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-01/01 Initialisation des comptes
- 1.Capital 0 ; 1. COMPTES DE CAPITAUX
- 1.Capital:0.Fonds 0 ; 10. Fonds associatifs et reserves
- 1.Capital:0.Fonds:2.SDR 0 ; 102. Fonds associatifs sans droit de reprise (SDR)
- 1.Capital:0.Fonds:2.SDR:4.Apport 0 ; 1024. Apports SDR
- 1.Capital:0.Fonds:2.SDR:6.Sub_invest_BR 0 ; 1026. Subventions d’investissement (biens renouvelables) SDR
- 1.Capital:0.Fonds:3.ADR 0 ; 103. Fonds associatifs avec droit de reprise (ADR)
- 1.Capital:0.Fonds:3.ADR:4.Apport 0 ; 1034. Apports ADR
- 1.Capital:0.Fonds:3.ADR:6.Sub_invest_BR 0 ; 1036. Subventions d’investissement (biens renouvelables) ADR
- 1.Capital:0.Fonds:6.Réserve 0 ; 106. Réserves
- 1.Capital:0.Fonds:6.Réserve:3.Statutaire 0 ; 1063. Réserves statutaires ou contractuelles
- 1.Capital:0.Fonds:6.Réserve:8.Autre 0 ; 1068. Autres réserves (dont réserves pour projet associatif)
- 1.Capital:1.Report 0 ; 11. Report à nouveau
- 1.Capital:1.Report:0.Bénéfice 0 ; 110. Report à nouveau (solde créditeur/bénéfice)
- 1.Capital:1.Report:5.Financeur 0 ; 115. Résultats sous contrôle de tiers financeurs
- 1.Capital:1.Report:9.Déficit 0 ; 119. Report à nouveau (solde débiteur/perte)
- 1.Capital:2.Résultat 0 ; 12. Résultat net de l’exercice
- 1.Capital:2.Résultat:0.Bénéfice 0 ; 120. Résultat de l’exercice (excédent/bénéfice)
- 1.Capital:2.Résultat:9.Déficit 0 ; 129. Résultat de l’exercice (déficit/perte)
- 1.Capital:3.Sub_invest_BNR 0 ; 13. Subventions d’investissements (biens non renouvelables) ADR
- 1.Capital:3.Sub_invest_BNR:1.Equipement 0 ; 131. Subventions d’équipement
- 1.Capital:3.Sub_invest_BNR:1.Equipement:1.État 0 ; 1311. État
- 1.Capital:3.Sub_invest_BNR:1.Equipement:2.Région 0 ; 1312. Région
- 1.Capital:3.Sub_invest_BNR:1.Equipement:3.Département 0 ; 1313. Département
- 1.Capital:3.Sub_invest_BNR:1.Equipement:4.Commune 0 ; 1314. Commune
- 1.Capital:3.Sub_invest_BNR:1.Equipement:5.Collectivité_publique 0 ; 1315. Collectivités publiques
- 1.Capital:3.Sub_invest_BNR:1.Equipement:6.Entreprise_publique 0 ; 1316. Entreprises publiques
- 1.Capital:3.Sub_invest_BNR:1.Equipement:7.Organisme_privé 0 ; 1317. Entreprises et organismes privés
- 1.Capital:3.Sub_invest_BNR:1.Equipement:8.Autre 0 ; 1318. Autres
- 1.Capital:3.Sub_invest_BNR:8.Autre 0 ; 138. Autres subventions d’investissement
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat 0 ; 139. Subventions d’investissements inscrites au compte de résultat
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement 0 ; 1391. Subvention d'équipement
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:1.État 0 ; 13911. État
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:2.Région 0 ; 13912. Région
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:3.Département 0 ; 13913. Département
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:4.Commune 0 ; 13914. Commune
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:5.Collectivité_publique 0 ; 13915. Collectivités publiques
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:6.Entreprise_publique 0 ; 13916. Entreprises publiques
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:7.Organisme_privé 0 ; 13917. Entreprises et organismes privés
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:8.Autre 0 ; 13918. Autres
- 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:2.Autre 0 ; 1392. Autres subventions d'investissement
- 1.Capital:5.Provision_risque&charge 0 ; 15. Provisions pour risques et charges
- 1.Capital:5.Provision_risque&charge:1.Risque 0 ; 151. Provisions pour risques
- 1.Capital:5.Provision_risque&charge:5.Impôt 0 ; 155. Provisions pour impôts
- 1.Capital:5.Provision_risque&charge:8.Autre 0 ; 158. Autres provisions pour charges
- 1.Capital:5.Provision_risque&charge:8.Autre:2.Congés_à_payer 0 ; 1582. Provisions pour congés à payer
- 1.Capital:6.Emprunt,Dette 0 ; 16. Emprunts et dettes assimilees
- 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit 0 ; 164. Emprunts auprès des établissements de crédit
- 1.Capital:6.Emprunt,Dette:5.Dépôt,Caution 0 ; 165. Dépôts et cautionnements reçus
- 1.Capital:6.Emprunt,Dette:8.Autre 0 ; 168. Autres emprunts et dettes assimilées
- 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt 0 ; 1681. Autres emprunts
- 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:1.Bénévole 0 ; 16811. Bénévoles
- 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:2.Salarié-e 0 ; 16812. Salarié-e-s
- 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:3.Cyclofficine 0 ; 16813. Cyclofficine
- 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:4.Autre 0 ; 16814. Autre
- 1.Capital:6.Emprunt,Dette:8.Autre:7.Dette 0 ; 1687. Autres dettes
- 1.Capital:9.Fonds_dédiés 0 ; 19. Fonds dédiés
- 1.Capital:9.Fonds_dédiés:4.Sub_exploit 0 ; 194. Fonds dédiés sur subventions de fonctionnement
- 1.Capital:9.Fonds_dédiés:5.Don_affecté 0 ; 195. Fonds dédiés sur dons manuels affectés
- 2.Immobilisation 0 ; 2. COMPTES D'IMMOBILISATIONS
- 2.Immobilisation:1.Corporelle 0 ; 21. Immobilisations corporelles
- 2.Immobilisation:1.Corporelle:5.Equipement 0 ; 215. Installations techniques, matériel et outillage industriels
- 2.Immobilisation:1.Corporelle:8.Autre 0 ; 218. Autres immobilisations corporelles
- 2.Immobilisation:1.Corporelle:8.Autre:1.Travaux 0 ; 2181. Installation générale, agencement, aménagement divers
- 2.Immobilisation:1.Corporelle:8.Autre:2.Transport 0 ; 2182. Matériel de transport
- 2.Immobilisation:1.Corporelle:8.Autre:3.Matériel_bureau&info 0 ; 2183. Matériel de bureau et matériel informatique
- 2.Immobilisation:1.Corporelle:8.Autre:4.Mobilier 0 ; 2184. Mobilier
- 2.Immobilisation:2.Concession 0 ; 22. Immobilisations mises en concession
- 2.Immobilisation:2.Concession:8.Immo_grévées_droits 0 ; 228. Immobilisations grevées de droits
- 2.Immobilisation:2.Concession:9.Droits_propriétaire 0 ; 229. Droits des propriétaires
- 2.Immobilisation:6.Participation 0 ; 26.Participations et créances rattachées à des participations
- 2.Immobilisation:6.Participation:1.Titre 0 ; 261. Titres de participation
- 2.Immobilisation:6.Participation:1.Titre:8.Autre 0 ; 2618. Autres titres
- 2.Immobilisation:7.Financière 0 ; 27. Autres immobilisations financières
- 2.Immobilisation:7.Financière:4.Prêt 0 ; 274. Prêts
- 2.Immobilisation:7.Financière:4.Prêt:3.Au_personnel 0 ; 2743. Prêts au personnel
- 2.Immobilisation:7.Financière:4.Prêt:8.Autre 0 ; 2748. Autres prêts
- 2.Immobilisation:7.Financière:5.Dépôt,Caution 0 ; 275. Dépôts et cautionnements versés
- 2.Immobilisation:8.Amortissement 0 ; 28. Amortissements des immobilisations
- 2.Immobilisation:8.Amortissement:1.Immo_corp 0 ; 281. Amortissements des immobilisations corporelles
- 2.Immobilisation:8.Amortissement:1.Immo_corp:5.Equipement 0 ; 2815. Installations techniques, matériel et outillage industriels (même ventilation que celle du_compte_215)
- 2.Immobilisation:8.Amortissement:1.Immo_corp:8.Autre 0 ; 2818. Autres immobilisations corporelles
- 4.Tiers 0 ; 4. COMPTES TIERS
- 4.Tiers:0.Fournisseur 0 ; 40. Fournisseurs et comptes rattachés
- 4.Tiers:0.Fournisseur:1.Fournisseur 0 ; 401. Fournisseurs
- 4.Tiers:0.Fournisseur:1.Fournisseur:1.Bien,Prestation 0 ; 4011. Fournisseurs - achats de biens ou de prestations de services
- 4.Tiers:0.Fournisseur:1.Fournisseur:7.Retenue_garantie 0 ; 4017. Fournisseurs - Retenue de garantie
- 4.Tiers:0.Fournisseur:3.Effets_à_payer 0 ; 403. Fournisseurs - effets à payer
- 4.Tiers:0.Fournisseur:4.Immobilisation 0 ; 404. Fournisseurs d’immobilisations
- 4.Tiers:0.Fournisseur:4.Immobilisation:1.Achat 0 ; 4041. Fournisseurs - Achats d'immobilisations
- 4.Tiers:0.Fournisseur:4.Immobilisation:7.Retenue_garantie 0 ; 4047. Fournisseurs d'immobilisations - Retenue de garantie
- 4.Tiers:0.Fournisseur:5.Immo_effets_à_payer 0 ; 405. Fournisseurs d’immobilisations - Effets à payer
- 4.Tiers:0.Fournisseur:8.Facture_non_parvenue 0 ; 408. Fournisseurs - Factures non parvenues
- 4.Tiers:0.Fournisseur:8.Facture_non_parvenue:1.Bien,Prestation 0 ; 4081. Fournisseurs - Achats de biens ou prestations de service
- 4.Tiers:0.Fournisseur:8.Facture_non_parvenue:4.Immobilisation 0 ; 4084. Fournisseurs - Achats d'immobilisations
- 4.Tiers:0.Fournisseur:9.Débiteur 0 ; 409. Fournisseurs débiteurs
