290', '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__, 10340, 'PCG21-DEV', 'STOCK', '391', '10339', 'Provisions pour dépréciation des matières premières et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10341, 'PCG21-DEV', 'STOCK', '3911', '10340', '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__, 10342, 'PCG21-DEV', 'STOCK', '3912', '10340', '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__, 10343, 'PCG21-DEV', 'STOCK', '3917', '10340', '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__, 10344, 'PCG21-DEV', 'STOCK', '392', '10339', '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__, 10345, 'PCG21-DEV', 'STOCK', '3921', '10344', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10346, 'PCG21-DEV', 'STOCK', '3922', '10344', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10347, 'PCG21-DEV', 'STOCK', '3926', '10344', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10348, 'PCG21-DEV', 'STOCK', '393', '10339', '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__, 10349, 'PCG21-DEV', 'STOCK', '3931', '10348', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10350, 'PCG21-DEV', 'STOCK', '3935', '10348', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10351, 'PCG21-DEV', 'STOCK', '394', '10339', '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__, 10352, 'PCG21-DEV', 'STOCK', '3941', '10351', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10353, 'PCG21-DEV', 'STOCK', '3945', '10351', '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__, 10354, 'PCG21-DEV', 'STOCK', '395', '10339', '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__, 10355, 'PCG21-DEV', 'STOCK', '3951', '10354', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10356, 'PCG21-DEV', 'STOCK', '3955', '10354', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10357, 'PCG21-DEV', 'STOCK', '397', '10339', '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__, 10358, 'PCG21-DEV', 'STOCK', '3971', '10357', '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__, 10359, 'PCG21-DEV', 'STOCK', '3972', '10357', '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__, 10360, 'PCG21-DEV', 'THIRDPARTY', '4', '10000', 'COMPTES DE TIERS', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10361, 'PCG21-DEV', 'THIRDPARTY', '40', '10360', '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__, 10362, 'PCG21-DEV', 'THIRDPARTY', '400', '10361', '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__, 10363, 'PCG21-DEV', 'THIRDPARTY', '401', '10361', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10364, 'PCG21-DEV', 'THIRDPARTY', '4011', '10363', '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__, 10365, 'PCG21-DEV', 'THIRDPARTY', '4017', '10363', '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__, 10366, 'PCG21-DEV', 'THIRDPARTY', '403', '10361', '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__, 10367, 'PCG21-DEV', 'THIRDPARTY', '404', '10361', 'Fournisseurs d'immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10368, 'PCG21-DEV', 'THIRDPARTY', '4041', '10367', '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__, 10369, 'PCG21-DEV', 'THIRDPARTY', '4047', '10367', '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__, 10370, 'PCG21-DEV', 'THIRDPARTY', '405', '10361', '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__, 10371, 'PCG21-DEV', 'THIRDPARTY', '408', '10361', '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__, 10372, 'PCG21-DEV', 'THIRDPARTY', '4081', '10371', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10373, 'PCG21-DEV', 'THIRDPARTY', '4084', '10371', 'Fournisseurs d'immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10374, 'PCG21-DEV', 'THIRDPARTY', '4088', '10371', 'Fournisseurs - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10375, 'PCG21-DEV', 'THIRDPARTY', '409', '10361', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10376, 'PCG21-DEV', 'THIRDPARTY', '4091', '10375', '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__, 10377, 'PCG21-DEV', 'THIRDPARTY', '4096', '10375', '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__, 10378, 'PCG21-DEV', 'THIRDPARTY', '4097', '10375', 'Fournisseurs - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10379, 'PCG21-DEV', 'THIRDPARTY', '40971', '10378', 'Fournisseurs d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10380, 'PCG21-DEV', 'THIRDPARTY', '40974', '10378', 'Fournisseurs d'immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10381, 'PCG21-DEV', 'THIRDPARTY', '4098', '10375', '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__, 10382, 'PCG21-DEV', 'THIRDPARTY', '41', '10360', '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__, 10383, 'PCG21-DEV', 'THIRDPARTY', '410', '10382', '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__, 10384, 'PCG21-DEV', 'THIRDPARTY', '411', '10382', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10385, 'PCG21-DEV', 'THIRDPARTY', '4111', '10384', '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__, 10386, 'PCG21-DEV', 'THIRDPARTY', '4117', '10384', '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__, 10387, 'PCG21-DEV', 'THIRDPARTY', '413', '10382', '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__, 10388, 'PCG21-DEV', 'THIRDPARTY', '416', '10382', '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__, 10389, 'PCG21-DEV', 'THIRDPARTY', '418', '10382', '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__, 10390, 'PCG21-DEV', 'THIRDPARTY', '4181', '10389', '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__, 10391, 'PCG21-DEV', 'THIRDPARTY', '4188', '10389', 'Clients - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10392, 'PCG21-DEV', 'THIRDPARTY', '419', '10382', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10393, 'PCG21-DEV', 'THIRDPARTY', '4191', '10392', '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__, 10394, 'PCG21-DEV', 'THIRDPARTY', '4196', '10392', '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__, 10395, 'PCG21-DEV', 'THIRDPARTY', '4197', '10392', 'Clients - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10396, 'PCG21-DEV', 'THIRDPARTY', '4198', '10392', '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__, 10397, 'PCG21-DEV', 'THIRDPARTY', '42', '10360', '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__, 10398, 'PCG21-DEV', 'THIRDPARTY', '421', '10397', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10399, 'PCG21-DEV', 'THIRDPARTY', '422', '10397', '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__, 10400, 'PCG21-DEV', 'THIRDPARTY', '424', '10397', '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__, 10401, 'PCG21-DEV', 'THIRDPARTY', '4246', '10400', '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__, 10402, 'PCG21-DEV', 'THIRDPARTY', '4248', '10400', 'Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10403, 'PCG21-DEV', 'THIRDPARTY', '425', '10397', '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__, 10404, 'PCG21-DEV', 'THIRDPARTY', '426', '10397', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10405, 'PCG21-DEV', 'THIRDPARTY', '427', '10397', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10406, 'PCG21-DEV', 'THIRDPARTY', '428', '10397', '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__, 10407, 'PCG21-DEV', 'THIRDPARTY', '4282', '10406', '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__, 10408, 'PCG21-DEV', 'THIRDPARTY', '4284', '10406', '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__, 10409, 'PCG21-DEV', 'THIRDPARTY', '4286', '10406', '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__, 10410, 'PCG21-DEV', 'THIRDPARTY', '4287', '10406', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10411, 'PCG21-DEV', 'THIRDPARTY', '43', '10360', '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__, 10412, 'PCG21-DEV', 'THIRDPARTY', '431', '10411', 'Sécurité sociale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10413, 'PCG21-DEV', 'THIRDPARTY', '437', '10411', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10414, 'PCG21-DEV', 'THIRDPARTY', '438', '10411', '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__, 10415, 'PCG21-DEV', 'THIRDPARTY', '4382', '10414', '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__, 10416, 'PCG21-DEV', 'THIRDPARTY', '4386', '10414', '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__, 10417, 'PCG21-DEV', 'THIRDPARTY', '4387', '10414', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10418, 'PCG21-DEV', 'THIRDPARTY', '44', '10360', '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__, 10419, 'PCG21-DEV', 'THIRDPARTY', '441', '10418', '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__, 10420, 'PCG21-DEV', 'THIRDPARTY', '4411', '10419', 'Subventions d'investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10421, 