include/data/plan_comptable.json

   1 {
   2     "1": {
   3         "code": 1,
   4         "nom": "Classe 1 \u2014 Comptes de capitaux (Fonds propres, emprunts et dettes assimil\u00e9s)",
   5         "parent": 0,
   6         "position": 1
   7     },
   8     "10": {
   9         "code": 10,
  10         "nom": "FONDS ASSOCIATIFS ET R\u00c9SERVES",
  11         "parent": 1,
  12         "position": 1
  13     },
  14     "102": {
  15         "code": 102,
  16         "nom": "Fonds associatif sans droit de reprise",
  17         "parent": 10,
  18         "position": 1
  19     },
  20     "1021": {
  21         "code": 1021,
  22         "nom": "Valeur du patrimoine int\u00e9gr\u00e9",
  23         "parent": 102,
  24         "position": 1
  25     },
  26     "1022": {
  27         "code": 1022,
  28         "nom": "Fonds statutaire",
  29         "parent": 102,
  30         "position": 1
  31     },
  32     "1024": {
  33         "code": 1024,
  34         "nom": "Apports sans droit de reprise",
  35         "parent": 102,
  36         "position": 1
  37     },
  38     "103": {
  39         "code": 103,
  40         "nom": "Fonds associatif avec droit de reprise",
  41         "parent": 10,
  42         "position": 1
  43     },
  44     "1034": {
  45         "code": 1034,
  46         "nom": "Apports avec droit de reprise",
  47         "parent": 103,
  48         "position": 1
  49     },
  50     "105": {
  51         "code": 105,
  52         "nom": "\u00c9carts de r\u00e9\u00e9valuation",
  53         "parent": 10,
  54         "position": 1
  55     },
  56     "106": {
  57         "code": 106,
  58         "nom": "R\u00e9serves",
  59         "parent": 10,
  60         "position": 1
  61     },
  62     "1063": {
  63         "code": 1063,
  64         "nom": "R\u00e9serves statutaires ou contractuelles",
  65         "parent": 106,
  66         "position": 1
  67     },
  68     "1064": {
  69         "code": 1064,
  70         "nom": "R\u00e9serves r\u00e9glement\u00e9es",
  71         "parent": 106,
  72         "position": 1
  73     },
  74     "1068": {
  75         "code": 1068,
  76         "nom": "Autres r\u00e9serves (dont r\u00e9serves pour projet associatif)",
  77         "parent": 106,
  78         "position": 1
  79     },
  80     "11": {
  81         "code": 11,
  82         "nom": "REPORT \u00c0 NOUVEAU",
  83         "parent": 1,
  84         "position": 1
  85     },
  86     "110": {
  87         "code": 110,
  88         "nom": "Report \u00e0 nouveau (Solde cr\u00e9diteur)",
  89         "parent": 11,
  90         "position": 1
  91     },
  92     "119": {
  93         "code": 119,
  94         "nom": "Report \u00e0 nouveau (Solde d\u00e9biteur)",
  95         "parent": 11,
  96         "position": 1
  97     },
  98     "12": {
  99         "code": 12,
 100         "nom": "R\u00c9SULTAT NET DE L'EXERCICE",
 101         "parent": 1,
 102         "position": 1
 103     },
 104     "120": {
 105         "code": 120,
 106         "nom": "R\u00e9sultat de l'exercice (exc\u00e9dent)",
 107         "parent": 12,
 108         "position": 1
 109     },
 110     "129": {
 111         "code": 129,
 112         "nom": "R\u00e9sultat de l'exercice (d\u00e9ficit)",
 113         "parent": 12,
 114         "position": 1
 115     },
 116     "13": {
 117         "code": 13,
 118         "nom": "SUBVENTIONS D'INVESTISSEMENT AFFECT\u00c9ES A DES BIENS NON RENOUVELABLES",
 119         "parent": 1,
 120         "position": 1
 121     },
 122     "131": {
 123         "code": 131,
 124         "nom": "Subventions d'investissement (renouvelables)",
 125         "parent": 13,
 126         "position": 1
 127     },
 128     "139": {
 129         "code": 139,
 130         "nom": "Subventions d'investissement inscrites au compte de r\u00e9sultat",
 131         "parent": 13,
 132         "position": 1
 133     },
 134     "14": {
 135         "code": 14,
 136         "nom": "PROVISIONS REGLEMENT\u00c9ES",
 137         "parent": 1,
 138         "position": 1
 139     },
 140     "15": {
 141         "code": 15,
 142         "nom": "PROVISIONS",
 143         "parent": 1,
 144         "position": 1
 145     },
 146     "151": {
 147         "code": 151,
 148         "nom": "Provisions pour risques",
 149         "parent": 15,
 150         "position": 1
 151     },
 152     "157": {
 153         "code": 157,
 154         "nom": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices",
 155         "parent": 15,
 156         "position": 1
 157     },
 158     "158": {
 159         "code": 158,
 160         "nom": "Autres provisions pour charges",
 161         "parent": 15,
 162         "position": 1
 163     },
 164     "16": {
 165         "code": 16,
 166         "nom": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES",
 167         "parent": 1,
 168         "position": 1
 169     },
 170     "164": {
 171         "code": 164,
 172         "nom": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dits",
 173         "parent": 16,
 174         "position": 1
 175     },
 176     "165": {
 177         "code": 165,
 178         "nom": "D\u00e9p\u00f4ts et cautionnements re\u00e7us",
 179         "parent": 16,
 180         "position": 1
 181     },
 182     "167": {
 183         "code": 167,
 184         "nom": "Emprunts et dettes assorties de conditions particuli\u00e8res",
 185         "parent": 16,
 186         "position": 1
 187     },
 188     "168": {
 189         "code": 168,
 190         "nom": "Autres emprunts et dettes assimil\u00e9s",
 191         "parent": 16,
 192         "position": 1
 193     },
 194     "17": {
 195         "code": 17,
 196         "nom": "DETTES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS",
 197         "parent": 1,
 198         "position": 1
 199     },
 200     "18": {
 201         "code": 18,
 202         "nom": "COMPTES DE LIAISON DES \u00c9TABLISSEMENTS",
 203         "parent": 1,
 204         "position": 1
 205     },
 206     "181": {
 207         "code": 181,
 208         "nom": "Apports permanents entre si\u00e8ge social et \u00e9tablissements",
 209         "parent": 18,