- 4.Tiers:0.Fournisseur:9.Débiteur:1.Accompte 0 ; 4091. Fournisseurs - Avances et accomptes versés sur commandes
- 4.Tiers:0.Fournisseur:9.Débiteur:7.Autre_avoir 0 ; 4097. Autres avoirs
- 4.Tiers:1.Client 0 ; 41. Usagers et comptes rattachés
- 4.Tiers:1.Client:1.Client 0 ; 411. Clients
- 4.Tiers:1.Client:1.Client:1.Bien,Prestation 0 ; 4111. Clients - Vente de biens et prestations de service
- 4.Tiers:1.Client:1.Client:7.Retenue_garantie 0 ; 4117. Clients - Retenue de garantie
- 4.Tiers:1.Client:3.Effets_à_recevoir 0 ; 413. Clients - Effets à recevoir
- 4.Tiers:1.Client:8.Produit_non_facturé 0 ; 418. Clients - Produits non encore facturés
- 4.Tiers:1.Client:9.Créditeur 0 ; 419. Clients créditeurs
- 4.Tiers:1.Client:9.Créditeur:1.Accompte 0 ; 4191. Clients - Avances et accomptes versés sur commandes
- 4.Tiers:1.Client:9.Créditeur:7.Autre_avoir 0 ; 4197. Clients - Autres avoirs
- 4.Tiers:2.Personnel 0 ; 42. Personnel et comptes rattachés
- 4.Tiers:2.Personnel:1.Rémunération 0 ; 421. Rémunérations dues
- 4.Tiers:2.Personnel:1.Rémunération:011801.S_Arca 0 ; 421011801. S. Arca
- 4.Tiers:2.Personnel:1.Rémunération:030101.G_Caprarelli 0 ; 421030101. G. Caprarelli
- 4.Tiers:2.Personnel:1.Rémunération:060101.T_Favier 0 ; 421060101. T.Favier
- 4.Tiers:2.Personnel:1.Rémunération:131501.A_Morin 0 ; 421131501. A. Morin
- 4.Tiers:2.Personnel:1.Rémunération:161501.S_Popek 0 ; 421161501. S. Popek
- 4.Tiers:2.Personnel:5.Avances 0 ; 425. Personnel - Avances et accomptes
- 4.Tiers:2.Personnel:8.CP&PR 0 ; 428. Personnel - Charges à payer et produits à recevoir
- 4.Tiers:2.Personnel:8.CP&PR:2.Congés_à_payer 0 ; 4282. Dettes provisionnées pour congés à payer
- 4.Tiers:2.Personnel:8.CP&PR:6.Autre_charge_à_payer 0 ; 4286. Autres charges à payer
- 4.Tiers:2.Personnel:8.CP&PR:7.Produit_à_recevoir 0 ; 4287. Produits à recevoir
- 4.Tiers:3.Caisse_sociale 0 ; 43. Securite sociale et autres organismes sociaux
- 4.Tiers:3.Caisse_sociale:1.URSSAF 0 ; 431. URSSAF
- 4.Tiers:3.Caisse_sociale:7.Autre 0 ; 437. Autres organismes sociaux
- 4.Tiers:3.Caisse_sociale:7.Autre:3.B2V 0 ; 4373. Caisse de retraite
- 4.Tiers:3.Caisse_sociale:7.Autre:8.Autre 0 ; 4378. Autres organismes sociaux
- 4.Tiers:3.Caisse_sociale:7.Autre:8.Autre:1.AG2R 0 ; 43781. Prévoyance
- 4.Tiers:3.Caisse_sociale:8.CP&PR 0 ; 438. Charges à payer et produits à recevoir
- 4.Tiers:3.Caisse_sociale:8.CP&PR:2.Cotisation_congé_à_payer 0 ; 4382. Cotisations sociales sur congés à payer
- 4.Tiers:3.Caisse_sociale:8.CP&PR:6.Autre_charge_à_payer 0 ; 4386. Autres charges à payer
- 4.Tiers:3.Caisse_sociale:8.CP&PR:7.Produit_à_recevoir 0 ; 4387. Produits à recevoir
- 4.Tiers:4.État,collectivité 0 ; 44. État et autres collectivites publiques
- 4.Tiers:4.État,collectivité:1.Sub_à_recevoir 0 ; 441. Subventions à recevoir
- 4.Tiers:4.État,collectivité:1.Sub_à_recevoir:1.Investissement 0 ; 4411. Subventions d'investissement
- 4.Tiers:4.État,collectivité:1.Sub_à_recevoir:7.Exploitation 0 ; 4417. Subventions d'exploitation
- 4.Tiers:4.État,collectivité:1.Sub_à_recevoir:8.Equilibre 0 ; 4418. Subvention d'équilibre
- 4.Tiers:4.État,collectivité:1.Sub_à_recevoir:9.Avance_sur_sub 0 ; 4419. Avances sur subventions
- 4.Tiers:4.État,collectivité:3.Opération_particulière 0 ; 443. Opérations particulières avec l’État, les collectivités publiques, les organismes internationaux
- 4.Tiers:4.État,collectivité:4.Impôt_sur_bénéfice 0 ; 444. État- Impôts sur les bénéfices
- 4.Tiers:4.État,collectivité:4.Impôt_sur_bénéfice:5.Sur_société 0 ; 4445. État - Impôt sur les sociétés
- 4.Tiers:4.État,collectivité:7.Autre_impôt 0 ; 447.Autres impôts, taxes et versements assimilés
- 4.Tiers:4.État,collectivité:7.Autre_impôt:1.Sur_rémunération_(État) 0 ; 4471. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)
- 4.Tiers:4.État,collectivité:7.Autre_impôt:1.Sur_rémunération_(État):1.Taxe_salaire 0 ; 44711. Taxe sur les salaires
- 4.Tiers:4.État,collectivité:7.Autre_impôt:1.Sur_rémunération_(État):2.Formation_pro 0 ; 44712. Participation des employeurs à la formation professionnelle continue
- 4.Tiers:4.État,collectivité:7.Autre_impôt:1.Sur_rémunération_(État):8.Autre 0 ; 44718. Autres impôts, taxes et versements assimilés
- 4.Tiers:4.État,collectivité:7.Autre_impôt:3.Sur_rémunération_(Organisme) 0 ; 4473. Impôts, taxes et versements sur rémunérations (autres organismes)
- 4.Tiers:4.État,collectivité:7.Autre_impôt:3.Sur_rémunération_(Organisme):3.Formation_pro 0 ; 44733. Participation des employeurs à la formation professionnelle continue
- 4.Tiers:4.État,collectivité:7.Autre_impôt:5.Autre_(État) 0 ; 4475. Autres impôts, taxes et versements assimilés (administration des impôts)
- 4.Tiers:4.État,collectivité:7.Autre_impôt:7.Autre_(Organisme) 0 ; 4477. Autres impôts, taxes et versements assimilés (autres organismes)
- 4.Tiers:4.État,collectivité:8.CP&PR 0 ; 448. État - Charges à payer et produits à recevoir
- 4.Tiers:4.État,collectivité:8.CP&PR:2.Charge_fiscale_sur_congés_à_payer 0 ; 4482. Charges fiscales sur congés à payer
- 4.Tiers:4.État,collectivité:8.CP&PR:6.Charge_à_payer 0 ; 4486. Autres charges à payer
- 4.Tiers:4.État,collectivité:8.CP&PR:7.Produit_à_recevoir 0 ; 4487. Produits à recevoir
- 4.Tiers:6.Divers_créditeur_débiteur 0 ; 46. Débiteurs divers et créditeurs divers
- 4.Tiers:6.Divers_créditeur_débiteur:7.Autre 0 ; 467. Autres comptes débiteurs ou créditeurs
- 4.Tiers:6.Divers_créditeur_débiteur:7.Autre:001.Bénévole 0 ; 467001. Bénévoles
- 4.Tiers:6.Divers_créditeur_débiteur:7.Autre:002.Salarié-e 0 ; 647002. Salariés
- 4.Tiers:6.Divers_créditeur_débiteur:8.CP&PR 0 ; 468. Divers - Charges à payer et produits à recevoir
- 4.Tiers:6.Divers_créditeur_débiteur:8.CP&PR:6.Charge_à_payer 0 ; 4686.Charges à payer
- 4.Tiers:6.Divers_créditeur_débiteur:8.CP&PR:7.Produit_à_recevoir 0 ; 4687. Produits à recevoir
- 4.Tiers:8.Régularisation 0 ; 48. Comptes de régularisation
- 4.Tiers:8.Régularisation:6.Charge_constatée_d'avance 0 ; 486. Charges constatées d’avance
- 4.Tiers:8.Régularisation:7.Produit_constaté_d'avance 0 ; 487. Produits constatés d’avance
- 5.Finance 0 ; 5. COMPTES FINANCIERS
- 5.Finance:1.Etablissement 0 ; 51. Banques, établissements financiers et assimilés
- 5.Finance:1.Etablissement:1.Valeur 0 ; 511. Valeurs à l’encaissement
- 5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser 0 ; 5112. Chèques à encaisser
- 5.Finance:1.Etablissement:2.Banque:001.Courant 0 ; 512001. Crédit Coopératif - Compte courant
- 5.Finance:1.Etablissement:2.Banque:002.Livret 0 ; 512002. Crédit coopératif - Livret
- 5.Finance:3.Caisse 0 ; 53. Caisse
- 5.Finance:3.Caisse:1.Siège 0 ; 531. Caisse du siège
- 5.Finance:3.Caisse:2.Atelier 0 ; 532. Caisse des lieux d’activités
- 5.Finance:8.Virement 0 ; 58. Virements internes
- 5.Finance:8.Virement:0.Interne 0 ; 580. Virements internes
- 5.Finance:8.Virement:1.Fonds 0 ; 581. Virements de fonds
- 6.Charge 0 ; 6. COMPTES D'ACHATS
- 6.Charge:0.Achat 0 ; 60. Achats (sauf 603)
- 6.Charge:0.Achat:1.Stocké-Matière_Prem,Fourniture 0 ; 601. Achats stockés - Matières premières et fournitures
- 6.Charge:0.Achat:1.Stocké-Matière_Prem,Fourniture:1.Matière 0 ; 6011. Matières
- 6.Charge:0.Achat:1.Stocké-Matière_Prem,Fourniture:2.Fourniture 0 ; 6012. Fournitures
- 6.Charge:0.Achat:2.Stocké-Autre 0 ; 602. Achats stockés - Autres approvisionnements
- 6.Charge:0.Achat:2.Stocké-Autre:1.Matière_consommable 0 ; 6021. Matières consommables
- 6.Charge:0.Achat:2.Stocké-Autre:2.Fourniture_consommable 0 ; 6022. Fournitures consommables
- 6.Charge:0.Achat:2.Stocké-Autre:2.Fourniture_consommable:1.Combustible 0 ; 60221. Combustibles
- 6.Charge:0.Achat:2.Stocké-Autre:2.Fourniture_consommable:2.Nettoyage 0 ; 60222. Produits d’entretien
- 6.Charge:0.Achat:2.Stocké-Autre:2.Fourniture_consommable:3.Atelier 0 ; 60223. Fournitures d’atelier
- 6.Charge:0.Achat:2.Stocké-Autre:2.Fourniture_consommable:5.Bureau 0 ; 60225. Fournitures de bureau
- 6.Charge:0.Achat:3.Variation_stocks 0 ; 603. Variation des stocks (approvisionnements et marchandises)
- 6.Charge:0.Achat:4.Etude,Prestation 0 ; 604. Achats d’études et prestations de services
- 6.Charge:0.Achat:5.Matériel,Equipement,Travaux 0 ; 605. Achats de matériels, équipements et travaux
- 6.Charge:0.Achat:6.Non_stocké 0 ; 606. Achats non stockés de matières et fournitures
- 6.Charge:0.Achat:6.Non_stocké:1.Non_stockable 0 ; 6061. Fournitures non stockables (eau, énergie..)