'PCG21-DEV', 'THIRDPARTY', '4417', '10419', 'Subventions d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10422, 'PCG21-DEV', 'THIRDPARTY', '4418', '10419', 'Subventions d'équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10423, 'PCG21-DEV', 'THIRDPARTY', '4419', '10419', 'Avances sur subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10424, 'PCG21-DEV', 'THIRDPARTY', '442', '10418', 'Contributions, impôts et taxes recouvrés pour le compte de l'Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10425, 'PCG21-DEV', 'THIRDPARTY', '4421', '10424', 'Prélèvements à la source (Impôt sur le revenu)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10426, 'PCG21-DEV', 'THIRDPARTY', '4422', '10424', 'Prélèvements forfaitaires non libératoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10427, 'PCG21-DEV', 'THIRDPARTY', '4423', '10424', 'Retenues et prélèvements sur les distributions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10428, 'PCG21-DEV', 'THIRDPARTY', '4424', '10424', 'Obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10429, 'PCG21-DEV', 'THIRDPARTY', '4425', '10424', 'Associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10430, 'PCG21-DEV', 'THIRDPARTY', '443', '10418', '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__, 10431, 'PCG21-DEV', 'THIRDPARTY', '4431', '10430', '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__, 10432, 'PCG21-DEV', 'THIRDPARTY', '4438', '10430', 'Intérêts courus sur créances figurant au compte 4431', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10433, 'PCG21-DEV', 'THIRDPARTY', '444', '10418', '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__, 10434, 'PCG21-DEV', 'THIRDPARTY', '445', '10418', '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__, 10435, 'PCG21-DEV', 'THIRDPARTY', '4452', '10434', 'TVA due intracommunautaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10436, 'PCG21-DEV', 'THIRDPARTY', '4455', '10434', '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__, 10437, 'PCG21-DEV', 'THIRDPARTY', '44551', '10436', 'T.V.A. à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10438, 'PCG21-DEV', 'THIRDPARTY', '44558', '10436', 'Taxes assimilées à la T.V.A.', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10439, 'PCG21-DEV', 'THIRDPARTY', '4456', '10434', '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__, 10440, 'PCG21-DEV', 'THIRDPARTY', '44562', '10439', 'T.V.A. sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10441, 'PCG21-DEV', 'THIRDPARTY', '44563', '10439', 'T.V.A. 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__, 10442, 'PCG21-DEV', 'THIRDPARTY', '44566', '10439', 'T.V.A. 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__, 10443, 'PCG21-DEV', 'THIRDPARTY', '44567', '10439', 'Crédit de T.V.A. à reporter', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10444, 'PCG21-DEV', 'THIRDPARTY', '44568', '10439', 'Taxes assimilées à la T.V.A.', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10445, 'PCG21-DEV', 'THIRDPARTY', '4457', '10434', '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__, 10446, 'PCG21-DEV', 'THIRDPARTY', '44571', '10445', 'T.V.A. collectée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10447, 'PCG21-DEV', 'THIRDPARTY', '44578', '10445', 'Taxes assimilées à la T.V.A.', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10448, 'PCG21-DEV', 'THIRDPARTY', '4458', '10434', '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__, 10449, 'PCG21-DEV', 'THIRDPARTY', '44581', '10448', '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__, 10450, 'PCG21-DEV', 'THIRDPARTY', '44582', '10448', '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__, 10451, 'PCG21-DEV', 'THIRDPARTY', '44583', '10448', '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__, 10452, 'PCG21-DEV', 'THIRDPARTY', '44584', '10448', 'T.V.A. récupérée d'avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10453, 'PCG21-DEV', 'THIRDPARTY', '44586', '10448', '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__, 10454, 'PCG21-DEV', 'THIRDPARTY', '44587', '10448', '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__, 10455, 'PCG21-DEV', 'THIRDPARTY', '446', '10418', 'Obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10456, 'PCG21-DEV', 'THIRDPARTY', '447', '10418', '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__, 10457, 'PCG21-DEV', 'THIRDPARTY', '448', '10418', '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__, 10458, 'PCG21-DEV', 'THIRDPARTY', '4482', '10457', '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__, 10459, 'PCG21-DEV', 'THIRDPARTY', '4486', '10457', 'Charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10460, 'PCG21-DEV', 'THIRDPARTY', '4487', '10457', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10461, 'PCG21-DEV', 'THIRDPARTY', '449', '10418', '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__, 10462, 'PCG21-DEV', 'THIRDPARTY', '45', '10360', 'Groupe et associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10463, 'PCG21-DEV', 'THIRDPARTY', '451', '10462', 'Groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10464, 'PCG21-DEV', 'THIRDPARTY', '455', '10462', 'Associés - Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10465, 'PCG21-DEV', 'THIRDPARTY', '4551', '10464', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10466, 'PCG21-DEV', 'THIRDPARTY', '4558', '10464', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10467, 'PCG21-DEV', 'THIRDPARTY', '456', '10462', '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__, 10468, 'PCG21-DEV', 'THIRDPARTY', '4561', '10467', '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__, 10469, 'PCG21-DEV', 'THIRDPARTY', '45611', '10468', 'Apports en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10470, 'PCG21-DEV', 'THIRDPARTY', '45615', '10468', 'Apports en numéraire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10471, 'PCG21-DEV', 'THIRDPARTY', '4562', '10467', '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__, 10472, 'PCG21-DEV', 'THIRDPARTY', '45621', '10471', '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__, 10473, 'PCG21-DEV', 'THIRDPARTY', '45625', '10471', '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__, 10474, 'PCG21-DEV', 'THIRDPARTY', '4563', '10467', '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__, 10475, 'PCG21-DEV', 'THIRDPARTY', '4564', '10467', 'Associés - Versements anticipés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10476, 'PCG21-DEV', 'THIRDPARTY', '4566', '10467', 'Actionnaires défaillants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10477, 'PCG21-DEV', 'THIRDPARTY', '4567', '10467', '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__, 10478, 'PCG21-DEV', 'THIRDPARTY', '457', '10462', '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__, 10479, 'PCG21-DEV', 'THIRDPARTY', '458', '10462', '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__, 10480, 'PCG21-DEV', 'THIRDPARTY', '4581', '10479', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10481, 'PCG21-DEV', 'THIRDPARTY', '4588', '10479', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10482, 'PCG21-DEV', 'THIRDPARTY', '46', '10360', '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__, 10483, 'PCG21-DEV', 'THIRDPARTY', '462', '10482', '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__, 10484, 'PCG21-DEV', 'THIRDPARTY', '464', '10482', '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__, 10485, 'PCG21-DEV', 'THIRDPARTY', '465', '10482', '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__, 10486, 'PCG21-DEV', 'THIRDPARTY', '467', '10482', '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__, 10487, 'PCG21-DEV', 'THIRDPARTY', '468', '10482', '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__, 10488, 'PCG21-DEV', 'THIRDPARTY', '4686', '10487', 'Charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10489, 'PCG21-DEV', 'THIRDPARTY', '4687', '10487', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10490, 'PCG21-DEV', 'THIRDPARTY', '47', '10360', '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__, 10491, 'PCG21-DEV', 'THIRDPARTY', '471', '10490', 'Comptes d'attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10492, 'PCG21-DEV', 'THIRDPARTY', '472', '10490', 'Comptes d'attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10493, 'PCG21-DEV', 'THIRDPARTY', '473', '10490', 'Comptes d'attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10494, 'PCG21-DEV', 'THIRDPARTY', '474', '10490', 'Comptes d'attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10495, 'PCG21-DEV', 'THIRDPARTY', '475', '10490', 'Comptes d'attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10496, 'PCG21-DEV', 'THIRDPARTY', '476', '10490', '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__, 