 210         "position": 1
 211     },
 212     "185": {
 213         "code": 185,
 214         "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements et si\u00e8ge social",
 215         "parent": 18,
 216         "position": 1
 217     },
 218     "186": {
 219         "code": 186,
 220         "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
 221         "parent": 18,
 222         "position": 1
 223     },
 224     "187": {
 225         "code": 187,
 226         "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
 227         "parent": 18,
 228         "position": 1
 229     },
 230     "19": {
 231         "code": 19,
 232         "nom": "FONDS D\u00c9DI\u00c9S",
 233         "parent": 1,
 234         "position": 1
 235     },
 236     "194": {
 237         "code": 194,
 238         "nom": "Fonds d\u00e9di\u00e9s sur subventions de fonctionnement",
 239         "parent": 19,
 240         "position": 1
 241     },
 242     "195": {
 243         "code": 195,
 244         "nom": "Fonds d\u00e9di\u00e9s sur dons manuels affect\u00e9s",
 245         "parent": 19,
 246         "position": 1
 247     },
 248     "197": {
 249         "code": 197,
 250         "nom": "Fonds d\u00e9di\u00e9s sur legs et donations affect\u00e9s",
 251         "parent": 19,
 252         "position": 1
 253     },
 254     "198": {
 255         "code": 198,
 256         "nom": "Exc\u00e9dent disponible apr\u00e8s affectation au projet associatif",
 257         "parent": 19,
 258         "position": 1
 259     },
 260     "199": {
 261         "code": 199,
 262         "nom": "Reprise des fonds affect\u00e9s au projet associatif",
 263         "parent": 19,
 264         "position": 1
 265     },
 266     "2": {
 267         "code": 2,
 268         "nom": "Classe 2 \u2014 Comptes d'immobilisations",
 269         "parent": 0,
 270         "position": 2
 271     },
 272     "20": {
 273         "code": 20,
 274         "nom": "IMMOBILISATIONS INCORPORELLES",
 275         "parent": 2,
 276         "position": 2
 277     },
 278     "200": {
 279         "code": 200,
 280         "nom": "Immobilisations incorporelles",
 281         "parent": 20,
 282         "position": 2
 283     },
 284     "21": {
 285         "code": 21,
 286         "nom": "IMMOBILISATIONS CORPORELLES",
 287         "parent": 2,
 288         "position": 2
 289     },
 290     "210": {
 291         "code": 210,
 292         "nom": "Investissements",
 293         "parent": 21,
 294         "position": 2
 295     },
 296     "22": {
 297         "code": 22,
 298         "nom": "IMMOBILISATIONS GREV\u00c9ES DE DROITS",
 299         "parent": 2,
 300         "position": 2
 301     },
 302     "228": {
 303         "code": 228,
 304         "nom": "Immobilisations grev\u00e9es de droits",
 305         "parent": 22,
 306         "position": 2
 307     },
 308     "229": {
 309         "code": 229,
 310         "nom": "Droits des propri\u00e9taires",
 311         "parent": 22,
 312         "position": 2
 313     },
 314     "23": {
 315         "code": 23,
 316         "nom": "IMMOBILISATIONS EN COURS",
 317         "parent": 2,
 318         "position": 2
 319     },
 320     "231": {
 321         "code": 231,
 322         "nom": "Immobilisations corporelles en cours",
 323         "parent": 23,
 324         "position": 2
 325     },
 326     "238": {
 327         "code": 238,
 328         "nom": "Avances et acomptes vers\u00e9s sur commande d'immobilisations corporelles",
 329         "parent": 23,
 330         "position": 2
 331     },
 332     "26": {
 333         "code": 26,
 334         "nom": "PARTICIPATIONS ET CR\u00c9ANCES RATTACH\u00c9ES A DES PARTICIPATIONS",
 335         "parent": 2,
 336         "position": 2
 337     },
 338     "261": {
 339         "code": 261,
 340         "nom": "Titres de participation",
 341         "parent": 26,
 342         "position": 2
 343     },
 344     "27": {
 345         "code": 27,
 346         "nom": "AUTRES IMMOBILISATIONS FINANCI\u00c8RES",
 347         "parent": 2,
 348         "position": 2
 349     },
 350     "270": {
 351         "code": 270,
 352         "nom": "Participations financi\u00e8res",
 353         "parent": 27,
 354         "position": 2
 355     },
 356     "275": {
 357         "code": 275,
 358         "nom": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s",
 359         "parent": 27,
 360         "position": 2
 361     },
 362     "28": {
 363         "code": 28,
 364         "nom": "AMORTISSEMENTS DES IMMOBILISATIONS",
 365         "parent": 2,
 366         "position": 2
 367     },
 368     "280": {
 369         "code": 280,
 370         "nom": "Amortissements des immobilisations incorporelles",
 371         "parent": 28,
 372         "position": 2
 373     },
 374     "281": {
 375         "code": 281,
 376         "nom": "Amortissements des immobilisations corporelles",
 377         "parent": 28,
 378         "position": 2
 379     },
 380     "29": {
 381         "code": 29,
 382         "nom": "D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS",
 383         "parent": 2,
 384         "position": 2
 385     },
 386     "290": {
 387         "code": 290,
 388         "nom": "D\u00e9pr\u00e9ciation des immobilisations incorporelles",
 389         "parent": 29,
 390         "position": 2
 391     },
 392     "291": {
 393         "code": 291,
 394         "nom": "D\u00e9pr\u00e9ciation des immobilisations corporelles",
 395         "parent": 29,
 396         "position": 2
 397     },
 398     "3": {
 399         "code": 3,
 400         "nom": "Classe 3 \u2014 Comptes de stocks",
 401         "parent": 0,
 402         "position": 2
 403     },
 404     "31": {
 405         "code": 31,
 406         "nom": "MATIERES PREMIERES ET FOURNITURES",
 407         "parent": 3,
 408         "position": 2
 409     },
 410     "311": {
 411         "code": 311,
 412         "nom": "Mati\u00e8res",
 413         "parent": 31,
 414         "position": 2
 415     },
 416     "317": {
 417         "code": 317,
 418         "nom": "Fournitures",
 419         "parent": 31,
 420         "position": 2
 421     },
 422     "32": {
 423         "code": 32,