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture 0 ; 6063. Fournitures d’entretien et de petit équipement
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:1.Produit_entretien 0 ; 60631. Produits d'entretien
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:2.Travaux 0 ; 60632. Fournitures pour travaux
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:3.Equipement_atelier 0 ; 60633. Equipement d'atelier
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:4.Outillage 0 ; 60634. Outillage
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:5.Mobilier 0 ; 60635. Mobilier
- 6.Charge:0.Achat:6.Non_stocké:3.Fourniture:6.Matériel_informatique 0 ; 60636. Matériel informatique
- 6.Charge:0.Achat:6.Non_stocké:4.Consommable_bureau 0 ; 6064. Fournitures de bureau
- 6.Charge:0.Achat:6.Non_stocké:8.Autre_Matière,Fourniture 0 ; 6068. Autres matières et fournitures
- 6.Charge:0.Achat:6.Non_stocké:8.Autre_Matière,Fourniture:1.Atelier 0 ; 60681. Consommables, fournitures atelier et vélos
- 6.Charge:0.Achat:6.Non_stocké:8.Autre_Matière,Fourniture:8.Autre 0 ; 60688. Autre matières et fournitures
- 6.Charge:0.Achat:7.Marchandise 0 ; 607. Achats de marchandises
- 6.Charge:0.Achat:8.Frais_accessoire 0 ; 608. Frais accessoires d’achats
- 6.Charge:0.Achat:9.Remise 0 ; 609. Rabais, remises et ristournes obtenus sur achats
- 6.Charge:1.Service 0 ; 61. Services extérieurs
- 6.Charge:1.Service:1.Sous-traitance 0 ; 611. Sous-traitance générale
- 6.Charge:1.Service:3.Location 0 ; 613. Locations
- 6.Charge:1.Service:3.Location:2.Immobilière 0 ; 6132. Locations immobilières
- 6.Charge:1.Service:3.Location:5.Mobilière 0 ; 6135. Locations mobilières
- 6.Charge:1.Service:4.Charge_locative 0 ; 614. Charges locatives et de copropriété
- 6.Charge:1.Service:5.Entretien_Réparation 0 ; 615. Entretien et réparations
- 6.Charge:1.Service:5.Entretien_Réparation:2.Bien_immobilier 0 ; 6152. Sur biens immobiliers
- 6.Charge:1.Service:5.Entretien_Réparation:5.Bien_mobilier 0 ; 6155. Sur biens mobiliers
- 6.Charge:1.Service:5.Entretien_Réparation:6.Maintenance 0 ; 6156. Maintenance
- 6.Charge:1.Service:6.Assurance 0 ; 616. Primes d’assurance
- 6.Charge:1.Service:8.Divers 0 ; 618. Divers
- 6.Charge:1.Service:9:Remise 0 ; 619. Rabais, remises et ristournes obtenus sur services extérieurs
- 6.Charge:2.Autre_service 0 ; 62. Autres services extérieurs
- 6.Charge:2.Autre_service:1.Personnel_extérieur 0 ; 621. Personnel extérieur à l’association
- 6.Charge:2.Autre_service:1.Personnel_extérieur:4.Mise_à_dispo 0 ; 6214. Personnel détaché ou prêté à l’association
- 6.Charge:2.Autre_service:2.Intermédiaire 0 ; 622. Rémunérations d’intermédiaires et honoraires
- 6.Charge:2.Autre_service:2.Intermédiaire:6.Honoraire 0 ; 6226. Honoraires
- 6.Charge:2.Autre_service:2.Intermédiaire:7.Frais_d'acte 0 ; 6227. Frais d’actes et de contentieux
- 6.Charge:2.Autre_service:2.Intermédiaire:8.Divers 0 ; 6228. Divers
- 6.Charge:2.Autre_service:3.Communication 0 ; 623. Publicité, publications, relations publiques
- 6.Charge:2.Autre_service:3.Communication:1.Annonce 0 ; 6231. Annonces et insertions
- 6.Charge:2.Autre_service:3.Communication:3.Foire,Expo 0 ; 6233. Foires et expositions
- 6.Charge:2.Autre_service:3.Communication:4:Cadeau 0 ; 6234. Cadeaux
- 6.Charge:2.Autre_service:3.Communication:6.Catalogue,Imprimé 0 ; 6236. Catalogues et imprimés
- 6.Charge:2.Autre_service:3.Communication:7.Publication 0 ; 6237. Publications
- 6.Charge:2.Autre_service:3.Communication:8.Divers(pourboire,dons_courants) 0 ; 6238. Divers (pourboires, dons courants..)
- 6.Charge:2.Autre_service:5.Frais 0 ; 625. Déplacements, missions et réceptions
- 6.Charge:2.Autre_service:5.Frais:1.Déplacement 0 ; 6251. Voyages et déplacements
- 6.Charge:2.Autre_service:5.Frais:6.Mission 0 ; 6256. Missions
- 6.Charge:2.Autre_service:5.Frais:7.Réception 0 ; 6257. Réceptions
- 6.Charge:2.Autre_service:6.Poste,Télécommunication 0 ; 626. Frais postaux et frais de télécommunications
- 6.Charge:2.Autre_service:6.Poste,Télécommunication:1.Internet 0 ; 6261. Liaisons informatiques ou spécialisées
- 6.Charge:2.Autre_service:6.Poste,Télécommunication:3.Timbre 0 ; 6263. Affranchissements
- 6.Charge:2.Autre_service:7.Service_bancaire 0 ; 627. Services bancaires et assimilés
- 6.Charge:2.Autre_service:8.Divers 0 ; 628. Divers
- 6.Charge:2.Autre_service:8.Divers:1.Cotisation_(activité_économique) 0 ; 6281. Cotisations (liées à l’activité économique)
- 6.Charge:2.Autre_service:8.Divers:4.Frais_recrutement_personnel 0 ; 6284. Frais de recrutement du personnel
- 6.Charge:2.Autre_service:9.Remise 0 ; 629. Rabais, remises et ristournes obtenus sur autres services extérieurs
- 6.Charge:3.Impôt 0 ; 63. Impôts, taxes et versements assimilés
- 6.Charge:3.Impôt:1.Sur_rémunération_(État) 0 ; 631. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)
- 6.Charge:3.Impôt:1.Sur_rémunération_(État):1.Taxe_salaire 0 ; 6311. Taxe sur les salaires
- 6.Charge:3.Impôt:1.Sur_rémunération_(État):3.Formation_pro 0 ; 6313. Participation des employeurs à la formation professionnelle continue
- 6.Charge:3.Impôt:1.Sur_rémunération_(État):8.Autre 0 ; 6318. Autres
- 6.Charge:3.Impôt:3.Sur_rémunération_(Organisme) 0 ; 633. Impôts, taxes et versements assimilés sur rémunérations (autres organismes)
- 6.Charge:3.Impôt:3.Sur_rémunération_(Organisme):3.Formation 0 ; 6333. Participation des employeurs à la formation professionnelle continue
- 6.Charge:3.Impôt:3.Sur_rémunération_(Organisme):8.Autre 0 ; 6338. Autres
- 6.Charge:3.Impôt:5.Autre_(État) 0 ; 635. Autres impôts, taxes et versements assimilés (administration des impôts)
- 6.Charge:3.Impôt:5.Autre_(État):1.Direct_(sauf_bénéfice) 0 ; 6351. Impôts directs (sauf impôts sur les bénéfices)
- 6.Charge:3.Impôt:5.Autre_(État):1.Direct_(sauf_bénéfice):2.Taxe_foncière 0 ; 63512. Taxes foncières
- 6.Charge:3.Impôt:5.Autre_(État):1.Direct_(sauf_bénéfice):3.Autre_impôts_locaux 0 ; 63513. Autres impôts locaux
- 6.Charge:3.Impôt:5.Autre_(État):1.Direct_(sauf_bénéfice):8.Autre 0 ; 63518. Autres impôts directs
- 6.Charge:3.Impôt:5.Autre_(État):3.Indirect 0 ; 6353. Impôts indirects
- 6.Charge:3.Impôt:7.Autre_(Organisme) 0 ; 637. Autres impôts, taxes et versements assimilés (autres organismes)
- 6.Charge:4.Personnel 0 ; 64. Charges de personnel
- 6.Charge:4.Personnel:1.Rémunération 0 ; 641. Rémunérations du personnel
- 6.Charge:4.Personnel:1.Rémunération:1.Salaire 0 ; 6411. Salaires, appointements
- 6.Charge:4.Personnel:1.Rémunération:2.Congés 0 ; 6412. Congés payés
- 6.Charge:4.Personnel:1.Rémunération:3.Prime 0 ; 6413. Primes et gratifications
- 6.Charge:4.Personnel:1.Rémunération:4.Indémnité 0 ; 6414. Indemnités et avantages divers
- 6.Charge:4.Personnel:1.Rémunération:6.Remb_transport 0 ; 6416. Remboursement transport
- 6.Charge:4.Personnel:5.Cotisation 0 ; 645. Cotisations de sécurité sociale et de prévoyance
- 6.Charge:4.Personnel:5.Cotisation:1.URSSAF 0 ; 6451. Cotisations à l’URSSAF
- 6.Charge:4.Personnel:5.Cotisation:2.Mutuelle 0 ; 6452. Cotisations aux mutuelles
- 6.Charge:4.Personnel:5.Cotisation:3.Retraite 0 ; 6453. Cotisations aux caisses de retraite
- 6.Charge:4.Personnel:5.Cotisation:4.Pôle_emploi 0 ; 6454. Cotisations aux ASSEDIC
- 6.Charge:4.Personnel:5.Cotisation:8.Autre_organisme 0 ; 6458. Cotisations aux autres organismes sociaux
- 6.Charge:4.Personnel:5.Cotisation:8.Autre_organisme:1.Prévoyance 0 ; 64581. Caisse de Prévoyance
- 6.Charge:4.Personnel:7.Autre_cotisation 0 ; 647. Autres charges sociales
- 6.Charge:4.Personnel:7.Autre_cotisation:5.Médecine_travail 0 ; 6475. Médecine de travail, pharmacie
- 6.Charge:4.Personnel:8.Autre_charge_personnel 0 ; 648. Autres charges de personnel
- 6.Charge:4.Personnel:8.Autre_charge_personnel:8.Cotisation_sur_rémunération_à_payer 0 ; 6488. Cotisations sur rémunérations à payer
- 6.Charge:5.Gestion 0 ; 65. Autres charges de gestion courantes
- 6.Charge:5.Gestion:1.Redevance_pour_concession,brevet,licence,procédé,droit 0 ; 651. Redevances pour concessions, brevets, licences, procédés, logiciels, droits et valeurs similaires
- 6.Charge:5.Gestion:7.Subvention_versée 0 ; 657. Subventions versées par l’organisme
- 6.Charge:5.Gestion:8.Divers 0 ; 658. Charges diverses de gestion courante
- 6.Charge:5.Gestion:8.Divers:6.Cotisation_(vie_statutaire) 0 ; 6586. Cotisations (liées à la vie statutaire)
- 6.Charge:6.Financière 0 ; 66. Charges financières
- 6.Charge:6.Financière:1.Intérêt 0 ; 661. Charges d’intérêts
- 6.Charge:6.Financière:1.Intérêt:1.Emprunt,Dette 0 ; 6611. Intérêts des emprunts et dettes
- 6.Charge:6.Financière:1.Intérêt:6.Bancaire 0 ; 6616. Intérêts bancaires
- 6.Charge:6.Financière:1.Intérêt:8.Autre_dette 0 ; 6618. Intérêts des autres dettes
- 6.Charge:6.Financière:8.Autre 0 ; 668. Autres charges financières
- 6.Charge:7.Exceptionnelle 0 ; 67. Charges exceptionnelles
- 6.Charge:7.Exceptionnelle:1.Sur_gestion 0 ; 671. Charges exceptionnelles sur opérations de gestion
- 6.Charge:7.Exceptionnelle:1.Sur_gestion:1.Pénalité_sur_marché 0 ; 6711. Pénalités sur marchés (et dédits payés sur achats et ventes)
- 6.Charge:7.Exceptionnelle:1.Sur_gestion:2.Pénalité,Amende 0 ; 6712. Pénalités, amendes fiscales ou pénales
- 6.Charge:7.Exceptionnelle:1.Sur_gestion:3.Don,Libéralité 0 ; 6713. Dons, libéralités
- 6.Charge:7.Exceptionnelle:1.Sur_gestion:7.Rappel_impôt_(sauf_bénéfice) 0 ; 6717. Rappels d’impôts (autres qu’impôts sur les bénéfices)
- 6.Charge:7.Exceptionnelle:1.Sur_gestion:8.Autre 0 ; 6718. Autres charges exceptionnelles sur opérations de gestion
- 6.Charge:7.Exceptionnelle:8.Autre 0 ; 678. Autres charges exceptionnelles
- 6.Charge:7.Exceptionnelle:8.Autre:8.Diverse 0 ; 6788. Charges exceptionnelles diverses
- 6.Charge:8.Dotation 0 ; 68. Dotations aux amortissements, dépréciations, provisions et engagements
- 6.Charge:8.Dotation:1.Charge_d'exploitation 0 ; 681. Dotations aux amortissements et aux provisions - Charges d'exploitation
- 6.Charge:8.Dotation:1.Charge_d'exploitation:1.Amortissement_immobilisation 0 ; 6811. Dotations aux amortissements des immobilisations incorporelles et corporelles
- 6.Charge:8.Dotation:1.Charge_d'exploitation:1.Amortissement_immobilisation:1.Incorporelle 0 ; 68111. Immobilisations incorporelles
- 6.Charge:8.Dotation:1.Charge_d'exploitation:1.Amortissement_immobilisation:2.Corporelle 0 ; 68112. Immobilisations corporelles