10497, 'PCG21-DEV', 'THIRDPARTY', '4761', '10496', 'Diminution des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10498, 'PCG21-DEV', 'THIRDPARTY', '4762', '10496', 'Augmentation des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10499, 'PCG21-DEV', 'THIRDPARTY', '4768', '10496', '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__, 10500, 'PCG21-DEV', 'THIRDPARTY', '477', '10490', '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__, 10501, 'PCG21-DEV', 'THIRDPARTY', '4771', '10500', 'Augmentation des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10502, 'PCG21-DEV', 'THIRDPARTY', '4772', '10500', 'Diminution des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10503, 'PCG21-DEV', 'THIRDPARTY', '4778', '10500', '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__, 10504, 'PCG21-DEV', 'THIRDPARTY', '478', '10490', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10505, 'PCG21-DEV', 'THIRDPARTY', '48', '10360', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10506, 'PCG21-DEV', 'THIRDPARTY', '481', '10505', '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__, 10507, 'PCG21-DEV', 'THIRDPARTY', '4816', '10506', '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__, 10508, 'PCG21-DEV', 'THIRDPARTY', '486', '10505', '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__, 10509, 'PCG21-DEV', 'THIRDPARTY', '487', '10505', '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__, 10510, 'PCG21-DEV', 'THIRDPARTY', '488', '10505', '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__, 10511, 'PCG21-DEV', 'THIRDPARTY', '4886', '10510', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10512, 'PCG21-DEV', 'THIRDPARTY', '4887', '10510', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10513, 'PCG21-DEV', 'THIRDPARTY', '489', '10505', '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__, 10514, 'PCG21-DEV', 'THIRDPARTY', '49', '10360', '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__, 10515, 'PCG21-DEV', 'THIRDPARTY', '491', '10514', '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__, 10516, 'PCG21-DEV', 'THIRDPARTY', '495', '10514', '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__, 10517, 'PCG21-DEV', 'THIRDPARTY', '4951', '10516', 'Comptes du groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10518, 'PCG21-DEV', 'THIRDPARTY', '4955', '10516', '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__, 10519, 'PCG21-DEV', 'THIRDPARTY', '4958', '10516', '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__, 10520, 'PCG21-DEV', 'THIRDPARTY', '496', '10514', '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__, 10521, 'PCG21-DEV', 'THIRDPARTY', '4962', '10520', '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__, 10522, 'PCG21-DEV', 'THIRDPARTY', '4965', '10520', '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__, 10523, 'PCG21-DEV', 'THIRDPARTY', '4967', '10520', 'Autres comptes débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10524, 'PCG21-DEV', 'FINAN', '5', '10000', 'COMPTES FINANCIERS', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10525, 'PCG21-DEV', 'FINAN', '50', '10524', '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__, 10526, 'PCG21-DEV', 'FINAN', '501', '10525', '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__, 10527, 'PCG21-DEV', 'FINAN', '502', '10525', 'Actions propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10528, 'PCG21-DEV', 'FINAN', '503', '10525', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10529, 'PCG21-DEV', 'FINAN', '5031', '10528', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10530, 'PCG21-DEV', 'FINAN', '5035', '10528', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10531, 'PCG21-DEV', 'FINAN', '504', '10525', '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__, 10532, 'PCG21-DEV', 'FINAN', '505', '10525', '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__, 10533, 'PCG21-DEV', 'FINAN', '506', '10525', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10534, 'PCG21-DEV', 'FINAN', '5061', '10533', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10535, 'PCG21-DEV', 'FINAN', '5065', '10533', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10536, 'PCG21-DEV', 'FINAN', '507', '10525', '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__, 10537, 'PCG21-DEV', 'FINAN', '508', '10525', '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__, 10538, 'PCG21-DEV', 'FINAN', '5081', '10537', 'Autres valeurs mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10539, 'PCG21-DEV', 'FINAN', '5082', '10537', 'Bons de souscription', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10540, 'PCG21-DEV', 'FINAN', '5088', '10537', '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__, 10541, 'PCG21-DEV', 'FINAN', '509', '10525', '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__, 10542, 'PCG21-DEV', 'FINAN', '51', '10524', '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__, 10543, 'PCG21-DEV', 'FINAN', '511', '10542', '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__, 10544, 'PCG21-DEV', 'FINAN', '5111', '10543', '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__, 10545, 'PCG21-DEV', 'FINAN', '5112', '10543', 'Chèques à encaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10546, 'PCG21-DEV', 'FINAN', '5113', '10543', '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__, 10547, 'PCG21-DEV', 'FINAN', '5114', '10543', '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__, 10548, 'PCG21-DEV', 'FINAN', '512', '10542', 'Banques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10549, 'PCG21-DEV', 'FINAN', '5121', '10548', '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__, 10550, 'PCG21-DEV', 'FINAN', '5124', '10548', 'Comptes en devises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10551, 'PCG21-DEV', 'FINAN', '514', '10542', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10552, 'PCG21-DEV', 'FINAN', '515', '10542', '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__, 10553, 'PCG21-DEV', 'FINAN', '516', '10542', 'Sociétés de bourse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10554, 'PCG21-DEV', 'FINAN', '517', '10542', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10555, 'PCG21-DEV', 'FINAN', '518', '10542', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10556, 'PCG21-DEV', 'FINAN', '5181', '10555', '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__, 10557, 'PCG21-DEV', 'FINAN', '5188', '10555', '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__, 10558, 'PCG21-DEV', 'FINAN', '519', '10542', 'Concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10559, 'PCG21-DEV', 'FINAN', '5191', '10558', 'Crédit de mobilisation de créances commerciales (CMCC)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10560, 'PCG21-DEV', 'FINAN', '5193', '10558', '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__, 10561, 'PCG21-DEV', 'FINAN', '5198', '10558', '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__, 10562, 'PCG21-DEV', 'FINAN', '52', '10524', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10563, 'PCG21-DEV', 'FINAN', '53', '10524', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10564, 'PCG21-DEV', 'FINAN', '531', '10563', 'Caisse siège social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10565, 'PCG21-DEV', 'FINAN', '5311', '10564', '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__, 10566, 'PCG21-DEV', 'FINAN', '5314', '10564', 'Caisse en devises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10567, 'PCG21-DEV', 'FINAN', '532', '10563', '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__, 10568, 'PCG21-DEV', 'FINAN', '533', '10563', '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__, 10569, 'PCG21-DEV', 'FINAN', '54', '10524', '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__, 10570, 'PCG21-DEV', 'FINAN', '58', '10524', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10571, 'PCG21-DEV', 'FINAN', '59', '10524', '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__, 10572, 'PCG21-DEV', 'FINAN', '590', '10571', '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__, 10573, 'PCG21-DEV', 'FINAN', '5903', '10571', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10574, 'PCG21-DEV', 'FINAN', '5904', '10571', '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__, 10575, 'PCG21-DEV', 'FINAN', '5906', '10571', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10576, 'PCG21-DEV', 'FINAN', '5908', '10571', '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__, 10577, 'PCG21-DEV', 'EXPENSE', '6', '10000', 'COMPTES DE CHARGES', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10578, 'PCG21-DEV', 'EXPENSE', '60', '10577', 'Achats (sauf 603)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10579, 