 424         "nom": "AUTRES APPROVISIONNEMENTS",
 425         "parent": 3,
 426         "position": 2
 427     },
 428     "321": {
 429         "code": 321,
 430         "nom": "Mati\u00e8res consommables",
 431         "parent": 32,
 432         "position": 2
 433     },
 434     "322": {
 435         "code": 322,
 436         "nom": "Fournitures consommables",
 437         "parent": 32,
 438         "position": 2
 439     },
 440     "33": {
 441         "code": 33,
 442         "nom": "EN-COURS DE PRODUCTION DE BIENS",
 443         "parent": 3,
 444         "position": 2
 445     },
 446     "331": {
 447         "code": 331,
 448         "nom": "Produits en cours",
 449         "parent": 33,
 450         "position": 2
 451     },
 452     "335": {
 453         "code": 335,
 454         "nom": "Travaux en cours",
 455         "parent": 33,
 456         "position": 2
 457     },
 458     "34": {
 459         "code": 34,
 460         "nom": "EN-COURS DE PRODUCTION DE SERVICES",
 461         "parent": 3,
 462         "position": 2
 463     },
 464     "35": {
 465         "code": 35,
 466         "nom": "STOCKS DE PRODUITS",
 467         "parent": 3,
 468         "position": 2
 469     },
 470     "351": {
 471         "code": 351,
 472         "nom": "Produits interm\u00e9diaires",
 473         "parent": 35,
 474         "position": 2
 475     },
 476     "355": {
 477         "code": 355,
 478         "nom": "Produits finis",
 479         "parent": 35,
 480         "position": 2
 481     },
 482     "358": {
 483         "code": 358,
 484         "nom": "Produits r\u00e9siduels",
 485         "parent": 35,
 486         "position": 2
 487     },
 488     "3581": {
 489         "code": 3581,
 490         "nom": "D\u00e9chets",
 491         "parent": 358,
 492         "position": 2
 493     },
 494     "3585": {
 495         "code": 3585,
 496         "nom": "Rebuts",
 497         "parent": 358,
 498         "position": 2
 499     },
 500     "3586": {
 501         "code": 3586,
 502         "nom": "Mati\u00e8re de r\u00e9cup\u00e9ration",
 503         "parent": 358,
 504         "position": 2
 505     },
 506     "37": {
 507         "code": 37,
 508         "nom": "STOCKS DE MARCHANDISES",
 509         "parent": 3,
 510         "position": 2
 511     },
 512     "370": {
 513         "code": 370,
 514         "nom": "Autres stocks de marchandises",
 515         "parent": 37,
 516         "position": 2
 517     },
 518     "39": {
 519         "code": 39,
 520         "nom": "PROVISIONS POUR DEPRECIATION DES STOCKS ET EN-COURS",
 521         "parent": 3,
 522         "position": 2
 523     },
 524     "391": {
 525         "code": 391,
 526         "nom": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res et fournitures",
 527         "parent": 39,
 528         "position": 2
 529     },
 530     "4": {
 531         "code": 4,
 532         "nom": "Classe 4 \u2014 Comptes de tiers",
 533         "parent": 0,
 534         "position": 3
 535     },
 536     "40": {
 537         "code": 40,
 538         "nom": "FOURNISSEURS ET COMPTES RATTACH\u00c9S",
 539         "parent": 4,
 540         "position": 1
 541     },
 542     "401": {
 543         "code": 401,
 544         "nom": "Fournisseurs",
 545         "parent": 40,
 546         "position": 1
 547     },
 548     "4010": {
 549         "code": 4010,
 550         "nom": "Autres fournisseurs",
 551         "parent": 401,
 552         "position": 1
 553     },
 554     "408": {
 555         "code": 408,
 556         "nom": "Fournisseurs - Factures non parvenues",
 557         "parent": 40,
 558         "position": 1
 559     },
 560     "409": {
 561         "code": 409,
 562         "nom": "Avances aux fournisseurs",
 563         "parent": 40,
 564         "position": 2
 565     },
 566     "41": {
 567         "code": 41,
 568         "nom": "USAGERS ET COMPTES RATTACH\u00c9S",
 569         "parent": 4,
 570         "position": 2
 571     },
 572     "411": {
 573         "code": 411,
 574         "nom": "Usagers",
 575         "parent": 41,
 576         "position": 2
 577     },
 578     "4110": {
 579         "code": 4110,
 580         "nom": "Autres usagers",
 581         "parent": 411,
 582         "position": 2
 583     },
 584     "419": {
 585         "code": 419,
 586         "nom": "Avances aux usagers",
 587         "parent": 41,
 588         "position": 1
 589     },
 590     "42": {
 591         "code": 42,
 592         "nom": "PERSONNEL ET COMPTES RATTACH\u00c9S",
 593         "parent": 4,
 594         "position": 1
 595     },
 596     "421": {
 597         "code": 421,
 598         "nom": "Personnel - R\u00e9mun\u00e9rations dues",
 599         "parent": 42,
 600         "position": 1
 601     },
 602     "4210": {
 603         "code": 4210,
 604         "nom": "Autres membres du personnel",
 605         "parent": 421,
 606         "position": 1
 607     },
 608     "425": {
 609         "code": 425,
 610         "nom": "Personnel - Avances et acomptes",
 611         "parent": 42,
 612         "position": 2
 613     },
 614     "428": {
 615         "code": 428,
 616         "nom": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir",
 617         "parent": 42,
 618         "position": 1
 619     },
 620     "43": {
 621         "code": 43,
 622         "nom": "S\u00c9CURIT\u00c9 SOCIALE ET AUTRES ORGANISMES SOCIAUX",
 623         "parent": 4,
 624         "position": 1
 625     },
 626     "430": {
 627         "code": 430,
 628         "nom": "Dettes et cr\u00e9dits envers les organismes sociaux",
 629         "parent": 43,
 630         "position": 1
 631     },
 632     "431": {
 633         "code": 431,
 634         "nom": "S\u00e9curit\u00e9 sociale",
 635         "parent": 43,
 636         "position": 1
 637     },
 638     "437": {
 639         "code": 437,
 640         "nom": "Autres organismes sociaux",
 641         "parent": 43,
 642         "position": 1
 643     },
 644     "4372": {
 645         "code": 4372,
 646         "nom": "Mutuelles",
 647         "parent": 437,
 648         "position": 1
 649     },
 650     "4373": {
 651         "code": 4373,