- 6.Charge:8.Dotation:1.Charge_d'exploitation:5.Provision_d'exploitation 0 ; 6815. Dotations aux provisions pour risques et charges d’exploitation
- 6.Charge:8.Dotation:1.Charge_d'exploitation:7.Dépréciation_actif 0 ; 6817. Dotations aux provisions pour dépréciation des actifs circulants
- 6.Charge:8.Dotation:1.Charge_d'exploitation:7.Dépréciation_actif:3.Stocks,En-cours 0 ; 68173. Stocks et en-cours
- 6.Charge:8.Dotation:1.Charge_d'exploitation:7.Dépréciation_actif:4.Créance 0 ; 68174. Créances
- 6.Charge:8.Dotation:6.Charge_financière 0 ; 686. Dotations aux amortissements et aux provisions - Charges financières
- 6.Charge:8.Dotation:6.Charge_financière:5.Provision_financière 0 ; 6865. Dotations aux provisions pour risques et charges financiers
- 6.Charge:8.Dotation:6.Charge_financière:6.Dépréciation_élément_financier 0 ; 6866. Dotations aux provisions pour dépréciation des éléments financiers
- 6.Charge:8.Dotation:6.Charge_financière:8.Autre 0 ; 6868. Autres dotations
- 6.Charge:8.Dotation:7.Charge_exceptionnelle 0 ; 687. Dotations aux amortissements et aux provisions - Charges exceptionnelles
- 6.Charge:8.Dotation:9.Engagement_à_réaliser 0 ; 689. Engagements à réaliser sur ressources affectées
- 6.Charge:8.Dotation:9.Engagement_à_réaliser:4.Sur_subvention_attribuée 0 ; 6894. Engagements à réaliser sur subventions attribuées
- 6.Charge:8.Dotation:9.Engagement_à_réaliser:5.Sur_don_affecté 0 ; 6895. Engagements à réaliser sur dons manuels affectés
- 6.Charge:9.Impôt_sur_bénéfice 0 ; 69. Impôts sur les bénéfices
- 6.Charge:9.Impôt_sur_bénéfice:5.Impôt_sur_société 0 ; 695.Impôts sur les sociétés
- 7.Produit 0 ; 7. COMPTES DE PRODUITS
- 7.Produit:0.Vente 0 ; 70. ventes de produits finis, prestations de services, marchandises
- 7.Produit:0.Vente:1.Produit_fini 0 ; 701. Ventes de produits finis
- 7.Produit:0.Vente:1.Produit_fini:1.Vélo 0 ; 7011. Vélos
- 7.Produit:0.Vente:1.Produit_fini:2.Autre 0 ; 7012. Autres
- 7.Produit:0.Vente:6.Prest'action 0 ; 706. Prestations de services
- 7.Produit:0.Vente:7.Marchandise 0 ; 707. Ventes de marchandises
- 7.Produit:0.Vente:8.Activité_annexe 0 ; 708. Produits des activités annexes
- 7.Produit:0.Vente:8.Activité_annexe:3.Location 0 ; 7083. Locations diverses
- 7.Produit:0.Vente:8.Activité_annexe:4.Mise_à_dispo 0 ; 7084. Mise à disposition de personnel facturée
- 7.Produit:0.Vente:8.Activité_annexe:8.Autre 0 ; 7088. Autres produits d’activités annexes
- 7.Produit:1.Production_stockée 0 ; 71. Production stockée (ou déstockage)
- 7.Produit:2.Production_immobilisée 0 ; 72. Production immobilisée
- 7.Produit:4.Subvention_d'exploitation 0 ; 74. Subventions d’exploitation
- 7.Produit:4.Subvention_d'exploitation:1.État 0 ; 741. État
- 7.Produit:4.Subvention_d'exploitation:2.Région 0 ; 742. Région
- 7.Produit:4.Subvention_d'exploitation:3.Département 0 ; 743. Département
- 7.Produit:4.Subvention_d'exploitation:4.Commune 0 ; 744. Commune
- 7.Produit:4.Subvention_d'exploitation:5.Collectivité_publique 0 ; 745. Collectivités publiques
- 7.Produit:4.Subvention_d'exploitation:6.Entreprise_publique 0 ; 746. Entreprises publiques
- 7.Produit:4.Subvention_d'exploitation:7.Organisme_privé 0 ; 747. Entreprises et organismes privés
- 7.Produit:4.Subvention_d'exploitation:8.Autre 0 ; 748. Autres
- 7.Produit:5.Autre_gestion_courante 0 ; 75. Autres produits de gestion courante
- 7.Produit:5.Autre_gestion_courante:4.Collecte 0 ; 754. Collectes
- 7.Produit:5.Autre_gestion_courante:6.Cotisation 0 ; 756. Cotisations
- 7.Produit:5.Autre_gestion_courante:8.Divers 0 ; 758. Produits divers de gestion courante
- 7.Produit:5.Autre_gestion_courante:8.Divers:1.Don 0 ; 7581. Dons manuels
- 7.Produit.6.Financier 0 ; 76. Produits financiers
- 7.Produit.6.Financier:1.Participation 0 ; 761. Produits des participations
- 7.Produit.6.Financier:1.Participation:1.Titre 0 ; 7611. Revenus des titres de participations
- 7.Produit.6.Financier:2.Autre_immobilisation_financière 0 ; 762. Produits des autres immobilisations financières
- 7.Produit.6.Financier:2.Autre_immobilisation_financière:4.Prêt 0 ; 7624. Revenus des prêts
- 7.Produit.6.Financier:3.Autre_créance 0 ; 763. Revenus des autres créances
- 7.Produit.6.Financier:8.Autre 0 ; 768. Autres produits financiers
- 7.Produit.7.Exceptionnel 0 ; 77. Produits exceptionnels
- 7.Produit.7.Exceptionnel:1.Sur_gestion 0 ; 771. Produits exceptionnels sur opérations de gestion
- 7.Produit.7.Exceptionnel:1.Sur_gestion:3.Libéralité_reçue 0 ; 7713. Libéralités perçues
- 7.Produit.7.Exceptionnel:1.Sur_gestion:5.Subvention_d'équilibre 0 ; 7715. Subvention d’équilibre
- 7.Produit.7.Exceptionnel:1.Sur_gestion:8.Autre 0 ; 7718. Autres produits exceptionnels sur opérations de gestion
- 7.Produit.7.Exceptionnel:2.Sur_exercice_antérieur 0 ; 772. Produits sur exercices antérieurs (à reclasser)
- 7.Produit.7.Exceptionnel:7.Quote-part_subvention_investissement_virée_au_résultat 0 ; 777. Quote-part des subventions d’investissement virée au résultat de l’exercice
- 7.Produit.7.Exceptionnel:8.Autre 0 ; 778. Autres produits exceptionnels
- 7.Produit:8.Reprise 0 ; 78. Reprises sur amortissements et provisions
- 7.Produit:8.Reprise:1.Amortissement,Provision_(exploitation) 0 ; 781. Reprises sur amortissements et provisions (à inscrire dans les produits d’exploitation)
- 7.Produit:8.Reprise:1.Amortissement,Provision_(exploitation):1.Amort_immo_incorp&corpl 0 ; 7811. Reprises sur amortissements des immobilisations incorporelles et corporelles
- 7.Produit:8.Reprise:1.Amortissement,Provision_(exploitation):5.Provision_risque&charge 0 ; 7815. Reprises sur provisions pour risques et charges d’exploitation
- 7.Produit:8.Reprise:6.Provision_(financier) 0 ; 786. Reprises sur provisions (à inscrire dans les produits financiers)
- 7.Produit:8.Reprise:7.Provision_(exceptionnel) 0 ; 787. Reprises sur provisions (à inscrire dans les produits exceptionnels)
- 7.Produit:8.Reprise:9.Report_ressource_N-1 0 ; 789. Report des ressources non utilisées des exercices antérieurs
- 7.Produit:8.Reprise:9.Report_ressource_N-1:4.Sur_subvention_attribuée 0 ; 7894. Sur subventions attribués
- 7.Produit:8.Reprise:9.Report_ressource_N-1:5.Sur_don_reçus 0 ; 7895. Sur dons manuels reçus
- 7.Produit:9.Transfert_charge 0 ; 79. Transferts de charges
- 7.Produit:9.Transfert_charge:1.Exploitation 0 ; 791. Transferts de charges d’exploitation
- 7.Produit:9.Transfert_charge:6.Financière 0 ; 796. Transferts de charges financières
- 7.Produit:9.Transfert_charge:7.Exceptionnelle 0 ; 797. Transferts de charges exceptionnelles
- 8.Spécial 0 ; 8. COMPTES SPÉCIAUX
- 8.Spécial:6.Emploi_contribution_volontaire 0 ; 86. Emplois des contributions volontaires en nature
- 8.Spécial:6.Emploi_contribution_volontaire:1.Mise_à_dispo_bien 0 ; 861. Mise à disposition gratuite de biens
- 8.Spécial:6.Emploi_contribution_volontaire:2.Prestation 0 ; 862. Prestations
- 8.Spécial:6.Emploi_contribution_volontaire:4.Bénévolat 0 ; 864. Personnel bénévole
- 8.Spécial:7.Contribution_volontaire 0 ; 87. Contributions volontaires en nature
- 8.Spécial:7.Contribution_volontaire:0.Bénévolat 0 ; 870. Bénévolat
- 8.Spécial:7.Contribution_volontaire:1.Prestation_en_nature 0 ; 871. Prestations en nature
- 8.Spécial:7.Contribution_volontaire:5.Don_en_nature 0 ; 875. Dons en nature
// :source-highlighter: vim
-== Le ++.ledger++ : un format de __Grand Livre__ ouvert.. et simple
+== Le ++.ledger++ : un format de journal comptable ouvert.. et simple
[source,hledger]
----
2014/05/08 Propagande
Caisse:Grève -7
- Achat:Impression:Tracts 7
+ Achat:Impression:Tracts 7
; Répéter ad nauseam
----
-ifdef::backend-slidy2[>>>]
-=== Les plus
+[cols="a,a"]
+|==================================
+|
+[float]
+Les plus
+~~~~~~~~
+
[horizontal]
-Transparent:: Visibilité de _toutes_ les informations.
-Pérenne:: Compréhensible sans peine.
-Modifiable:: Pas d’interface protectrice.
+Transparent:: Visibilité de *toutes* les informations.
+Pérenne:: Compréhensible sans logiciel particulier pour l’exploiter.
+Modifiable:: Pas de verrou de validation (plus ou moins illusoire).
Accès:: Pas de changement d’interface non-consenti.
-Versionnable:: Suivi et fusion simples des modifications.
-Écrit:: Langage pour s’exprimer clairement, par exemple pour discuter dans un courriel.
+Versionnable:: Suivi des modifications, fusion des contributions, et sauvegarde simples.
+Écrit:: Langage pour s’exprimer clairement (par ex. dans un courriel ou une présentation).
Hors-ligne:: Pas besoin de réseau.
Interopérable::
Pas spécifique à un éditeur logiciel particulier
(sauf fonctionnalité expérimentale).
-* http://ledger-cli.org/[]
-* http://hledger.org/[]
-* http://furius.ca/beancount/[]
-* https://massysett.github.io/penny/[]
-* https://github.com/hrj/abandon/[]
+[horizontal]
+ledger;; http://ledger-cli.org/[]
+hledger;; http://hledger.org/[]
+beancount;; http://furius.ca/beancount/[]
+penny;; https://massysett.github.io/penny/[]
+abandon;; https://github.com/hrj/abandon/[]
+
+|
+[float]
+Les moins
+~~~~~~~~~
-=== Les moins
[horizontal]
Modifiable::
-Mais pas moins que les autres logiciels
-et à nuancer si couplé à un gestionnaires de versions,
-et/ou avec signature cryptographiques.
+Mais, comme c'est un fichier, un verrou-validant +
+peut être mis par une **signature cryptographique**.
+
[source,sh]
----
-% git tag --sign v2011 -m "Clôture de la comptabilité 2011"
-% git tag --verify v2011
-----
-+
-[source,sh]
-----
-% gpg --sign $fichier.hledger
-% gpg --verify-files $fichier.hledger.gpg
+% gpg --detach-sign $fichier.ledger
+% gpg --verify $fichier.ledger.sig
----
-Textuel:: Préférable de bien savoir utiliser
-un éditeur de texte structuré.
-Peu contraint::
+Textuel:: Préférable de ne pas avoir peur des caractères,
+voire de bien savoir utiliser un éditeur de texte structuré.
+
+Contrainte minimale::
+« __N'a pas été conçu pour empêcher ses utilisateurs de commettre des actes stupides,
+car cela les empêcherait aussi de réaliser des actes ingénieux.__ »
+
[source,hledger]
----
-2102/03/21 Remise chq (1101804)
+2102/03/21 Chèque ; Erreur de date
5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser -145,00
5.Finance:1.Etablissement:2.Banque:001.Courant 145,00
----
++
+NOTE: Mais possibilité de vérifications d’invariants conventionnels avec des scripts.