'PCG21-DEV', 'EXPENSE', '601', '10578', '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__, 10580, 'PCG21-DEV', 'EXPENSE', '6011', '10579', '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__, 10581, 'PCG21-DEV', 'EXPENSE', '6012', '10579', '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__, 10582, 'PCG21-DEV', 'EXPENSE', '6017', '10579', '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__, 10583, 'PCG21-DEV', 'EXPENSE', '602', '10578', '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__, 10584, 'PCG21-DEV', 'EXPENSE', '6021', '10583', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10585, 'PCG21-DEV', 'EXPENSE', '60211', '10584', '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__, 10586, 'PCG21-DEV', 'EXPENSE', '60212', '10584', '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__, 10587, 'PCG21-DEV', 'EXPENSE', '6022', '10583', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10588, 'PCG21-DEV', 'EXPENSE', '60221', '10587', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10589, 'PCG21-DEV', 'EXPENSE', '60222', '10587', 'Produits d'entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10590, 'PCG21-DEV', 'EXPENSE', '60223', '10587', '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__, 10591, 'PCG21-DEV', 'EXPENSE', '60224', '10587', 'Fournitures de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10592, 'PCG21-DEV', 'EXPENSE', '60225', '10587', 'Fourniture de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10593, 'PCG21-DEV', 'EXPENSE', '6026', '10583', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10594, 'PCG21-DEV', 'EXPENSE', '60261', '10593', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10595, 'PCG21-DEV', 'EXPENSE', '60265', '10593', '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__, 10596, 'PCG21-DEV', 'EXPENSE', '60267', '10593', '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__, 10597, 'PCG21-DEV', 'EXPENSE', '604', '10578', '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__, 10598, 'PCG21-DEV', 'EXPENSE', '605', '10578', ' 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__, 10599, 'PCG21-DEV', 'EXPENSE', '606', '10578', '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__, 10600, 'PCG21-DEV', 'EXPENSE', '6061', '10599', '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__, 10601, 'PCG21-DEV', 'EXPENSE', '6063', '10599', '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__, 10602, 'PCG21-DEV', 'EXPENSE', '6064', '10599', 'Fournitures administratives', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10603, 'PCG21-DEV', 'EXPENSE', '6068', '10599', '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__, 10604, 'PCG21-DEV', 'EXPENSE', '607', '10578', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10605, 'PCG21-DEV', 'EXPENSE', '6071', '10604', '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__, 10606, 'PCG21-DEV', 'EXPENSE', '6072', '10604', '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__, 10607, 'PCG21-DEV', 'EXPENSE', '608', '10578', 'Compte pour 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__, 10608, 'PCG21-DEV', 'EXPENSE', '609', '10578', '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__, 10609, 'PCG21-DEV', 'EXPENSE', '6091', '10608', '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__, 10610, 'PCG21-DEV', 'EXPENSE', '6092', '10608', '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__, 10611, 'PCG21-DEV', 'EXPENSE', '6094', '10608', '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__, 10612, 'PCG21-DEV', 'EXPENSE', '6095', '10608', '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__, 10613, 'PCG21-DEV', 'EXPENSE', '6096', '10608', '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__, 10614, 'PCG21-DEV', 'EXPENSE', '6097', '10608', 'de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10615, 'PCG21-DEV', 'EXPENSE', '6098', '10608', '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__, 10616, 'PCG21-DEV', 'EXPENSE', '603', '10577', 'Variations des stocks d'approvisionnements et marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10617, 'PCG21-DEV', 'EXPENSE', '6031', '10616', '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__, 10618, 'PCG21-DEV', 'EXPENSE', '6032', '10616', '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__, 10619, 'PCG21-DEV', 'EXPENSE', '6037', '10616', '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__, 10620, 'PCG21-DEV', 'EXPENSE', '61', '10577', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10621, 'PCG21-DEV', 'EXPENSE', '611', '10620', 'Sous-traitance générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10622, 'PCG21-DEV', 'EXPENSE', '612', '10620', '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__, 10623, 'PCG21-DEV', 'EXPENSE', '6122', '10622', 'Crédit-bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10624, 'PCG21-DEV', 'EXPENSE', '6125', '10622', 'Crédit-bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10625, 'PCG21-DEV', 'EXPENSE', '613', '10620', 'Locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10626, 'PCG21-DEV', 'EXPENSE', '6132', '10625', 'Locations immobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10627, 'PCG21-DEV', 'EXPENSE', '6135', '10625', 'Locations mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10628, 'PCG21-DEV', 'EXPENSE', '6136', '10625', 'Malis sur emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10629, 'PCG21-DEV', 'EXPENSE', '614', '10620', '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__, 10630, 'PCG21-DEV', 'EXPENSE', '615', '10620', 'Entretien et réparations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10631, 'PCG21-DEV', 'EXPENSE', '6152', '10630', 'Sur biens immobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10632, 'PCG21-DEV', 'EXPENSE', '6155', '10630', 'Sur biens mobiliers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10633, 'PCG21-DEV', 'EXPENSE', '6156', '10630', 'Maintenance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10634, 'PCG21-DEV', 'EXPENSE', '616', '10620', 'Primes d'assurances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10635, 'PCG21-DEV', 'EXPENSE', '6161', '10634', 'Multirisques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10636, 'PCG21-DEV', 'EXPENSE', '6162', '10634', '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__, 10637, 'PCG21-DEV', 'EXPENSE', '6163', '10634', 'Assurance-transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10638, 'PCG21-DEV', 'EXPENSE', '61636', '10637', 'sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10639, 'PCG21-DEV', 'EXPENSE', '61637', '10637', 'sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10640, 'PCG21-DEV', 'EXPENSE', '61638', '10637', 'sur autres biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10641, 'PCG21-DEV', 'EXPENSE', '6164', '10634', 'Risques d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10642, 'PCG21-DEV', 'EXPENSE', '6165', '10634', 'Insolvabilité clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10643, 'PCG21-DEV', 'EXPENSE', '617', '10620', 'Etudes et recherches', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10644, 'PCG21-DEV', 'EXPENSE', '618', '10620', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10645, 'PCG21-DEV', 'EXPENSE', '6181', '10644', 'Documentation générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10646, 'PCG21-DEV', 'EXPENSE', '6183', '10644', 'Documentation technique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10647, 'PCG21-DEV', 'EXPENSE', '6185', '10644', '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__, 10648, 'PCG21-DEV', 'EXPENSE', '619', '10620', '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__, 10649, 'PCG21-DEV', 'EXPENSE', '62', '10577', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10650, 'PCG21-DEV', 'EXPENSE', '621', '10649', '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__, 10651, 'PCG21-DEV', 'EXPENSE', '6211', '10650', 'Personnel intérimaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10652, 'PCG21-DEV', 'EXPENSE', '6214', '10650', '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__, 10653, 'PCG21-DEV', 'EXPENSE', '622', '10649', '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__, 10654, 'PCG21-DEV', 'EXPENSE', '6221', '10653', '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__, 10655, 'PCG21-DEV', 'EXPENSE', '6222', '10653', '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__, 10656, 'PCG21-DEV', 'EXPENSE', '6224', '10653', 'Rémunérations des transitaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10657, 'PCG21-DEV', 'EXPENSE', '6225', '10653', 'Rémunérations d'affacturage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10658, 'PCG21-DEV', 'EXPENSE', '6226', '10653', 'Honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10659, 