 652         "nom": "Caisse de retraite et de pr\u00e9voyance",
 653         "parent": 437,
 654         "position": 1
 655     },
 656     "4374": {
 657         "code": 4374,
 658         "nom": "Caisse d'allocations de ch\u00f4mage - P\u00f4le emploi",
 659         "parent": 437,
 660         "position": 1
 661     },
 662     "4375": {
 663         "code": 4375,
 664         "nom": "AGESSA",
 665         "parent": 437,
 666         "position": 1
 667     },
 668     "4378": {
 669         "code": 4378,
 670         "nom": "Autres organismes sociaux - Divers",
 671         "parent": 437,
 672         "position": 1
 673     },
 674     "438": {
 675         "code": 438,
 676         "nom": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir",
 677         "parent": 43,
 678         "position": 1
 679     },
 680     "4382": {
 681         "code": 4382,
 682         "nom": "Charges sociales sur cong\u00e9s \u00e0 payer",
 683         "parent": 438,
 684         "position": 1
 685     },
 686     "4386": {
 687         "code": 4386,
 688         "nom": "Autres charges \u00e0 payer",
 689         "parent": 438,
 690         "position": 1
 691     },
 692     "4387": {
 693         "code": 4387,
 694         "nom": "Produits \u00e0 recevoir",
 695         "parent": 438,
 696         "position": 2
 697     },
 698     "439": {
 699         "code": 439,
 700         "nom": "Avances aupr\u00e8s des organismes sociaux",
 701         "parent": 43,
 702         "position": 1
 703     },
 704     "44": {
 705         "code": 44,
 706         "nom": "\u00c9TAT ET AUTRES COLLECTIVIT\u00c9S PUBLIQUES",
 707         "parent": 4,
 708         "position": 2
 709     },
 710     "441": {
 711         "code": 441,
 712         "nom": "\u00c9tat - Subventions \u00e0 recevoir",
 713         "parent": 44,
 714         "position": 2
 715     },
 716     "4411": {
 717         "code": 4411,
 718         "nom": "Subventions d'investissement",
 719         "parent": 441,
 720         "position": 2
 721     },
 722     "4417": {
 723         "code": 4417,
 724         "nom": "Subventions d'exploitation",
 725         "parent": 441,
 726         "position": 2
 727     },
 728     "4418": {
 729         "code": 4418,
 730         "nom": "Subventions d'\u00e9quilibre",
 731         "parent": 441,
 732         "position": 2
 733     },
 734     "4419": {
 735         "code": 4419,
 736         "nom": "Avances sur subventions",
 737         "parent": 441,
 738         "position": 2
 739     },
 740     "442": {
 741         "code": 442,
 742         "nom": "\u00c9tat - Imp\u00f4ts et taxes recouvrables sur des tiers",
 743         "parent": 44,
 744         "position": 1
 745     },
 746     "444": {
 747         "code": 444,
 748         "nom": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices",
 749         "parent": 44,
 750         "position": 2
 751     },
 752     "445": {
 753         "code": 445,
 754         "nom": "\u00c9tat - Taxes sur le chiffre d'affaires",
 755         "parent": 44,
 756         "position": 2
 757     },
 758     "4455": {
 759         "code": 4455,
 760         "nom": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser",
 761         "parent": 445,
 762         "position": 2
 763     },
 764     "44551": {
 765         "code": 44551,
 766         "nom": "TVA \u00e0 d\u00e9caisser",
 767         "parent": 4455,
 768         "position": 2
 769     },
 770     "44558": {
 771         "code": 44558,
 772         "nom": "Taxes assimil\u00e9es \u00e0 la TVA",
 773         "parent": 4455,
 774         "position": 2
 775     },
 776     "4456": {
 777         "code": 4456,
 778         "nom": "Taxes sur le chiffre d'affaires d\u00e9ductibles",
 779         "parent": 445,
 780         "position": 2
 781     },
 782     "44562": {
 783         "code": 44562,
 784         "nom": "TVA sur immobilisations",
 785         "parent": 4456,
 786         "position": 2
 787     },
 788     "44566": {
 789         "code": 44566,
 790         "nom": "TVA sur autres biens et services",
 791         "parent": 4456,
 792         "position": 2
 793     },
 794     "4457": {
 795         "code": 4457,
 796         "nom": "Taxes sur le chiffre d'affaires collect\u00e9es par l'association",
 797         "parent": 445,
 798         "position": 2
 799     },
 800     "4458": {
 801         "code": 4458,
 802         "nom": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente",
 803         "parent": 445,
 804         "position": 2
 805     },
 806     "44581": {
 807         "code": 44581,
 808         "nom": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
 809         "parent": 4458,
 810         "position": 2
 811     },
 812     "44582": {
 813         "code": 44582,
 814         "nom": "Acomptes - R\u00e9gime du forfait",
 815         "parent": 4458,
 816         "position": 2
 817     },
 818     "44583": {
 819         "code": 44583,
 820         "nom": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
 821         "parent": 4458,
 822         "position": 2
 823     },
 824     "44584": {
 825         "code": 44584,
 826         "nom": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
 827         "parent": 4458,
 828         "position": 2
 829     },
 830     "44586": {
 831         "code": 44586,
 832         "nom": "Taxes sur le chiffre d'affaires sur factures non parvenues",
 833         "parent": 4458,
 834         "position": 2
 835     },
 836     "44587": {
 837         "code": 44587,
 838         "nom": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
 839         "parent": 4458,
 840         "position": 2
 841     },
 842     "447": {
 843         "code": 447,
 844         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
 845         "parent": 44,
 846         "position": 1
 847     },
 848     "4471": {
 849         "code": 4471,
 850         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
 851         "parent": 447,
 852         "position": 1
 853     },
 854     "44711": {
 855         "code": 44711,
 856         "nom": "Taxe sur les salaires",
 857         "parent": 4471,
 858         "position": 1
 859     },
 860     "44713": {