-NOTE: KISS
-
+|==================================
== ++hledger++ : un outil libre.. et convivial
+
[source,sh]
----
% hledger balance '^6' '^7' --depth 2 -f Paris.2011.hledger
44,58€
----
-ifdef::backend-slidy2[>>>]
-=== Les plus
+[cols="a,a"]
+|==================================
+|
+[float]
+Les plus
+~~~~~~~~
+
+Philosophie Unix::
++
+* « __Écrivez des programmes qui effectuent une seule chose et qui le font bien.__ »
+* « __Écrivez des programmes qui collaborent.__ »
+* « __Écrivez des programmes pour gérer des flux de texte, +
+ car c'est une interface universelle.__ »
-Utilisation::
-Étude::
-Modification::
-Duplication::
+Utilisation, Étude, Modification, Duplication::
Permises techniquement et légalement +
-(« logiciel libre » sous ++GNU/GPLv3++)
+(« logiciel libre » sous ++GNU/GPLv3++)
-Certification::
+Rigueur::
Programmé en http://fr.wikipedia.org/wiki/Haskell[Haskell]
[horizontal]
-Fonctionnel pur;; Aucune mutation de données externes à une fonction (effet de bord).
-Typage statique;; Vérification des erreurs de type avant l’exécution du programme.
+Fonctionnel pur;; Aucune mutation de données externes à une fonction (sans effet de bord).
+Typage statique;; Vérification des erreurs de type avant l’exécution du programme.
Typage fort;; Aucune conversion implicite de types de données.
-Portable:: GNU/Linux, Apple/MacOS, Microsoft/Windows
-
-Support:: ~1 développeur à mi-temps
+Relisible:: ≈13 000 lignes de Haskell (ou 160 écrans de 80 lignes) +
+(plus ≈1 800 lignes pour ++hledger-web++).
+
-* Simon Michael <simon@joyful.com>
+NOTE: À équivalence fonctionnelle,
+OpenERPv7 ≈80 000 lignes de Python (≈1 000 écrans).
+
+Ancienneté:: Depuis 2007 (≈7 ans).
+Portable:: GNU/Linux, Apple/MacOS, Microsoft/Windows
[horizontal]
Ligne de commande::
+Contrôle l’ordinateur avec le langage.
+
[source,sh]
----
- % hledger balance -f $fichier.hledger
+% hledger add -f $fichier.hledger
+% hledger balance -f $fichier.hledger
----
+
Interface Web::
+
[source,sh]
----
- % hledger-web --server -f $fichier.hledger
- % firefox "http://localhost:5000"
-----
-Extensible::
-+
-[source,sh]
-----
- % ghc hledger-fait-ce-que-je-veux.hs
- % ./hledger-fait-ce-que-je-veux -f $fichier.hledger
+% hledger-web --server -f $fichier.hledger
+% firefox "http://localhost:5000"
----
-ifdef::backend-slidy2[>>>]
-=== Les moins
-Ligne de commande::
+Support:: ≈1 développeur à mi-temps-libéré
+
-...
-
-== Installer `hledger`
-
-* http://hledger.org/installing[]
+* Simon Michael (sm) <simon@joyful.com>
++
+NOTE: Dons @ https://www.gittip.com/simonmichael/[]
++
+[horizontal]
+Messagerie instantanée;; <irc://irc.freenode.net#ledger>
+Liste de discussion;; <hledger+subscribe@googlegroups.com>
+Extensible::
++
[source,sh]
-.Debian/jessie
----
-% sudo apt-get install hledger hledger-web
+% ghc hledger-fait-ce-que-je-veux.hs
+% ./hledger-fait-ce-que-je-veux -f $fichier.hledger
----
-ifdef::backend-slidy2[>>>]
-=== Via `cabal`
-* http://www.haskell.org/cabal/[]
-
-[source,sh]
-.Debian/wheezy
-----
-% echo 'PATH="$HOME/.cabal/bin:$PATH"' >>~/.profile
- # NOTE: rajoute dans le chemins des exécutables
- # les exécutables installés par cabal
-% exit # NOTE: recharge ~/.profile
-
-% sudo apt-get install ghc cabal-install \
- libncurses5-dev libtinfo-dev zlib1g-dev
-% cabal update
-% cabal install cabal # NOTE: met à jour cabal
-% cabal install happy # NOTE: anticipe une dépendance exécutable
-% cabal install hledger
-% cabal install alex # NOTE: anticipe une dépendance exécutable
-% cabal install warp-2.0.3.4 hledger-web
- # NOTE: aide cabal à sélectionner un warp qui fonctionne
-----
-
-[source,sh]
-.Mise-à-jour
-----
-% cabal install --reinstall hledger hledger-web
-----
+|
+[float]
+Les moins
+~~~~~~~~~
+
+Pas tout en un::
+Fait de la comptabilité, **et juste** de la comptabilité ;
+pas un logiciel intégré type ERP (Enterprise Resource Planning)
+du genre type https://www.odoo.com/[Odoo] (ancien OpenERP) :
+Comptabilité + Point de vente + Facturation + Paye + Gestion de stock + Adhésion + Calendrier + Wiki + ...
+
+En ligne de commande::
+Peur **irrationnelle** mais fréquente,
+d’être libre et d’avoir le pouvoir sur la machine,
+au lieu d’être captif d’une interface.
++
+NOTE: L’interface Web est simple, et s’améliore.
-ifdef::backend-slidy2[>>>]
-==== Version de développement
+Read The Fucking Manual::
+De même que maîtriser un plan comptable néçessite
+en plus de le parcourir de **s’informer** sur son utilisation, +
+de même maîtriser un langage et un logiciel en ligne de commande nécessite
+de **s’informer** sur sa syntaxe, sa sémantique et son utilisation.
++
+NOTE: http://hledger.org/manual/[].
-[source,sh]
-----
-% git clone http://github.com/simonmichael/hledger.git ~/src/hledger
-% cd ~/src/hledger
-% cabal install --reinstall --force-reinstalls \
- ./hledger-lib ./hledger ./hledger-web
-----
+|==================================
-== Écrire en +.ledger+
+== Langage d’un fichier +.ledger+
Un +.ledger+ est un fichier de texte brut respectant une syntaxe préçise
-qui forme une succession d’écritures comptables, ordonnées librement.
+qui forme une succession d’écritures comptables, classées librement.
ifdef::backend-slidy2[>>>]
-=== Exemple
+=== Définition informelle
[source,hledger]
+.Fichier ++data/exemple-syntaxe.ledger++
----
-; Ceci est un exemple de livre comptable « ledger »
-; NOTE: fantaisiste comptablement parlant, mais syntaxiquement correct
-
-2014/01/01 Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur
- Compte:Sous-Compte -42 ; flux créditant
- Autre_Compte:Sous-Compte:Sous-Sous-Compte 42 ; flux débitant
-
-2014/01/01 Deuxième écriture le même jour
- Vente:Âme -666 ; (tag de flux) Arnaque:
- Kapital 666
-
-2014/01/02 Troisième écriture le jour suivant avec ventilation des flux
- Compte:Crédité:A -1
- Compte:Crédité:B -2
- Compte:Débité:Z 1
- Compte:Débité:Y 1
- Compte:Débité:X:x 1
-
-2014/04/12
- Compte:Crédité -1234,56
- Compte:Débité ; 1234,56 (montant inféré)
-
-2014/02/01 Écriture non ordonnée par date ; Ok, mais déconseillé
- Compte:Débité 1
- Compte:Crédité -1 ; Flux non ordonné par crédit/débit
- ; c'est juste moins lisible...
-
-; Répéter ad nauseam
+include::data/exemple-syntaxe.ledger[]
----
-=== Langage
+.Conventions usuelles
+* Classement des écritures par date
+* Classement des flux par signe, puis compte
+
+=== Définition formelle
[cols="a,a",options="header"]
|==================================
^|Syntaxe (grammaire https://fr.wikipedia.org/wiki/Forme_de_Backus-Naur[BNF])
-^|Structure (signatures fonctionnelles)
+^|Informations (signatures fonctionnelles)
|
[source,conf]
-----------------------------------
-livre ::= (écriture \| commentaire \| "⏎" \| "␣")*
+journal ::= (écriture \| commentaire \| "⏎" \| "␣")*
-----------------------------------
|
[horizontal]
:role: math
-**livre**:: latexmath:[$
+**journal**:: latexmath:[$
:\>f:\textcolor{#D2691E}{\textbf{fichier}} →
\lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack$]
|
~\textcolor{#083194}{\textbf{valeur}}:\textcolor{#D2691E}{\textbf{\mbox{texte}}\>?})$]
|==================================
-NOTE: RTFM @ http://hledger.org/manual/[].