'PCG21-DEV', 'EXPENSE', '6227', '10653', '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__, 10660, 'PCG21-DEV', 'EXPENSE', '6228', '10653', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10661, 'PCG21-DEV', 'EXPENSE', '623', '10649', '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__, 10662, 'PCG21-DEV', 'EXPENSE', '6231', '10661', 'Annonces et insertions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10663, 'PCG21-DEV', 'EXPENSE', '6232', '10661', 'Echantillons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10664, 'PCG21-DEV', 'EXPENSE', '6233', '10661', 'Foires et expositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10665, 'PCG21-DEV', 'EXPENSE', '6234', '10661', '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__, 10666, 'PCG21-DEV', 'EXPENSE', '6235', '10661', 'Primes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10667, 'PCG21-DEV', 'EXPENSE', '6236', '10661', 'Catalogues et imprimés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10668, 'PCG21-DEV', 'EXPENSE', '6237', '10661', 'Publications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10669, 'PCG21-DEV', 'EXPENSE', '6238', '10661', 'Divers - pourboires, don courant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10670, 'PCG21-DEV', 'EXPENSE', '624', '10649', '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__, 10671, 'PCG21-DEV', 'EXPENSE', '6241', '10670', 'Transports sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10672, 'PCG21-DEV', 'EXPENSE', '6242', '10670', 'Transports sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10673, 'PCG21-DEV', 'EXPENSE', '6243', '10670', '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__, 10674, 'PCG21-DEV', 'EXPENSE', '6244', '10670', 'Transports administratifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10675, 'PCG21-DEV', 'EXPENSE', '6247', '10670', '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__, 10676, 'PCG21-DEV', 'EXPENSE', '6248', '10670', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10677, 'PCG21-DEV', 'EXPENSE', '625', '10649', '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__, 10678, 'PCG21-DEV', 'EXPENSE', '6251', '10677', 'Voyages et déplacements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10679, 'PCG21-DEV', 'EXPENSE', '6255', '10677', 'Frais de déménagement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10680, 'PCG21-DEV', 'EXPENSE', '6256', '10677', 'Missions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10681, 'PCG21-DEV', 'EXPENSE', '6257', '10677', 'Réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10682, 'PCG21-DEV', 'EXPENSE', '626', '10649', '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__, 10683, 'PCG21-DEV', 'EXPENSE', '627', '10649', '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__, 10684, 'PCG21-DEV', 'EXPENSE', '6271', '10683', 'Frais sur titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10685, 'PCG21-DEV', 'EXPENSE', '6272', '10683', '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__, 10686, 'PCG21-DEV', 'EXPENSE', '6275', '10683', 'Frais sur effets', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10687, 'PCG21-DEV', 'EXPENSE', '6276', '10683', 'Location de coffres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10688, 'PCG21-DEV', 'EXPENSE', '6278', '10683', '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__, 10689, 'PCG21-DEV', 'EXPENSE', '628', '10649', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10690, 'PCG21-DEV', 'EXPENSE', '6281', '10689', 'Concours divers - cotisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10691, 'PCG21-DEV', 'EXPENSE', '6284', '10689', '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__, 10692, 'PCG21-DEV', 'EXPENSE', '629', '10649', '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__, 10693, 'PCG21-DEV', 'EXPENSE', '63', '10577', '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__, 10694, 'PCG21-DEV', 'EXPENSE', '631', '10693', '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__, 10695, 'PCG21-DEV', 'EXPENSE', '6311', '10694', '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__, 10696, 'PCG21-DEV', 'EXPENSE', '6312', '10694', 'Taxe d'apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10697, 'PCG21-DEV', 'EXPENSE', '6313', '10694', '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__, 10698, 'PCG21-DEV', 'EXPENSE', '6314', '10694', '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__, 10699, 'PCG21-DEV', 'EXPENSE', '6318', '10694', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10700, 'PCG21-DEV', 'EXPENSE', '633', '10693', '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__, 10701, 'PCG21-DEV', 'EXPENSE', '6331', '10700', 'Versement de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10702, 'PCG21-DEV', 'EXPENSE', '6332', '10700', 'Allocations logement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10703, 'PCG21-DEV', 'EXPENSE', '6333', '10700', '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__, 10704, 'PCG21-DEV', 'EXPENSE', '6334', '10700', '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__, 10705, 'PCG21-DEV', 'EXPENSE', '6335', '10700', '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__, 10706, 'PCG21-DEV', 'EXPENSE', '6338', '10700', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10707, 'PCG21-DEV', 'EXPENSE', '635', '10693', '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__, 10708, 'PCG21-DEV', 'EXPENSE', '6351', '10707', '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__, 10709, 'PCG21-DEV', 'EXPENSE', '63511', '10708', 'Taxe professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10710, 'PCG21-DEV', 'EXPENSE', '63512', '10708', 'Taxes foncières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10711, 'PCG21-DEV', 'EXPENSE', '63513', '10708', 'Autres impôts locaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10712, 'PCG21-DEV', 'EXPENSE', '63514', '10708', '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__, 10713, 'PCG21-DEV', 'EXPENSE', '6352', '10707', '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__, 10714, 'PCG21-DEV', 'EXPENSE', '6353', '10707', 'Impôts indirects', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10715, 'PCG21-DEV', 'EXPENSE', '6354', '10707', '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__, 10716, 'PCG21-DEV', 'EXPENSE', '63541', '10715', 'Droits de mutation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10717, 'PCG21-DEV', 'EXPENSE', '6358', '10707', 'Autres droits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10718, 'PCG21-DEV', 'EXPENSE', '637', '10693', '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__, 10719, 'PCG21-DEV', 'EXPENSE', '6371', '10718', '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__, 10720, 'PCG21-DEV', 'EXPENSE', '6372', '10718', '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__, 10721, 'PCG21-DEV', 'EXPENSE', '6374', '10718', '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__, 10722, 'PCG21-DEV', 'EXPENSE', '6378', '10718', 'Taxes diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10723, 'PCG21-DEV', 'EXPENSE', '64', '10577', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10724, 'PCG21-DEV', 'EXPENSE', '641', '10723', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10725, 'PCG21-DEV', 'EXPENSE', '6411', '10724', 'Salaires, appointements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10726, 'PCG21-DEV', 'EXPENSE', '6412', '10724', 'Congés payés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10727, 'PCG21-DEV', 'EXPENSE', '6413', '10724', 'Primes et gratifications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10728, 'PCG21-DEV', 'EXPENSE', '6414', '10724', '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__, 10729, 'PCG21-DEV', 'EXPENSE', '6415', '10724', 'Supplément familial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10730, 'PCG21-DEV', 'EXPENSE', '644', '10723', '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__, 10731, 'PCG21-DEV', 'EXPENSE', '645', '10723', '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__, 10732, 'PCG21-DEV', 'EXPENSE', '6451', '10731', '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__, 10733, 'PCG21-DEV', 'EXPENSE', '6452', '10731', 'Cotisations aux mutuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10734, 'PCG21-DEV', 'EXPENSE', '6453', '10731', '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__, 10735, 'PCG21-DEV', 'EXPENSE', '6454', '10731', 'Cotisations aux Assedic', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10736, 'PCG21-DEV', 'EXPENSE', '6458', '10731', '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__, 10737, 'PCG21-DEV', 'EXPENSE', '646', '10723', '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__, 10738, 'PCG21-DEV', 