 861         "code": 44713,
 862         "nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
 863         "parent": 4471,
 864         "position": 1
 865     },
 866     "44714": {
 867         "code": 44714,
 868         "nom": "Cotisation par d\u00e9faut d'investissement obligatoire dans la construction",
 869         "parent": 4471,
 870         "position": 1
 871     },
 872     "44718": {
 873         "code": 44718,
 874         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
 875         "parent": 4471,
 876         "position": 1
 877     },
 878     "4473": {
 879         "code": 4473,
 880         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Autres organismes)",
 881         "parent": 447,
 882         "position": 1
 883     },
 884     "44733": {
 885         "code": 44733,
 886         "nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
 887         "parent": 4473,
 888         "position": 1
 889     },
 890     "44734": {
 891         "code": 44734,
 892         "nom": "Participation des employeurs \u00e0 l'effort de construction (versements \u00e0 fonds perdus)",
 893         "parent": 4473,
 894         "position": 1
 895     },
 896     "4475": {
 897         "code": 4475,
 898         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
 899         "parent": 447,
 900         "position": 1
 901     },
 902     "4477": {
 903         "code": 4477,
 904         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
 905         "parent": 447,
 906         "position": 1
 907     },
 908     "448": {
 909         "code": 448,
 910         "nom": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir",
 911         "parent": 44,
 912         "position": 1
 913     },
 914     "4482": {
 915         "code": 4482,
 916         "nom": "Charges fiscales sur cong\u00e9s \u00e0 payer",
 917         "parent": 448,
 918         "position": 1
 919     },
 920     "4486": {
 921         "code": 4486,
 922         "nom": "Autres charges \u00e0 payer",
 923         "parent": 448,
 924         "position": 1
 925     },
 926     "4487": {
 927         "code": 4487,
 928         "nom": "Produits \u00e0 recevoir",
 929         "parent": 448,
 930         "position": 2
 931     },
 932     "449": {
 933         "code": 449,
 934         "nom": "Avances aupr\u00e8s de l'\u00e9tat et des collectivit\u00e9s publiques",
 935         "parent": 44,
 936         "position": 1
 937     },
 938     "45": {
 939         "code": 45,
 940         "nom": "CONF\u00c9D\u00c9RATION, F\u00c9D\u00c9RATION, UNIONS ET ASSOCIATIONS AFFILI\u00c9ES",
 941         "parent": 4,
 942         "position": 3
 943     },
 944     "451": {
 945         "code": 451,
 946         "nom": "Conf\u00e9d\u00e9ration, f\u00e9d\u00e9ration et associations affili\u00e9es - Compte courant",
 947         "parent": 45,
 948         "position": 3
 949     },
 950     "455": {
 951         "code": 455,
 952         "nom": "Soci\u00e9taires - Comptes courants",
 953         "parent": 45,
 954         "position": 3
 955     },
 956     "46": {
 957         "code": 46,
 958         "nom": "D\u00c9BITEURS DIVERS ET CR\u00c9DITEURS DIVERS",
 959         "parent": 4,
 960         "position": 3
 961     },
 962     "467": {
 963         "code": 467,
 964         "nom": "Autres comptes d\u00e9biteurs et cr\u00e9diteurs",
 965         "parent": 46,
 966         "position": 3
 967     },
 968     "468": {
 969         "code": 468,
 970         "nom": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir",
 971         "parent": 46,
 972         "position": 3
 973     },
 974     "4686": {
 975         "code": 4686,
 976         "nom": "Charges \u00e0 payer",
 977         "parent": 468,
 978         "position": 1
 979     },
 980     "4687": {
 981         "code": 4687,
 982         "nom": "Produits \u00e0 recevoir",
 983         "parent": 468,
 984         "position": 2
 985     },
 986     "47": {
 987         "code": 47,
 988         "nom": "COMPTES TRANSITOIRES OU D'ATTENTE",
 989         "parent": 4,
 990         "position": 3
 991     },
 992     "471": {
 993         "code": 471,
 994         "nom": "Recettes \u00e0 classer",
 995         "parent": 47,
 996         "position": 1
 997     },
 998     "472": {
 999         "code": 472,
1000         "nom": "D\u00e9penses \u00e0 classer et \u00e0 r\u00e9gulariser",
1001         "parent": 47,
1002         "position": 2
1003     },
1004     "48": {
1005         "code": 48,
1006         "nom": "COMPTES DE R\u00c9GULARISATION",
1007         "parent": 4,
1008         "position": 3
1009     },
1010     "481": {
1011         "code": 481,
1012         "nom": "Charges \u00e0 r\u00e9partir sur plusieurs exercices",
1013         "parent": 48,
1014         "position": 2
1015     },
1016     "486": {
1017         "code": 486,
1018         "nom": "Charges constat\u00e9es d'avance",
1019         "parent": 48,
1020         "position": 2
1021     },
1022     "487": {
1023         "code": 487,
1024         "nom": "Produits constat\u00e9s d'avance",
1025         "parent": 48,
1026         "position": 1
1027     },
1028     "49": {
1029         "code": 49,
1030         "nom": "DEPRECIATION DES COMPTES DE TIERS",
1031         "parent": 4,
1032         "position": 2
1033     },
1034     "491": {
1035         "code": 491,
1036         "nom": "D\u00e9pr\u00e9ciation des comptes clients",
1037         "parent": 49,
1038         "position": 2
1039     },
1040     "496": {
1041         "code": 496,
1042         "nom": "D\u00e9pr\u00e9ciation des comptes d\u00e9biteurs divers",
1043         "parent": 49,
1044         "position": 2
1045     },
1046     "5": {
1047         "code": 5,
1048         "nom": "Classe 5 \u2014 Comptes financiers",
1049         "parent": 0,
1050         "position": 2
1051     },
1052     "50": {
1053         "code": 50,
1054         "nom": "VALEURS MOBILI\u00c8RES DE PLACEMENT",
1055         "parent": 5,
1056         "position": 2
1057     },
1058     "51": {
1059         "code": 51,
1060         "nom": "BANQUES, \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S",
1061         "parent": 5,
1062         "position": 2
1063     },