-
-
-=== Calculs
-
-[horizontal]
-**compte_parent**::
- latexmath:[$:\>c : \textcolor{#D2691E}{\textbf{compte}} → \textcolor{#D2691E}{\textbf{compte}}\>?$] +
- latexmath:[$=\>c_{\lbrack0,\cdots,|c|-2\rbrack}\ \mbox{si}\ |c| \ge 2$]
-**hiérarchie_de_compte**::
- latexmath:[$:\>\mathbb c : \textcolor{#D2691E}{\textbf{compte}} → \lbrack\textcolor{#D2691E}{\textbf{compte}}\rbrack$] +
- latexmath:[$=\>\lbrack{\ c\ :\ \lbrack{\ c\ |\ c ← (\mathbf{compte\mbox{_}parent}\>{c})}\ \rbrack}\ \rbrack$]
-**comptes**::
- latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → \{\textcolor{#D2691E}{\textbf{compte}}\}$] +
- latexmath:[$\{\ (\textbf{compte}\>f)\ |\ f ← (\textbf{flux}\>e)\ |\ e ← \mathbb E\ \}$]
-**balance**::
- latexmath:[$:\>\mathbb F : \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack → ℚ$] +
- latexmath:[$=\>{(\ m\ |\ m ← m + (\textbf{montant}\>f)\ |\ f ← \mathbb F\ |\ m ← 0\ )$] +
-**solde_de_compte**::
- latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → c : \textcolor{#D2691E}{\textbf{compte}} → ℚ$] +
- latexmath:[$=\>{\textbf{balance}\>\lbrack{\ f\ |\ f ← (\textbf{flux}\>e),\ c\>≼\>(\textbf{compte}\>f)\ |\ e ← \mathbb E\ }\rbrack$] +
-// latexmath:[$=\>{\displaystyle{\sum_{e ← \mathbb E}}\left(\sum_{\stackrel{f ← (\textbf{flux}\>e),}{c\ ≼\ (\textbf{compte}\>f)}}(\textbf{montant}\>f})\right)$]
-**solde**::
- latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack →
- \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack$] +
- latexmath:[$=\>\displaystyle{\left\lbrack
- \begin{array}{l}
- (\textcolor{#083194}{\textbf{compte}}=c´, \textcolor{#083194}{\textbf{montant}}=m) \\
- |\ m ← (\mathbf{\mbox{solde_de_compte}}\,\mathbb E\,c´) \\
- |\ c´ ← (\mathbf{hi\acute{e}rarchie\mbox{_}de\mbox{_}compte}\,c) \\
- |\ c ← (\mathbf{comptes}\,\mathbb E)
- \end{array}}\right\rbrack$]
-
-
-=== Utiliser un éditeur de texte structuré (`vim`)
+== Commandes `hledger`
-Coloration syntaxique sur mesure::
-* ++hledger.vim++
-+
-[source,vim]
-.~/.vimrc
-----
-autocmd BufNewFile,BufRead *.hledger,*.ledger setfiletype hledger
-----
-Complètement automatique des comptes (`<Tab>`)::
-+
-* https://github.com/Shougo/neocomplete.vim[]
-* https://github.com/Shougo/neocomplcache.vim[]
-+
-[source,vim]
-.~/.vimrc
-----
-autocmd Filetype hledger set iskeyword+=.,38,39,40,41,44,45,58 "
-----
-Alignement automatique des montants::
-+
-* https://github.com/junegunn/vim-easy-align[]
-+
-[source,vim]
-.~/.vimrc
+[source,sh]
+.Syntaxe quasiment commune à toutes les commandes ++hledger++
----
- let g:easy_align_ignore_groups = ['Comment', 'String', 'hledgerTransaction']
+% hledger $commande $options $filtre -f $fichier.ledger
----
ifdef::backend-slidy2[>>>]
-==== Suivre les modifications à plusieurs et/ou à distance (`git`)
-TODO
+=== Afficher le plan comptable (`accounts`)
-== Commandes `hledger`
-
-ifdef::backend-slidy2[>>>]
-=== Calculer des soldes (`balance`)
+[cols="a,a"]
+|==================================
+|
+[float]
[source,sh]
----
-% hledger balance -f $fichier.ledger $filtre
+% hledger accounts --tree -f data/exemple-syntaxe.ledger
+sys::[hledger accounts --tree -f data/exemple-syntaxe.ledger]
----
[source,sh]
-.Suivi des comptes
-----
-% hledger balance -b 2012/02/01 -e 2012/04/30 --monthly -f $fichier.ledger >/tmp/bal.flow
-% hledger balance -b 2012/02/01 -e 2012/04/30 --cumulative --monthly -f $fichier.ledger >/tmp/bal.cumulative
-% hledger balance -b 2012/02/01 -e 2012/04/30 --historical --monthly -f $fichier.ledger >/tmp/bal.historical
-% gvimdiff -o /tmp/bal.{cumulative,historical}
-----
-image::data/gvimdiff-cumulative-historical.png[]
-
-ifdef::backend-slidy2[>>>]
-=== Filtrer des écritures (`print`)
-TODO
-
-ifdef::backend-slidy2[>>>]
-=== Suivre un compte (`register`)
-TODO
-
-ifdef::backend-slidy2[>>>]
-=== Observer des statistiques (`stats`, `activity`)
-TODO
-
-
-== Exercice comptable
-
-ifdef::backend-slidy2[>>>]
-=== Plan comptable d’une association
-
-* DOC : https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/[]
-
-[source,hledger]
----
-#include::data/Cyclofficine.Plan_comptable.hledger[]
+% hledger accounts --flat -f data/exemple-syntaxe.ledger
+sys::[hledger accounts --flat -f data/exemple-syntaxe.ledger]
----
+|
+[float]
+**comptes**::
+ latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → \{\textcolor{#D2691E}{\textbf{compte}}\}$] +
+ = « __ensemble des comptes vers lesquels fluent les écritures__ » +
+ latexmath:[$=\{\ (\textbf{compte}\>f)\ \|\ f ← (\textbf{flux}\>e)\ \|\ e ← \mathbb E\ \}$]
+**compte_parent**::
+ latexmath:[$:\>c : \textcolor{#D2691E}{\textbf{compte}} → \textcolor{#D2691E}{\textbf{compte}}\>?$] +
+ latexmath:[$=\>c_{\lbrack0,\cdots,\|c\|-2\rbrack}\ \mbox{si}\ \|c\| \ge 2$]
+**hiérachie_de_compte**::
+ latexmath:[$:\>\mathbb c : \textcolor{#D2691E}{\textbf{compte}} → \lbrack\textcolor{#D2691E}{\textbf{compte}}\rbrack$] +
+// = « __ensemble des comptes vers lesquels fluent les écritures et leur comptes parents__ » +
+ latexmath:[$=\>\lbrack{\ c\ :\ \lbrack{\ c\ \|\ c ← (\mathbf{compte\mbox{_}parent}\>{c})}\ \rbrack}\ \rbrack$]
-=== Comptabiliser en partie double
+|==================================
-Solde nul de toute écriture::
-+
-Pour toute écriture;;
-Tout ce qui est _débité_ (+++++) dans ses comptes +
-est forcément _crédité_ (++-++) dans ses autres comptes.
-+
-* latexmath:[$\forall e : \textcolor{#D2691E}{\textbf{\acute{e}criture}},
- \ \textbf{balance}\>(\textbf{flux}\>{e}) = 0$]
+=== Écrire des écritures (`add`)
-Relation de Chasles par écritures d’engagement et de paiement::
-+
-[source,hledger]
+[source,sh]
+.Sélection d’un modèle selon le libellé
+----
+% hledger add -f /tmp/test.ledger
+Adding transactions to journal file /tmp/test.ledger
+Any command line arguments will be used as defaults.
+Use tab key to complete, readline keys to edit, enter to accept defaults.
+An optional (CODE) may follow transaction dates.
+An optional ; COMMENT may follow descriptions or amounts.
+If you make a mistake, enter < at any prompt to restart the transaction.
+To end a transaction, enter . when prompted.
+To quit, enter . at a date prompt or press control-d or control-c.
+Date [2014/07/30]: 2014/01/01
+Description: Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur
+Account 1: A:AA
+Amount 1: -42
+Account 2: B:BB:BBB
+Amount 2 [42.0]: 40
+Account 3: B:A
+Amount 3 [2.0]:
+Account 4 (or . or enter to finish this transaction): .
+2014/01/01 Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur
+ A:AA -42
+ B:BB:BBB 40
+ B:A 2.0
+
+Save this transaction to the journal ? [y]: y
+Saved.
+Starting the next transaction (. or ctrl-D/ctrl-C to quit)
+Date [2014/01/01]:
+Description: Libellé d’une autre écriture
+Using this similar transaction for defaults:
+2014/01/01 Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur
+ A:AA -42
+ B:BB:BBB 40
+ B:A 2.0
+
+Account 1 [A:AA]:
+Amount 1 [-42.0]: 100
+Account 2 [B:BB:BBB]: B
+Amount 2 [-100.0]:
+Account 3 (or . to finish this transaction) [B:A]: .
+2014/01/01 Libellé d’une autre écriture
+ A:AA 100
+ B -100.0
+
+Save this transaction to the journal ? [y]: y
+Saved.
+Starting the next transaction (. or ctrl-D/ctrl-C to quit)
+Date [2014/01/01]: .
----
-01/01 Écriture d’engagement
- 7.Produit:0.Vente:1.Produit_fini:1.Vélo -80
- 5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser 80
-01/02 Écriture de paiement
- 5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser -80
- 5.Finance:1.Etablissement:2.Banque:001.Courant 80
+[source,sh]
+.Complètement automatique des comptes
+----
+% hledger add -f data/exemple-plan-comptable.ledger
+Adding transactions to journal file /home/julm/admin/cyber.coop/src/tool/hledger/doc/data/exemple-plan-comptable.ledger
+Any command line arguments will be used as defaults.
+Use tab key to complete, readline keys to edit, enter to accept defaults.
+An optional (CODE) may follow transaction dates.
+An optional ; COMMENT may follow descriptions or amounts.
+If you make a mistake, enter < at any prompt to restart the transaction.
+To end a transaction, enter . when prompted.
+To quit, enter . at a date prompt or press control-d or control-c.
+Date [2014/07/30]: yesterday
+Description: Trololo
+Account 1: 1.Capital:
+1.Capital:0.Fonds 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement
+1.Capital:0.Fonds:2.SDR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:1.État
+1.Capital:0.Fonds:2.SDR:4.Apport 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:2.Région
+1.Capital:0.Fonds:2.SDR:6.Sub_invest_BR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:3.Département
+1.Capital:0.Fonds:3.ADR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:4.Commune
+1.Capital:0.Fonds:3.ADR:4.Apport 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:5.Collectivité_publique
+1.Capital:0.Fonds:3.ADR:6.Sub_invest_BR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:6.Entreprise_publique
+1.Capital:0.Fonds:6.Réserve 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:7.Organisme_privé
+1.Capital:0.Fonds:6.Réserve:3.Statutaire 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:8.Autre
+1.Capital:0.Fonds:6.Réserve:8.Autre 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:2.Autre
+1.Capital:1.Report 1.Capital:5.Provision_risque&charge
+1.Capital:1.Report:0.Bénéfice 1.Capital:5.Provision_risque&charge:1.Risque
+1.Capital:1.Report:5.Financeur 1.Capital:5.Provision_risque&charge:5.Impôt
+1.Capital:1.Report:9.Déficit 1.Capital:5.Provision_risque&charge:8.Autre
+1.Capital:2.Résultat 1.Capital:5.Provision_risque&charge:8.Autre:2.Congés_à_payer
+1.Capital:2.Résultat:0.Bénéfice 1.Capital:6.Emprunt,Dette
+1.Capital:2.Résultat:9.Déficit 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit
+1.Capital:3.Sub_invest_BNR 1.Capital:6.Emprunt,Dette:5.Dépôt,Caution
+1.Capital:3.Sub_invest_BNR:1.Equipement 1.Capital:6.Emprunt,Dette:8.Autre
+1.Capital:3.Sub_invest_BNR:1.Equipement:1.État 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt
+1.Capital:3.Sub_invest_BNR:1.Equipement:2.Région 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:1.Bénévole
+1.Capital:3.Sub_invest_BNR:1.Equipement:3.Département 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:2.Salarié-e
+1.Capital:3.Sub_invest_BNR:1.Equipement:4.Commune 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:3.Cyclofficine
+1.Capital:3.Sub_invest_BNR:1.Equipement:5.Collectivité_publique 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:4.Autre
+1.Capital:3.Sub_invest_BNR:1.Equipement:6.Entreprise_publique 1.Capital:6.Emprunt,Dette:8.Autre:7.Dette
+1.Capital:3.Sub_invest_BNR:1.Equipement:7.Organisme_privé 1.Capital:9.Fonds_dédiés
+1.Capital:3.Sub_invest_BNR:1.Equipement:8.Autre 1.Capital:9.Fonds_dédiés:4.Sub_exploit
+1.Capital:3.Sub_invest_BNR:8.Autre 1.Capital:9.Fonds_dédiés:5.Don_affecté
+1.Capital:3.Sub_invest_BNR:9.Compte_résultat
+Account 1: 1.Capital:6.Emprunt,Dette
+1.Capital:6.Emprunt,Dette 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:4.Autre
+1.Capital:6.Emprunt,Dette:4.Etablissement_crédit 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:1.Bénévole 1.Capital:6.Emprunt,Dette:8.Autre:7.Dette
+1.Capital:6.Emprunt,Dette:5.Dépôt,Caution 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:2.Salarié-e
+1.Capital:6.Emprunt,Dette:8.Autre 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:3.Cyclofficine
+Account 1: 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit
+Amount 1: -666 ; Don’t panic
+Account 2: 5.Finance:
+5.Finance:1.Etablissement 5.Finance:1.Etablissement:2.Banque:002.Livret 5.Finance:8.Virement
+5.Finance:1.Etablissement:1.Valeur 5.Finance:3.Caisse 5.Finance:8.Virement:0.Interne
+5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser 5.Finance:3.Caisse:1.Siège 5.Finance:8.Virement:1.Fonds
+5.Finance:1.Etablissement:2.Banque:001.Courant 5.Finance:3.Caisse:2.Atelier
+Account 2: 5.Finance:1.Etablissement:2.Banque:001.Courant
+Amount 2 [666.0]:
+Account 3 (or . or enter to finish this transaction): .
+2014/07/29 Trololo
+ 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit -666 ; Don’t panic
+ 5.Finance:1.Etablissement:2.Banque:001.Courant 666.0
+
+Save this transaction to the journal ? [y]: y
+Saved.
+Starting the next transaction (. or ctrl-D/ctrl-C to quit)
+Date [2014/07/29]: .
----
-+
-NOTE: pour des espèces, transiter par : ++5.Finance:3.Caisse:1.Siège++
-
-==== Soldes nuls souhaitables
-
-- Écritures des recettes
-+
-1. latexmath:[$\sum{\mbox{ventes}} + \sum{\mbox{dons}} = \sum{\mbox{espèces entrées en caisse}} + \sum{\mbox{Chèques à encaisser}}$] +
-(Total des ventes + dons == Total d’espèces entrée en caisse + Chèques à encaisser (5112))
-2. Total chèques à encaisser (5112) == Total remises de chèques à la banque (512) (+/- argent non déposé en banque)
-3. Solde du compte caisse (531) == Total entrées espèces en caisse - Total des sorties (remises d’espèces en banque - sorties d’achats - erreur de caisse)
-4. Solde compte caisse (531) == Total entrées en caisse - Dépôt espèce en banque - Achat en espèce
+=== Filtrer des écritures (`print`)
-- Écritures de paye
-+
-TODO
+++hledger++ permet de filtrer les écritures selon leurs données
+(date, libellé, comptes, montants, tags, ...) ;
+des expressions rationnelles peuvent être utilisées à cette fin.