'EXPENSE', '647', '10723', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10739, 'PCG21-DEV', 'EXPENSE', '6471', '10738', 'Prestations directes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10740, 'PCG21-DEV', 'EXPENSE', '6472', '10738', '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__, 10741, 'PCG21-DEV', 'EXPENSE', '6473', '10738', '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__, 10742, 'PCG21-DEV', 'EXPENSE', '6474', '10738', '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__, 10743, 'PCG21-DEV', 'EXPENSE', '6475', '10738', '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__, 10744, 'PCG21-DEV', 'EXPENSE', '648', '10723', '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__, 10745, 'PCG21-DEV', 'EXPENSE', '65', '10577', '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__, 10746, 'PCG21-DEV', 'EXPENSE', '651', '10745', '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__, 10747, 'PCG21-DEV', 'EXPENSE', '6511', '10746', '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__, 10748, 'PCG21-DEV', 'EXPENSE', '6516', '10746', '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__, 10749, 'PCG21-DEV', 'EXPENSE', '6518', '10746', '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__, 10750, 'PCG21-DEV', 'EXPENSE', '653', '10745', 'Jetons de présence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10751, 'PCG21-DEV', 'EXPENSE', '654', '10745', '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__, 10752, 'PCG21-DEV', 'EXPENSE', '6541', '10751', '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__, 10753, 'PCG21-DEV', 'EXPENSE', '6544', '10751', '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__, 10754, 'PCG21-DEV', 'EXPENSE', '655', '10745', '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__, 10755, 'PCG21-DEV', 'EXPENSE', '6551', '10754', '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__, 10756, 'PCG21-DEV', 'EXPENSE', '6555', '10754', '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__, 10757, 'PCG21-DEV', 'EXPENSE', '658', '10745', '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__, 10758, 'PCG21-DEV', 'EXPENSE', '66', '10577', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10759, 'PCG21-DEV', 'EXPENSE', '661', '10758', 'Charges d'intérêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10760, 'PCG21-DEV', 'EXPENSE', '6611', '10759', '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__, 10761, 'PCG21-DEV', 'EXPENSE', '66116', '10760', '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__, 10762, 'PCG21-DEV', 'EXPENSE', '66117', '10760', '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__, 10763, 'PCG21-DEV', 'EXPENSE', '6615', '10759', ' 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__, 10764, 'PCG21-DEV', 'EXPENSE', '6616', '10759', 'Intérêts bancaires et sur opérations de financement - escomptes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10765, 'PCG21-DEV', 'EXPENSE', '6617', '10759', '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__, 10766, 'PCG21-DEV', 'EXPENSE', '6618', '10759', ' 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__, 10767, 'PCG21-DEV', 'EXPENSE', '66181', '10766', 'des dettes commerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10768, 'PCG21-DEV', 'EXPENSE', '66188', '10766', 'des dettes diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10769, 'PCG21-DEV', 'EXPENSE', '664', '10758', '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__, 10770, 'PCG21-DEV', 'EXPENSE', '665', '10758', ' Escomptes accordés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10771, 'PCG21-DEV', 'EXPENSE', '666', '10758', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10772, 'PCG21-DEV', 'EXPENSE', '667', '10758', '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__, 10773, 'PCG21-DEV', 'EXPENSE', '668', '10758', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10774, 'PCG21-DEV', 'EXPENSE', '67', '10577', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10775, 'PCG21-DEV', 'EXPENSE', '671', '10774', '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__, 10776, 'PCG21-DEV', 'EXPENSE', '6711', '10775', '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__, 10777, 'PCG21-DEV', 'EXPENSE', '6712', '10775', '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__, 10778, 'PCG21-DEV', 'EXPENSE', '6713', '10775', 'Dons, libéralités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10779, 'PCG21-DEV', 'EXPENSE', '6714', '10775', '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__, 10780, 'PCG21-DEV', 'EXPENSE', '6715', '10775', 'Subventions accordées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10781, 'PCG21-DEV', 'EXPENSE', '6717', '10775', '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__, 10782, 'PCG21-DEV', 'EXPENSE', '6718', '10775', '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__, 10783, 'PCG21-DEV', 'EXPENSE', '672', '10774', 'Compte 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__, 10784, 'PCG21-DEV', 'EXPENSE', '675', '10774', '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__, 10785, 'PCG21-DEV', 'EXPENSE', '6751', '10784', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10786, 'PCG21-DEV', 'EXPENSE', '6752', '10784', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10787, 'PCG21-DEV', 'EXPENSE', '6756', '10784', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10788, 'PCG21-DEV', 'EXPENSE', '6758', '10784', '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__, 10789, 'PCG21-DEV', 'EXPENSE', '678', '10774', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10790, 'PCG21-DEV', 'EXPENSE', '6781', '10789', '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__, 10791, 'PCG21-DEV', 'EXPENSE', '6782', '10789', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10792, 'PCG21-DEV', 'EXPENSE', '6783', '10789', '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__, 10793, 'PCG21-DEV', 'EXPENSE', '6788', '10789', 'Charges exceptionnelles diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10794, 'PCG21-DEV', 'EXPENSE', '68', '10577', '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__, 10795, 'PCG21-DEV', 'EXPENSE', '681', '10794', '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__, 10796, 'PCG21-DEV', 'EXPENSE', '6811', '10795', '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__, 10797, 'PCG21-DEV', 'EXPENSE', '68111', '10796', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10798, 'PCG21-DEV', 'EXPENSE', '68112', '10796', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10799, 'PCG21-DEV', 'EXPENSE', '6812', '10795', '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__, 10800, 'PCG21-DEV', 'EXPENSE', '6815', '10795', 'Dotations aux provisions pour risques et charges d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10801, 'PCG21-DEV', 'EXPENSE', '6816', '10795', 'Dotations aux 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__, 10802, 'PCG21-DEV', 'EXPENSE', '68161', '10801', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10803, 'PCG21-DEV', 'EXPENSE', '68162', '10801', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10804, 'PCG21-DEV', 'EXPENSE', '6817', '10795', 'Dotations aux provisions pour dépréciation des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10805, 'PCG21-DEV', 'EXPENSE', '68173', '10804', '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__, 10806, 'PCG21-DEV', 'EXPENSE', '68174', '10804', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10807, 'PCG21-DEV', 'EXPENSE', '686', '10794', '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__, 10808, 'PCG21-DEV', 'EXPENSE', '6861', '10807', '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__, 10809, 'PCG21-DEV', 'EXPENSE', '6865', '10807', 'Dotations aux provisions pour risques et charges financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10810, 'PCG21-DEV', 'EXPENSE', '6866', '10807', 'Dotations aux provisions pour dépréciation des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10811, 'PCG21-DEV', 'EXPENSE', '68662', '10810', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10812, 'PCG21-DEV', 'EXPENSE', '68665', '10810', '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__, 10813, 'PCG21-DEV', 'EXPENSE', '6868', '10807', ' Autres dotations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10814, 'PCG21-DEV', 'EXPENSE', '687', '10794', '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__, 10815, 'PCG21-DEV', 'EXPENSE', '6871', '10814', '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__, 10816, 'PCG21-DEV', 'EXPENSE', '6872', '10814', '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__, 10817, 'PCG21-DEV', 'EXPENSE', '68725', '10816', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10818, 'PCG21-DEV', 'EXPENSE', '6873', '10814', '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__, 