1064     "512": {
1065         "code": 512,
1066         "nom": "Banques",
1067         "parent": 51,
1068         "position": 2
1069     },
1070     "53": {
1071         "code": 53,
1072         "nom": "CAISSE",
1073         "parent": 5,
1074         "position": 2
1075     },
1076     "530": {
1077         "code": 530,
1078         "nom": "Caisse",
1079         "parent": 53,
1080         "position": 2
1081     },
1082     "54": {
1083         "code": 54,
1084         "nom": "R\u00c9GIES D'AVANCES ET ACCR\u00c9DITIFS",
1085         "parent": 5,
1086         "position": 2
1087     },
1088     "58": {
1089         "code": 58,
1090         "nom": "VIREMENTS INTERNES",
1091         "parent": 5,
1092         "position": 2
1093     },
1094     "59": {
1095         "code": 59,
1096         "nom": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES COMPTES FINANCIERS",
1097         "parent": 5,
1098         "position": 2
1099     },
1100     "6": {
1101         "code": 6,
1102         "nom": "Classe 6 \u2014 Comptes de charges",
1103         "parent": 0,
1104         "position": 8
1105     },
1106     "60": {
1107         "code": 60,
1108         "nom": "ACHATS",
1109         "parent": 6,
1110         "position": 8
1111     },
1112     "601": {
1113         "code": 601,
1114         "nom": "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res et fournitures",
1115         "parent": 60,
1116         "position": 8
1117     },
1118     "602": {
1119         "code": 602,
1120         "nom": "Achats stock\u00e9s - Autres approvisionnements",
1121         "parent": 60,
1122         "position": 8
1123     },
1124     "604": {
1125         "code": 604,
1126         "nom": "Achat d'\u00e9tudes et prestations de services",
1127         "parent": 60,
1128         "position": 8
1129     },
1130     "606": {
1131         "code": 606,
1132         "nom": "Achats non stock\u00e9s de mati\u00e8res et fournitures",
1133         "parent": 60,
1134         "position": 8
1135     },
1136     "6061": {
1137         "code": 6061,
1138         "nom": "Fournitures non stockables (eau, \u00e9nergie...)",
1139         "parent": 606,
1140         "position": 8
1141     },
1142     "6063": {
1143         "code": 6063,
1144         "nom": "Fournitures d'entretien et de petit \u00e9quipement",
1145         "parent": 606,
1146         "position": 8
1147     },
1148     "6064": {
1149         "code": 6064,
1150         "nom": "Fournitures administratives",
1151         "parent": 606,
1152         "position": 8
1153     },
1154     "6068": {
1155         "code": 6068,
1156         "nom": "Autres mati\u00e8res et fournitures",
1157         "parent": 606,
1158         "position": 8
1159     },
1160     "607": {
1161         "code": 607,
1162         "nom": "Achats de marchandises",
1163         "parent": 60,
1164         "position": 8
1165     },
1166     "61": {
1167         "code": 61,
1168         "nom": "SERVICES EXT\u00c9RIEURS",
1169         "parent": 6,
1170         "position": 8
1171     },
1172     "611": {
1173         "code": 611,
1174         "nom": "Sous-traitance g\u00e9n\u00e9rale",
1175         "parent": 61,
1176         "position": 8
1177     },
1178     "612": {
1179         "code": 612,
1180         "nom": "Redevances de cr\u00e9dit-bail",
1181         "parent": 61,
1182         "position": 8
1183     },
1184     "613": {
1185         "code": 613,
1186         "nom": "Locations",
1187         "parent": 61,
1188         "position": 8
1189     },
1190     "614": {
1191         "code": 614,
1192         "nom": "Charges locatives et de co-propri\u00e9t\u00e9",
1193         "parent": 61,
1194         "position": 8
1195     },
1196     "615": {
1197         "code": 615,
1198         "nom": "Entretiens et r\u00e9parations",
1199         "parent": 61,
1200         "position": 8
1201     },
1202     "616": {
1203         "code": 616,
1204         "nom": "Primes d'assurance",
1205         "parent": 61,
1206         "position": 8
1207     },
1208     "618": {
1209         "code": 618,
1210         "nom": "Divers",
1211         "parent": 61,
1212         "position": 8
1213     },
1214     "62": {
1215         "code": 62,
1216         "nom": "AUTRES SERVICES EXT\u00c9RIEURS",
1217         "parent": 6,
1218         "position": 8
1219     },
1220     "621": {
1221         "code": 621,
1222         "nom": "Personnel ext\u00e9rieur \u00e0 l'association",
1223         "parent": 62,
1224         "position": 8
1225     },
1226     "622": {
1227         "code": 622,
1228         "nom": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires",
1229         "parent": 62,
1230         "position": 8
1231     },
1232     "6226": {
1233         "code": 6226,
1234         "nom": "Honoraires",
1235         "parent": 622,
1236         "position": 8
1237     },
1238     "6227": {
1239         "code": 6227,
1240         "nom": "Frais d'actes et de contentieux",
1241         "parent": 622,
1242         "position": 8
1243     },
1244     "6228": {
1245         "code": 6228,
1246         "nom": "Divers",
1247         "parent": 622,
1248         "position": 8
1249     },
1250     "623": {
1251         "code": 623,
1252         "nom": "Publicit\u00e9, publications, relations publiques",
1253         "parent": 62,
1254         "position": 8
1255     },
1256     "624": {
1257         "code": 624,
1258         "nom": "Transports de biens et transports collectifs du personnel",
1259         "parent": 62,
1260         "position": 8
1261     },
1262     "625": {
1263         "code": 625,
1264         "nom": "D\u00e9placements, missions et r\u00e9ceptions",
1265         "parent": 62,
1266         "position": 8
1267     },
1268     "626": {
1269         "code": 626,
1270         "nom": "Frais postaux et de t\u00e9l\u00e9communications",
1271         "parent": 62,
1272         "position": 8
1273     },
1274     "627": {
1275         "code": 627,
1276         "nom": "Services bancaires et assimil\u00e9s",
1277         "parent": 62,
1278         "position": 8
1279     },
1280     "628": {
1281         "code": 628,
1282         "nom": "Divers",
1283         "parent": 62,
1284         "position": 8
1285     },