+NOTE: Cf. manuel : http://hledger.org/manual#query-arguments[]
-=== Journaux (filtres)
[horizontal]
+.Afficher des « journaux auxiliaires » (exemples approximatifs)
**Banque**::
+
[source,sh]
----
hledger print -f $fichier.ledger '6.Charge:(3.Impôt:(1.|3.):|4.Personnel:)'
----
-**À NouVeaux**::
+**À NouVeau**::
+
[source,sh]
----
hledger print -f $fichier.ledger tag:OD
----
-=== Clôture / Ouverture (`equity`)
+
+=== Calculer des soldes (`balance`)
+
+[cols="a,a"]
+|==================================
+|
+[float]
+[source,sh]
+.Balance de toutes les écritures
+----
+% hledger balance -f data/exemple-syntaxe.ledger
+sys::[hledger balance -f data/exemple-syntaxe.ledger | sed -e 's/^-/‑/']
+----
+
+NOTE: Toutes les écritures devant avoir leur balance nulle,
+cette balance sur toutes les écritures est également nulle.
+
+[source,sh]
+.Balance sur des comptes filtrés par expression rationnelle
+----
+% hledger balance 'A' -f data/exemple-syntaxe.ledger
+sys::[hledger balance 'A' -f data/exemple-syntaxe.ledger | sed -e 's/^[-=]/‑/']
+----
+
+[source,sh]
+.Balance sur un compte racine
+----
+% hledger balance '^A' -f data/exemple-syntaxe.ledger
+sys::[hledger balance '^A' -f data/exemple-syntaxe.ledger | sed -e 's/^[-=]/‑/']
+----
+
+[source,sh]
+.Sans accumulation des soldes d’une période à l’autre
+----
+% hledger balance --daily -f data/exemple-syntaxe.ledger
+sys::[hledger balance --daily -f data/exemple-syntaxe.ledger | sed -e 's/^[-=]/‑/;s/[|]/\\|/g']
+----
+
+[source,sh]
+.Avec accumulation des soldes d’une période à l’autre
+----
+% hledger balance --daily --historical -f data/exemple-syntaxe.ledger
+sys::[hledger balance --daily --historical -f data/exemple-syntaxe.ledger | sed -e 's/^[-=]/‑/;s/[|]/\\|/g']
+----
+
+//[source,sh]
+//.Suivi des comptes
+//----
+//% hledger balance -b 2012/02/01 -e 2012/04/30 --monthly -f $fichier.ledger >/tmp/bal.flow
+//% hledger balance -b 2012/02/01 -e 2012/04/30 --cumulative --monthly -f $fichier.ledger >/tmp/bal.cumulative
+//% hledger balance -b 2012/02/01 -e 2012/04/30 --historical --monthly -f $fichier.ledger >/tmp/bal.historical
+//% gvimdiff -o /tmp/bal.{cumulative,historical}
+//----
+//image::data/gvimdiff-cumulative-historical.png[]
+|
+[float]
+[horizontal]
+**balance**::
+ latexmath:[$:\>\mathbb F : \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack → ℚ$] +
+ = « __somme des montants des flux__ » +
+ latexmath:[$=\>{(\ m\ \|\ m ← m + (\textbf{montant}\>f)\ \|\ f ← \mathbb F\ \|\ m ← 0\ )$] +
+**solde_de_compte**::
+ latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → c : \textcolor{#D2691E}{\textbf{compte}} → ℚ$] +
+ latexmath:[$=\>{\textbf{balance}\>\lbrack{\ f\ \|\ f ← (\textbf{flux}\>e),\ c\>≼\>(\textbf{compte}\>f)\ \|\ e ← \mathbb E\ }\rbrack$] +
+// latexmath:[$=\>{\displaystyle{\sum_{e ← \mathbb E}}\left(\sum_{\stackrel{f ← (\textbf{flux}\>e),}{c\ ≼\ (\textbf{compte}\>f)}}(\textbf{montant}\>f})\right)$]
+**solde**::
+ latexmath:[$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack →
+ \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack$] +
+ latexmath:[$=\>\displaystyle{\left\lbrack
+ \begin{array}{l}
+ (\textcolor{#083194}{\textbf{compte}}=c´, \textcolor{#083194}{\textbf{montant}}=m) \\
+ \|\ m ← (\mathbf{\mbox{solde_de_compte}}\,\mathbb E\,c´) \\
+ \|\ c´ ← (\mathbf{plan\mbox{_}comptable}\,c) \\
+ \|\ c ← (\mathbf{comptes}\,\mathbb E)
+ \end{array}}\right\rbrack$]
+
+|==================================
+
+=== Suivre un compte (`register`)
+
+[source,sh]
+.Suivi de la somme des crédits du compte `5112`
+----
+% hledger register -f Paris.2011.hledger 'amt:<0' '^5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser'
+2011/05/23 Remise chq 0994029 ..Chèque_à_encaisser -100,00€ -100,00€
+2011/09/29 Remise chq 1101801 ..Chèque_à_encaisser -20,00€ -120,00€
+2011/11/18 Remise chq 1101802 ..Chèque_à_encaisser -2000,00€ -2120,00€
+----
+
+[source,sh]
+.Suivi de la somme des débits du compte `5112`
+----
+% hledger register -f Paris.2011.hledger 'amt:>0' '^5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser'
+2011/05/15 Prêt ..Chèque_à_encaisser 100,00€ 100,00€
+2011/09/20 Cotisations ..Chèque_à_encaisser 20,00€ 120,00€
+2011/11/10 Prêt ..Chèque_à_encaisser 2000,00€ 2120,00€
+----
+
+=== Calculer les écritures de clôture et ouverture (`equity`)
++hledger-equity++ calcule une balance de comptes
et en fait deux écritures, respectivement :
[horizontal]
de clôture:: pour les solder à zéro en fin d’exercice ;
d’ouverture:: pour les réinitialiser à leur solde du précédent exercice.
+[cols="a,a"]
+|==================================
+|
+[float]
+[source,sh]
+----
+% hledger-equity -f data/exemple-syntaxe.ledger
+sys::[hledger-equity -f data/exemple-syntaxe.ledger]
+----
+
[source,sh]
----
-% hledger-equity -f $fichier.ledger $filtre
+% hledger-equity -f data/exemple-syntaxe.ledger '^A'
+sys::[hledger-equity -f data/exemple-syntaxe.ledger '^A']
----
+[source,sh]
+----
+% hledger-equity -f data/exemple-syntaxe.ledger '^B'
+sys::[hledger-equity -f data/exemple-syntaxe.ledger '^B']
+----
+
+|
+[float]
[source,hledger]
.Solde des compte de gestion
----
equity:opening balances -44,58€
----
+|==================================
+
+
+=== Observer des statistiques (`stats`, `activity`)
+
+[cols="a,a"]
+|==================================
+|
+[float]
+[source,sh]
+.Statistiques annuelles
+----
+% hledger stats --period yearly -f Paris.2012.hledger
+Main journal file : Paris.2012.hledger
+Included journal files : Paris.Plan_comptable.hledger
+ Cyclofficine.Plan_comptable.hledger
+Transactions span : 2012-01-01 to 2013-01-01 (366 days)
+Last transaction : 2012-12-31 (576 days ago)
+Transactions : 210 (0.6 per day)
+Transactions last 30 days: 0 (0.0 per day)
+Transactions last 7 days : 0 (0.0 per day)
+Payees/descriptions : 144
+Accounts : 448 (depth 6)
+Commodities : 1 (€)
+----
+
+|
+[float]
+[source,sh]
+.Jours de l’année avec au moins 5 flux
+----
+hledger activity --period daily -f Paris.2012.hledger \| grep '\*\{5\}'
+2012-01-01 ***********
+2012-02-29 ******
+2012-03-23 ******
+2012-03-31 *********
+2012-04-03 ******
+2012-04-30 ********
+2012-05-03 ****************
+2012-05-11 ********
+2012-05-14 ****************
+2012-05-31 **********
+2012-06-11 ******************
+2012-06-30 *************
+2012-07-13 *********
+2012-07-17 ******
+2012-07-30 ******
+2012-07-31 ***********
+2012-08-31 ******
+2012-09-26 ********
+2012-09-30 ******
+2012-11-13 ********
+2012-11-30 *****
+2012-12-31 *************
+----
+
+|==================================
+
+
+== Exercice comptable
+
+ifdef::backend-slidy2[>>>]
+=== Plan comptable d’une association
+
+NOTE: Brouillon de documentation @ https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/[]
+
+[source,hledger]
+----
+include::data/Cyclofficine.Plan_comptable.hledger[]
+----
+
+=== Comptabiliser en partie double
+
+[cols="a,a"]
+|==================================
+|
+[float]
+Balance nulle de toute écriture::
+++hledger++ n’accepte aucune écriture qui ne respecte
+pas cette contrainte de la tâche comptable : +
++
+« __Pour toute écriture, tout ce qui est [black]_débité_ (+++++) dans ses comptes +
+est forcément [black]_crédité_ (++-++) dans ses autres comptes, +
+et réciproquement.__ »
++
+* Formellement : latexmath:[$\forall e : \textcolor{#D2691E}{\textbf{\acute{e}criture}},
+ \ \textbf{balance}\>(\textbf{flux}\>{e}) = 0$]
++
+[source,hledger]
+----
+2014/04/12
+ Compte:Crédité -1234,56
+ Compte:Débité ; 1234,56 (montant inféré)
+----
+
+|
+[float]
+Relation de Chasles par écritures d’[black]*engagement* et de [black]*paiement*::
+++hledger++ laisse l’humain s’occuper de ce principe de la tâche comptable
+qui traduit la réalité temporelle des mouvements d’argent.
++
+[source,hledger]
+----
+01/01 Prestation ; Écriture d’engagement (pièce comptable : facture)
+ 7.Produit:0.Vente:6.Prest'action -700,00
+ 4.Tiers:1.Client:1.Client:1.Bien,Prestation:007.Mairie_du_XI 700,00
+01/14 Virement ; Écriture de paiement (pièce comptable : relevé de compte)
+ 4.Tiers:1.Client:1.Client:1.Bien,Prestation:007.Mairie_du_XI -700,00
+ 5.Finance:1.Etablissement:2.Banque:001.Courant 700,00
+----
+//+
+//[source,hledger]
+//----
+//01/01 Vélo ; Écriture d’engagement (pièce comptable : facture)
+// 7.Produit:0.Vente:1.Produit_fini:1.Vélo -80
+// 5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser 80
+//01/02 Chèque ; Écriture de paiement (pièce comptable : relevé de compte)
+// 5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser -80
+// 5.Finance:1.Etablissement:2.Banque:001.Courant 80
+//----
+//+
+//NOTE: pour des espèces, transiter par : ++5.Finance:3.Caisse:1.Siège++
+
+|==================================
+
+==== Soldes nuls souhaitables
+
+- Écritures des recettes
++
+1. latexmath:[$\sum{\mbox{ventes}} + \sum{\mbox{dons}} = \sum{\mbox{espèces entrées en caisse}} + \sum{\mbox{Chèques à encaisser}}$] +
+(Total des ventes + dons == Total d’espèces entrée en caisse + chèques à encaisser (5112))
+
+2. Total chèques à encaisser (5112) == Total remises de chèques à la banque (512) (+/- argent non déposé en banque)
++
+NOTE: vérifier qu’il ne reste plus de chèque comptabilisés dans le tiroir
+
+3. Solde du compte caisse (531) == Total entrées espèces en caisse - Total des sorties
+(remises d’espèces en banque - sorties d’achats - erreur de caisse)
+
+- Écritures de paye
++
+TODO
+
== Import et export avec `hledger`
* https://github.com/eval/total_recall[]
==== Comptes de résultats
TODO
-== `hledger-web`
+== Installer `hledger`
+
+* http://hledger.org/installing[]
+
+[source,sh]
+.Debian/jessie
+----
+% sudo apt-get install hledger hledger-web
+----
+
+ifdef::backend-slidy2[>>>]
+=== Via `cabal`
+* http://www.haskell.org/cabal/[]
+
+[source,sh]
+.Debian/wheezy
+----
+% echo 'PATH="$HOME/.cabal/bin:$PATH"' >>~/.profile
+ # NOTE: rajoute dans le chemins des exécutables
+ # les exécutables installés par cabal
+% exit # NOTE: recharge ~/.profile
+
+% sudo apt-get install ghc cabal-install \
+ libncurses5-dev libtinfo-dev zlib1g-dev
+% cabal update
+% cabal install cabal # NOTE: met à jour cabal
+% cabal install happy # NOTE: anticipe une dépendance exécutable
+% cabal install hledger
+% cabal install alex # NOTE: anticipe une dépendance exécutable
+% cabal install warp-2.0.3.4 hledger-web
+ # NOTE: aide cabal à sélectionner un warp qui fonctionne
+----
+
+[source,sh]
+.Mise-à-jour
+----
+% cabal install --reinstall hledger hledger-web
+----
+
+ifdef::backend-slidy2[>>>]
+==== Version de développement
+
+[source,sh]
+----
+% git clone http://github.com/simonmichael/hledger.git ~/src/hledger
+% cd ~/src/hledger
+% cabal install --reinstall --force-reinstalls \
+ ./hledger-lib ./hledger ./hledger-web
+----
+=== Utiliser un éditeur de texte structuré (`vim`)
+
+Coloration syntaxique sur mesure::
+* ++hledger.vim++
++
+[source,vim]
+.~/.vimrc
+----
+autocmd BufNewFile,BufRead *.hledger,*.ledger setfiletype hledger
+----
+Complètement automatique des comptes (`<Tab>`)::
++
+* https://github.com/Shougo/neocomplete.vim[]
+* https://github.com/Shougo/neocomplcache.vim[]
++
+NOTE: Besoin de rajouter ++vim/autoload/neocomplcache/filters/sorter_bytes.vim++.