10819, 'PCG21-DEV', 'EXPENSE', '6874', '10814', '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__, 10820, 'PCG21-DEV', 'EXPENSE', '6875', '10814', 'Dotations aux provisions pour risques et charges exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10821, 'PCG21-DEV', 'EXPENSE', '6876', '10814', 'Dotations aux dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10822, 'PCG21-DEV', 'EXPENSE', '69', '10577', '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__, 10823, 'PCG21-DEV', 'EXPENSE', '691', '10822', '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__, 10824, 'PCG21-DEV', 'EXPENSE', '695', '10822', '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__, 10825, 'PCG21-DEV', 'EXPENSE', '6951', '10824', '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__, 10826, 'PCG21-DEV', 'EXPENSE', '6952', '10824', '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__, 10827, 'PCG21-DEV', 'EXPENSE', '6954', '10824', '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__, 10828, 'PCG21-DEV', 'EXPENSE', '696', '10822', '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__, 10829, 'PCG21-DEV', 'EXPENSE', '697', '10822', '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__, 10830, 'PCG21-DEV', 'EXPENSE', '698', '10822', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10831, 'PCG21-DEV', 'EXPENSE', '6981', '10830', 'Intégration fiscale - Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10832, 'PCG21-DEV', 'EXPENSE', '6989', '10830', 'Intégration fiscale - Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10833, 'PCG21-DEV', 'EXPENSE', '699', '10822', '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__, 10834, 'PCG21-DEV', 'INCOME', '7', '10000', 'COMPTES DE PRODUITS', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10835, 'PCG21-DEV', 'INCOME', '70', '10834', '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__, 10836, 'PCG21-DEV', 'INCOME', '701', '10835', '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__, 10837, 'PCG21-DEV', 'INCOME', '7011', '10836', '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__, 10838, 'PCG21-DEV', 'INCOME', '7012', '10836', '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__, 10839, 'PCG21-DEV', 'INCOME', '702', '10835', '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__, 10840, 'PCG21-DEV', 'INCOME', '703', '10835', '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__, 10841, 'PCG21-DEV', 'INCOME', '704', '10835', 'Travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10842, 'PCG21-DEV', 'INCOME', '7041', '10841', '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__, 10843, 'PCG21-DEV', 'INCOME', '7042', '10841', '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__, 10844, 'PCG21-DEV', 'INCOME', '705', '10835', 'Etudes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10845, 'PCG21-DEV', 'INCOME', '706', '10835', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10846, 'PCG21-DEV', 'INCOME', '707', '10835', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10847, 'PCG21-DEV', 'INCOME', '7071', '10846', '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__, 10848, 'PCG21-DEV', 'INCOME', '7072', '10846', '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__, 10849, 'PCG21-DEV', 'INCOME', '708', '10835', '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__, 10850, 'PCG21-DEV', 'INCOME', '7081', '10849', '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__, 10851, 'PCG21-DEV', 'INCOME', '7082', '10849', 'Commissions et courtages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10852, 'PCG21-DEV', 'INCOME', '7083', '10849', 'Locations diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10853, 'PCG21-DEV', 'INCOME', '7084', '10849', '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__, 10854, 'PCG21-DEV', 'INCOME', '7085', '10849', '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__, 10855, 'PCG21-DEV', 'INCOME', '7086', '10849', '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__, 10856, 'PCG21-DEV', 'INCOME', '7087', '10849', '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__, 10857, 'PCG21-DEV', 'INCOME', '7088', '10849', '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__, 10858, 'PCG21-DEV', 'INCOME', '709', '10835', '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__, 10859, 'PCG21-DEV', 'INCOME', '7091', '10858', '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__, 10860, 'PCG21-DEV', 'INCOME', '7092', '10858', '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__, 10861, 'PCG21-DEV', 'INCOME', '7094', '10858', 'sur travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10862, 'PCG21-DEV', 'INCOME', '7095', '10858', 'sur études', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10863, 'PCG21-DEV', 'INCOME', '7096', '10858', '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__, 10864, 'PCG21-DEV', 'INCOME', '7097', '10858', '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__, 10865, 'PCG21-DEV', 'INCOME', '7098', '10858', '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__, 10866, 'PCG21-DEV', 'INCOME', '71', '10834', '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__, 10867, 'PCG21-DEV', 'INCOME', '713', '10866', '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__, 10868, 'PCG21-DEV', 'INCOME', '7133', '10867', '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__, 10869, 'PCG21-DEV', 'INCOME', '71331', '10868', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10870, 'PCG21-DEV', 'INCOME', '71335', '10868', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10871, 'PCG21-DEV', 'INCOME', '7134', '10867', '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__, 10872, 'PCG21-DEV', 'INCOME', '71341', '10871', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10873, 'PCG21-DEV', 'INCOME', '71345', '10871', '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__, 10874, 'PCG21-DEV', 'INCOME', '7135', '10867', '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__, 10875, 'PCG21-DEV', 'INCOME', '71351', '10874', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10876, 'PCG21-DEV', 'INCOME', '71355', '10874', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10877, 'PCG21-DEV', 'INCOME', '71358', '10874', 'Produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10878, 'PCG21-DEV', 'INCOME', '72', '10834', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10879, 'PCG21-DEV', 'INCOME', '721', '10878', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10880, 'PCG21-DEV', 'INCOME', '722', '10878', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10881, 'PCG21-DEV', 'INCOME', '74', '10834', 'Subventions d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10882, 'PCG21-DEV', 'INCOME', '75', '10834', '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__, 10883, 'PCG21-DEV', 'INCOME', '751', '10882', '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__, 10884, 'PCG21-DEV', 'INCOME', '7511', '10883', '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__, 10885, 'PCG21-DEV', 'INCOME', '7516', '10883', '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__, 10886, 'PCG21-DEV', 'INCOME', '7518', '10883', '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__, 10887, 'PCG21-DEV', 'INCOME', '752', '10882', '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__, 10888, 'PCG21-DEV', 'INCOME', '753', '10882', '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__, 10889, 'PCG21-DEV', 'INCOME', '754', '10882', '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__, 10890, 'PCG21-DEV', 'INCOME', '755', '10882', '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__, 10891, 'PCG21-DEV', 'INCOME', '7551', '10890', '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__, 10892, 'PCG21-DEV', 'INCOME', '7555', '10890', '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__, 10893, 'PCG21-DEV', 'INCOME', '758', '10882', '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__, 10894, 'PCG21-DEV', 'INCOME', '76', '10834', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10895, 'PCG21-DEV', 'INCOME', '761', '10894', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10896, 'PCG21-DEV', 'INCOME', '7611', '10895', '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__, 10897, 'PCG21-DEV', 'INCOME', '7616', '10895', '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__, 10898, 'PCG21-DEV', 'INCOME', '7617', '10895', '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__, 10899, 'PCG21-DEV', 'INCOME', '762', '10894', '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__, 10900, 'PCG21-DEV', 'INCOME', '7621', '10899', '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__, 10901, 'PCG21-DEV', 'INCOME', '7626', '10899', 'Revenus des prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10902, 'PCG21-DEV', 'INCOME', '7627', '10899', '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__, 10903, 'PCG21-DEV', 'INCOME', '763', '10894', '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__, 10904, 'PCG21-DEV', 'INCOME', '7631', '10903', '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__, 10905, 'PCG21-DEV', 'INCOME', '7638', '10903', '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__, 10906, 'PCG21-DEV', 'INCOME', '764', '10894', '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__, 10907, 'PCG21-DEV', 'INCOME', '765', '10894', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10908, 'PCG21-DEV', 'INCOME', '766', '10894', 'Gains de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10909, 'PCG21-DEV', 'INCOME', '767', '10894', '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__, 10910, 'PCG21-DEV', 'INCOME', '768', '10894', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10911, 'PCG21-DEV', 'INCOME', '77', '10834', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10912, 'PCG21-DEV', 'INCOME', '771', '10911', '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__, 10913, 'PCG21-DEV', 'INCOME', '7711', '10912', '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__, 10914, 'PCG21-DEV', 'INCOME', '7713', '10912', 'Libéralités reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10915, 'PCG21-DEV', 'INCOME', '7714', '10912', '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__, 10916, 'PCG21-DEV', 'INCOME', '7715', '10912', 'Subventions d'équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10917, 'PCG21-DEV', 'INCOME', '7717', '10912', '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__, 10918, 'PCG21-DEV', 'INCOME', '7718', '10912', '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__, 10919, 'PCG21-DEV', 'INCOME', '772', '10911', 'Compte 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__, 10920, 'PCG21-DEV', 'INCOME', '775', '10911', '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__, 10921, 'PCG21-DEV', 'INCOME', '7751', '10920', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10922, 'PCG21-DEV', 'INCOME', '7752', '10920', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10923, 'PCG21-DEV', 'INCOME', '7756', '10920', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10924, 'PCG21-DEV', 'INCOME', '7758', '10920', '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__, 10925, 'PCG21-DEV', 'INCOME', '777', '10911', '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__, 10926, 'PCG21-DEV', 'INCOME', '778', '10911', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10927, 'PCG21-DEV', 'INCOME', '7781', '10926', '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__, 10928, 'PCG21-DEV', 'INCOME', '7782', '10926', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10929, 'PCG21-DEV', 'INCOME', '7783', '10926', '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__, 10930, 'PCG21-DEV', 'INCOME', '7788', '10926', 'Produits exceptionnels divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10931, 'PCG21-DEV', 'INCOME', '78', '10834', '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__, 10932, 'PCG21-DEV', 'INCOME', '781', '10931', '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__, 10933, 'PCG21-DEV', 'INCOME', '7811', '10932', '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__, 10934, 'PCG21-DEV', 'INCOME', '78111', '10933', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10935, 'PCG21-DEV', 'INCOME', '78112', '10933', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10936, 'PCG21-DEV', 'INCOME', '7815', '10932', 'Reprises sur provisions pour risques et charges d'exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10937, 'PCG21-DEV', 'INCOME', '7816', '10932', '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__, 10938, 'PCG21-DEV', 'INCOME', '78161', '10937', ' Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10939, 'PCG21-DEV', 'INCOME', '78162', '10937', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10940, 'PCG21-DEV', 'INCOME', '7817', '10932', 'Reprises sur provisions pour dépréciation des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10941, 'PCG21-DEV', 'INCOME', '78173', '10940', '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__, 10942, 'PCG21-DEV', 'INCOME', '78174', '10940', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10943, 'PCG21-DEV', 'INCOME', '786', '10931', '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__, 10944, 'PCG21-DEV', 'INCOME', '7865', '10943', 'Reprises sur provisions pour risques et charges financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10945, 'PCG21-DEV', 'INCOME', '7866', '10943', 'Reprises sur provisions pour dépréciation des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10946, 'PCG21-DEV', 'INCOME', '78662', '10945', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10947, 'PCG21-DEV', 'INCOME', '78665', '10945', '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__, 10948, 'PCG21-DEV', 'INCOME', '787', '10931', '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__, 10949, 'PCG21-DEV', 'INCOME', '7872', '10948', '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__, 10950, 'PCG21-DEV', 'INCOME', '78725', '10949', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10951, 'PCG21-DEV', 'INCOME', '78726', '10949', '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__, 10952, 'PCG21-DEV', 'INCOME', '78727', '10949', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10953, 'PCG21-DEV', 'INCOME', '7873', '10948', '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__, 10954, 'PCG21-DEV', 'INCOME', '7874', '10948', '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__, 10955, 'PCG21-DEV', 'INCOME', '7875', '10948', 'Reprises sur provisions pour risques et charges exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10956, 'PCG21-DEV', 'INCOME', '7876', '10948', '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__, 10957, 'PCG21-DEV', 'INCOME', '79', '10834', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10958, 'PCG21-DEV', 'INCOME', '791', '10957', '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__, 10959, 'PCG21-DEV', 'INCOME', '796', '10957', '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__, 10960, 'PCG21-DEV', 'INCOME', '797', '10957', 'Transferts de charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10961, 'PCG21-DEV', '', '8', '10000', 'COMPTES SPECIAUX', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10962, 'PCG21-DEV', '', '80', '10961', 'Engagements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10963, 'PCG21-DEV', '', '801', '10962', 'Engagements donnés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10964, 'PCG21-DEV', '', '8011', '10963', 'Avals, cautions, garanties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10965, 'PCG21-DEV', '', '8014', '10963', 'Effets circulant sous l'endos de l'entité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10966, 'PCG21-DEV', '', '8016', '10963', 'Redevances crédit-bail restant à courir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10967, 'PCG21-DEV', '', '80161', '10966', 'Crédit-bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10968, 'PCG21-DEV', '', '80165', '10966', 'Crédit-bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10969, 'PCG21-DEV', '', '8018', '10963', 'Autres engagements donnés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10970, 'PCG21-DEV', '', '802', '10962', 'Engagements recus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10971, 'PCG21-DEV', '', '8021', '10970', 'Avals, cautions, garanties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10972, 'PCG21-DEV', '', '8024', '10970', 'Créances escomptées non échues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10973, 'PCG21-DEV', '', '8026', '10970', 'Engagements reçus pour utilisation en crédit-bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10974, 'PCG21-DEV', '', '80261', '10973', 'Crédit-bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10975, 'PCG21-DEV', '', '80265', '10973', 'Crédit-bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10976, 'PCG21-DEV', '', '8028', '10970', 'Autres engagements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10977, 'PCG21-DEV', '', '809', '10962', 'Contrepartie des engagements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10978, 'PCG21-DEV', '', '8091', '10977', 'Contrepartie 801', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10979, 'PCG21-DEV', '', '8092', '10977', 'Contrepartie 802', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10980, 'PCG21-DEV', '', '88', '10961', 'Résultat en instance d'affectation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10981, 'PCG21-DEV', '', '89', '10961', 'Bilan', 1);