1286     "63": {
1287         "code": 63,
1288         "nom": "IMP\u00d4TS, TAXES ET VERSEMENTS ASSIMIL\u00c9S",
1289         "parent": 6,
1290         "position": 8
1291     },
1292     "631": {
1293         "code": 631,
1294         "nom": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
1295         "parent": 63,
1296         "position": 8
1297     },
1298     "6311": {
1299         "code": 6311,
1300         "nom": "Taxes sur les salaires",
1301         "parent": 631,
1302         "position": 8
1303     },
1304     "6313": {
1305         "code": 6313,
1306         "nom": "Participations des employeurs \u00e0 la formation professionnelle continue",
1307         "parent": 631,
1308         "position": 8
1309     },
1310     "635": {
1311         "code": 635,
1312         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
1313         "parent": 63,
1314         "position": 8
1315     },
1316     "6351": {
1317         "code": 6351,
1318         "nom": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)",
1319         "parent": 635,
1320         "position": 8
1321     },
1322     "6353": {
1323         "code": 6353,
1324         "nom": "Imp\u00f4ts indirects",
1325         "parent": 635,
1326         "position": 8
1327     },
1328     "637": {
1329         "code": 637,
1330         "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
1331         "parent": 63,
1332         "position": 8
1333     },
1334     "64": {
1335         "code": 64,
1336         "nom": "CHARGES DE PERSONNEL",
1337         "parent": 6,
1338         "position": 8
1339     },
1340     "641": {
1341         "code": 641,
1342         "nom": "R\u00e9mun\u00e9rations du personnel",
1343         "parent": 64,
1344         "position": 8
1345     },
1346     "643": {
1347         "code": 643,
1348         "nom": "R\u00e9mun\u00e9rations du personnel artistique et assimil\u00e9s",
1349         "parent": 64,
1350         "position": 8
1351     },
1352     "645": {
1353         "code": 645,
1354         "nom": "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance",
1355         "parent": 64,
1356         "position": 8
1357     },
1358     "647": {
1359         "code": 647,
1360         "nom": "Autres charges sociales",
1361         "parent": 64,
1362         "position": 8
1363     },
1364     "648": {
1365         "code": 648,
1366         "nom": "Autres charges de personnel",
1367         "parent": 64,
1368         "position": 8
1369     },
1370     "65": {
1371         "code": 65,
1372         "nom": "AUTRES CHARGES DE GESTION COURANTE",
1373         "parent": 6,
1374         "position": 8
1375     },
1376     "658": {
1377         "code": 658,
1378         "nom": "Charges diverses de gestion courante",
1379         "parent": 65,
1380         "position": 8
1381     },
1382     "66": {
1383         "code": 66,
1384         "nom": "CHARGES FINANCI\u00c8RES",
1385         "parent": 6,
1386         "position": 8
1387     },
1388     "661": {
1389         "code": 661,
1390         "nom": "Charges d'int\u00e9r\u00eats",
1391         "parent": 66,
1392         "position": 8
1393     },
1394     "67": {
1395         "code": 67,
1396         "nom": "CHARGES EXCEPTIONNELLES",
1397         "parent": 6,
1398         "position": 8
1399     },
1400     "671": {
1401         "code": 671,
1402         "nom": "Charges exceptionnelles sur op\u00e9rations de gestion",
1403         "parent": 67,
1404         "position": 8
1405     },
1406     "6713": {
1407         "code": 6713,
1408         "nom": "Dons, lib\u00e9ralit\u00e9s",
1409         "parent": 671,
1410         "position": 8
1411     },
1412     "678": {
1413         "code": 678,
1414         "nom": "Autres charges exceptionnelles",
1415         "parent": 67,
1416         "position": 8
1417     },
1418     "6788": {
1419         "code": 6788,
1420         "nom": "Charges exceptionnelles diverses",
1421         "parent": 678,
1422         "position": 8
1423     },
1424     "68": {
1425         "code": 68,
1426         "nom": "DOTATIONS AUX AMORTISSEMENTS, D\u00c9PR\u00c9CIATIONS, PROVISIONS ET ENGAGEMENTS",
1427         "parent": 6,
1428         "position": 8
1429     },
1430     "681": {
1431         "code": 681,
1432         "nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation",
1433         "parent": 68,
1434         "position": 8
1435     },
1436     "6811": {
1437         "code": 6811,
1438         "nom": "Dotations aux amortissements des immobilisations incorporelles et corporelles",
1439         "parent": 681,
1440         "position": 8
1441     },
1442     "68111": {
1443         "code": 68111,
1444         "nom": "Immobilisations incorporelles",
1445         "parent": 6811,
1446         "position": 8
1447     },
1448     "68112": {
1449         "code": 68112,
1450         "nom": "Immobilisations corporelles",
1451         "parent": 6811,
1452         "position": 8
1453     },
1454     "686": {
1455         "code": 686,
1456         "nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res",
1457         "parent": 68,
1458         "position": 8
1459     },
1460     "69": {
1461         "code": 69,
1462         "nom": "PARTICIPATION DES SALARI\u00c9S - IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES ET ASSIMIL\u00c9S",
1463         "parent": 6,
1464         "position": 8
1465     },
1466     "695": {
1467         "code": 695,
1468         "nom": "Imp\u00f4ts sur les soci\u00e9t\u00e9s (y compris imp\u00f4ts sur les soci\u00e9t\u00e9s des personnes morales non lucratives)",
1469         "parent": 69,
1470         "position": 8
1471     },
1472     "7": {
1473         "code": 7,
1474         "nom": "Classe 7 \u2014 Comptes de produits",
1475         "parent": 0,
1476         "position": 4
1477     },
1478     "70": {
1479         "code": 70,
1480         "nom": "VENTES DE PRODUITS FINIS, PRESTATIONS DE SERVICES, MARCHANDISES",
1481         "parent": 7,
1482         "position": 4
1483     },
1484     "701": {
1485         "code": 701,
1486         "nom": "Ventes de produits finis",
1487         "parent": 70,
1488         "position": 4
1489     },
1490     "706": {
1491         "code": 706,
1492         "nom": "Prestations de services",
1493         "parent": 70,
1494         "position": 4
1495     },
1496     "707": {
1497         "code": 707,
1498         "nom": "Ventes de marchandises",
1499         "parent": 70,
1500         "position": 4
1501     },
1502     "708": {
1503         "code": 708,
1504         "nom": "Produits des activit\u00e9s annexes",
1505         "parent": 70,
1506         "position": 4
1507     },
1508     "71": {
1509         "code": 71,
1510         "nom": "PRODUCTION STOCK\u00c9E (OU D\u00c9STOCKAGE)",
1511         "parent": 7,
1512         "position": 4
1513     },
1514     "72": {
1515         "code": 72,
1516         "nom": "PRODUCTION IMMOBILIS\u00c9E",
1517         "parent": 7,
1518         "position": 4
1519     },
1520     "74": {
1521         "code": 74,
1522         "nom": "SUBVENTIONS D'EXPLOITATION",
1523         "parent": 7,
1524         "position": 4
1525     },
1526     "740": {
1527         "code": 740,
1528         "nom": "Subventions re\u00e7ues",
1529         "parent": 74,
1530         "position": 4
1531     },
1532     "75": {
1533         "code": 75,
1534         "nom": "AUTRES PRODUITS DE GESTION COURANTE",
1535         "parent": 7,
1536         "position": 4
1537     },
1538     "754": {
1539         "code": 754,
1540         "nom": "Collectes",
1541         "parent": 75,
1542         "position": 4
1543     },
1544     "756": {
1545         "code": 756,
1546         "nom": "Cotisations",
1547         "parent": 75,
1548         "position": 4
1549     },
1550     "758": {
1551         "code": 758,
1552         "nom": "Produits divers de gestion courante",
1553         "parent": 75,
1554         "position": 4
1555     },
1556     "7587": {
1557         "code": 7587,
1558         "nom": "Ventes de dons en nature",
1559         "parent": 758,
1560         "position": 4
1561     },
1562     "7588": {
1563         "code": 7588,
1564         "nom": "Autres produits de la g\u00e9n\u00e9rosit\u00e9 du public",
1565         "parent": 758,
1566         "position": 4
1567     },
1568     "76": {
1569         "code": 76,
1570         "nom": "PRODUITS FINANCIERS",
1571         "parent": 7,
1572         "position": 4
1573     },
1574     "760": {
1575         "code": 760,
1576         "nom": "Produits financiers",
1577         "parent": 76,
1578         "position": 4
1579     },
1580     "77": {
1581         "code": 77,
1582         "nom": "PRODUITS EXCEPTIONNELS",
1583         "parent": 7,
1584         "position": 4
1585     },
1586     "771": {
1587         "code": 771,
1588         "nom": "Produits exceptionnels sur op\u00e9rations de gestion",
1589         "parent": 77,
1590         "position": 4
1591     },
1592     "7713": {
1593         "code": 7713,
1594         "nom": "Lib\u00e9ralit\u00e9s re\u00e7ues",
1595         "parent": 771,
1596         "position": 4
1597     },
1598     "7715": {
1599         "code": 7715,
1600         "nom": "Subventions d'\u00e9quilibre",
1601         "parent": 771,
1602         "position": 4
1603     },
1604     "775": {
1605         "code": 775,
1606         "nom": "Produits des cessions d'\u00e9l\u00e9ments d'actifs",
1607         "parent": 77,
1608         "position": 4
1609     },
1610     "778": {
1611         "code": 778,
1612         "nom": "Autres produits exceptionnels",
1613         "parent": 77,
1614         "position": 4
1615     },
1616     "7780": {
1617         "code": 7780,
1618         "nom": "Manifestations diverses",
1619         "parent": 778,
1620         "position": 4
1621     },
1622     "7788": {
1623         "code": 7788,
1624         "nom": "Produits exceptionnels divers",
1625         "parent": 778,
1626         "position": 4
1627     },
1628     "78": {
1629         "code": 78,
1630         "nom": "REPRISES SUR AMORTISSEMENTS ET PROVISIONS",
1631         "parent": 7,
1632         "position": 4
1633     },
1634     "79": {
1635         "code": 79,
1636         "nom": "TRANSFERT DE CHARGES",
1637         "parent": 7,
1638         "position": 4
1639     },
1640     "791": {
1641         "code": 791,
1642         "nom": "Transferts de charges d'exploitation",
1643         "parent": 79,
1644         "position": 4
1645     },
1646     "796": {
1647         "code": 796,
1648         "nom": "Transferts de charges financi\u00e8res",
1649         "parent": 79,
1650         "position": 4
1651     },
1652     "797": {
1653         "code": 797,
1654         "nom": "Transferts de charges exceptionnels",
1655         "parent": 79,
1656         "position": 4
1657     },
1658     "8": {
1659         "code": 8,
1660         "nom": "Classe 8 \u00ad\u2014 Contributions b\u00e9n\u00e9voles en nature",
1661         "parent": 0,
1662         "position": 12
1663     },
1664     "86": {
1665         "code": 86,
1666         "nom": "R\u00c9PARTITION PAR NATURE DE CHARGES",
1667         "parent": 8,
1668         "position": 8
1669     },
1670     "861": {
1671         "code": 861,
1672         "nom": "Mise \u00e0 dispositions gratuites de biens",
1673         "parent": 86,
1674         "position": 8
1675     },
1676     "862": {
1677         "code": 862,
1678         "nom": "Prestations",
1679         "parent": 86,
1680         "position": 8
1681     },
1682     "864": {
1683         "code": 864,
1684         "nom": "Personnel b\u00e9n\u00e9vole",
1685         "parent": 86,
1686         "position": 8
1687     },
1688     "87": {
1689         "code": 87,
1690         "nom": "R\u00c9PARTITION PAR NATURE DE RESSOURCES",
1691         "parent": 8,
1692         "position": 4
1693     },
1694     "870": {
1695         "code": 870,
1696         "nom": "B\u00e9n\u00e9volat",
1697         "parent": 87,
1698         "position": 4
1699     },
1700     "871": {
1701         "code": 871,
1702         "nom": "Prestations en nature",
1703         "parent": 87,
1704         "position": 4
1705     },
1706     "875": {
1707         "code": 875,
1708         "nom": "Dons en nature",
1709         "parent": 87,
1710         "position": 4
1711     },
1712     "9": {
1713         "code": 9,
1714         "nom": "Classe 9 \u2014 Comptes analytiques",
1715         "parent": 0,
1716         "position": 12
1717     }
1718 }