++
+[source,vim]
+.~/.vimrc
+----
+autocmd Filetype hledger set iskeyword+=.,38,39,40,41,44,45,58 "
+----
+Alignement automatique des montants::
++
+* https://github.com/junegunn/vim-easy-align[]
++
+[source,vim]
+.~/.vimrc
+----
+let g:easy_align_ignore_groups = ['Comment', 'String', 'hledgerTransaction']
+----
+
+ifdef::backend-slidy2[>>>]
+==== Suivre les modifications à plusieurs et/ou à distance (`git`)
TODO
-== (bonus) Scripter ++hledger++
+== +++hledger-web+++
+* http://localhost:5000[]
++
TODO
-ifdef::backend-slidy2[>>>]
-=== Installer un script ++hledger++
+== Scripter ++hledger++
+
[source,sh]
+.Installer un script ++hledger++
----
% echo 'PATH="$HOME/src/hledger/extra:$PATH"' >>~/.profile
% exit # NOTE: recharge ~/.profile
% ghc ~/src/hledger/extra/hledger-SCRIPT.hs
----
-== Communauté
-
-[horizontal]
-Chat:: <irc://irc.freenode.net#ledger>
-Liste:: <hledger+subscribe@googlegroups.com>
+.Idées de scripts
+* Vérifier l’ordre des dates.
+* Chercher des écritures doublonnes.
+== Merci
+.Luca Pacioli
+image::data/Luca_Pacioli_(Gemaelde).jpeg[]
ifdef::backend-slidy2[]
[hledgersplash,position: absolute; left: 50%; top: 10%;]
}\r
/* lists */\r
.article .hdlist p {\r
- padding:0 0 0 0;\r
+ padding:0 0 0.5ex 0;\r
}\r
.article .hdlist td.hdlist1 {\r
text-align:right;\r
display:block;\r
margin:0 auto 0 auto;\r
}\r
+/* block */\r
+ div.admonitionblock,\r
+ div.exampleblock,\r
+ div.imageblock,\r
+ div.listingblock,\r
+ div.literalblock,\r
+ div.quoteblock,\r
+ div.sidebarblock,\r
+ div.verseblock {\r
+ margin-bottom:1ex;\r
+ }\r
+ div.admonitionblock {\r
+ margin-top:1ex;\r
+ }\r
+ div.tableblock td {\r
+ padding:0 1ex 0 1ex;\r
+ }\r
/* splash */\r
div.hledgersplash > div.imageblock {\r
/*border:black solid 1px;*/\r
<div id="header" class="slide hledgersplash">\r
<h1>Informatiser une comptabilité avec confiance</h1>\r
<span id="author">git://git.autogeree.net/tool/hledger</span><br />\r
-<span id="revnumber">version 6ca58eb</span>\r
+<span id="revnumber">version 61f2b02</span>\r
<br /><span id="revremark"></span>\r
</div>\r
</div></div>\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_le_code_ledger_code_un_format_de_em_grand_livre_em_ouvert_et_simple">1. Le <code>.ledger</code> : un format de <em>Grand Livre</em> ouvert.. et simple</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="1. Le <code>.ledger</code> : un format de <em>Grand Livre</em> ouvert.. et simple";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_le_code_ledger_code_un_format_de_journal_comptable_ouvert_et_simple">1. Le <code>.ledger</code> : un format de journal comptable ouvert.. et simple</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="1. Le <code>.ledger</code> : un format de journal comptable ouvert.. et simple";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
\r
<span class="hledgerTransactionDate">2014/05/08</span> <span class="hledgerTransactionDescription">Propagande</span>\r
<span class="hledgerPostingAccount"> Caisse</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Grève</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">7</span>\r
-<span class="hledgerPostingAccountOdd"> Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Impression</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Tracts</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">7</span>\r
+<span class="hledgerPostingAccountOdd"> Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Impression</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Tracts</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">7</span>\r
\r
<span class="Comment">; Répéter ad nauseam</span>\r
</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_les_plus">1.1. Les plus</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="1.1. Les plus";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><h3 id="_les_plus" class="float">Les plus</h3>\r
<div class="hdlist"><table><tbody class=" incremental">\r
<tr>\r
<td class="hdlist1">\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Visibilité de <em>toutes</em> les informations.\r
+Visibilité de <strong>toutes</strong> les informations.\r
</p>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Compréhensible sans peine.\r
+Compréhensible sans logiciel particulier pour l’exploiter.\r
</p>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Pas d’interface protectrice.\r
+Pas de verrou de validation (plus ou moins illusoire).\r
</p>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Suivi et fusion simples des modifications.\r
+Suivi des modifications, fusion des contributions, et sauvegarde simples.\r
</p>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Langage pour s’exprimer clairement, par exemple pour discuter dans un courriel.\r
+Langage pour s’exprimer clairement (par ex. dans un courriel ou une présentation).\r
</p>\r
</td>\r
</tr>\r
Pas spécifique à un éditeur logiciel particulier\r
(sauf fonctionnalité expérimentale).\r
</p>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
+<div class="hdlist"><table><tbody class=" incremental">\r
+<tr>\r
+<td class="hdlist1">\r
+ledger\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
<a href="http://ledger-cli.org/">http://ledger-cli.org/</a>\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
+</p>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+hledger\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
<a href="http://hledger.org/">http://hledger.org/</a>\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
+</p>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+beancount\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
<a href="http://furius.ca/beancount/">http://furius.ca/beancount/</a>\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
+</p>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+penny\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
<a href="https://massysett.github.io/penny/">https://massysett.github.io/penny/</a>\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
+</p>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+abandon\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
<a href="https://github.com/hrj/abandon/">https://github.com/hrj/abandon/</a>\r
-</span>\r
-</li>\r
-</ul>\r
+</p>\r
</td>\r
</tr>\r
</tbody></table></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect2">\r
-<h1 id="_les_moins">1.2. Les moins</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="1.2. Les moins";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
+</td>\r
+</tr>\r
+</tbody></table></div></div></td>\r
+<td align="left" valign="top"><div><h3 id="_les_moins" class="float">Les moins</h3>\r
<div class="hdlist"><table><tbody class=" incremental">\r
<tr>\r
<td class="hdlist1">\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Mais pas moins que les autres logiciels\r
-et à nuancer si couplé à un gestionnaires de versions,\r
-et/ou avec signature cryptographiques.\r
+Mais, comme c’est un fichier, un verrou-validant<br />\r
+peut être mis par une <strong>signature cryptographique</strong>.\r
</p>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
-% git tag <span class="Special">--sign</span> v2011 <span class="Special">-m</span> <span class="Statement">"</span><span class="Constant">Clôture de la comptabilité 2011</span><span class="Statement">"</span>\r
-% git tag <span class="Special">--verify</span> v2011\r
-</pre></div></div>\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-% gpg <span class="Special">--sign</span> <span class="PreProc">$fichier</span>.hledger\r
-% gpg <span class="Special">--verify-files</span> <span class="PreProc">$fichier</span>.hledger.gpg\r
+% gpg <span class="Special">--detach-sign</span> <span class="PreProc">$fichier</span>.ledger\r
+% gpg <span class="Special">--verify</span> <span class="PreProc">$fichier</span>.ledger.sig\r
</pre></div></div>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Préférable de bien savoir utiliser\r
-un éditeur de texte structuré.\r
+Préférable de ne pas avoir peur des caractères,\r
+voire de bien savoir utiliser un éditeur de texte structuré.\r
</p>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-Peu contraint\r
+Contrainte minimale\r
<br />\r
</td>\r
<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
+« <em>N’a pas été conçu pour empêcher ses utilisateurs de commettre des actes stupides,\r
+car cela les empêcherait aussi de réaliser des actes ingénieux.</em> »\r
+</p>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
-<span class="hledgerTransactionDate">2102/03/21</span> <span class="hledgerTransactionDescription">Remise chq (1101804)</span>\r
+<span class="hledgerTransactionDate">2102/03/21</span> <span class="hledgerTransactionDescription">Chèque </span><span class="hledgerTransactionComment">; Erreur de date</span>\r
<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Valeur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Chèque_à_encaisser</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">145</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span>\r
<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Banque</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">001</span><span class="hledgerPostingAccountOdd">.Courant</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">145</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span>\r
</pre></div></div>\r
-</td>\r
-</tr>\r
-</tbody></table></div>\r
<div class="admonitionblock incremental">\r
<table><tr>\r
<td class="icon">\r
<img src="./icons/note.png" alt="Note" />\r
</td>\r
-<td class="content">KISS</td>\r
+<td class="content">Mais possibilité de vérifications d’invariants conventionnels avec des scripts.</td>\r
</tr></table>\r
</div>\r
+</td>\r
+</tr>\r
+</tbody></table></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
‑-------------------\r
<span class="Constant">44</span>,<span class="Constant">58</span>€\r
</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_les_plus_2">2.1. Les plus</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="2.1. Les plus";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><h3 id="_les_plus" class="float">Les plus</h3>\r
<div class="dlist"><dl class=" incremental">\r
<dt class="hdlist1">\r
-Utilisation\r
-</dt>\r
-<dt class="hdlist1">\r
-Étude\r
-</dt>\r
-<dt class="hdlist1">\r
-Modification\r
+Philosophie Unix\r
</dt>\r
+<dd>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+« <em>Écrivez des programmes qui effectuent une seule chose et qui le font bien.</em> »\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+« <em>Écrivez des programmes qui collaborent.</em> »\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+« <em>Écrivez des programmes pour gérer des flux de texte,<br />\r
+ car c’est une interface universelle.</em> »\r
+</span>\r
+</li>\r
+</ul>\r
+</dd>\r
<dt class="hdlist1">\r
-Duplication\r
+Utilisation, Étude, Modification, Duplication\r
</dt>\r
<dd>\r
<p>\r
Permises techniquement et légalement<br />\r
-(« logiciel libre » sous <code>GNU/GPLv3</code>)\r
+(« logiciel libre » sous <code>GNU/GPLv3</code>)\r
</p>\r
</dd>\r
<dt class="hdlist1">\r
-Certification\r
+Rigueur\r
</dt>\r
<dd>\r
<p>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Aucune mutation de données externes à une fonction (effet de bord).\r
+Aucune mutation de données externes à une fonction (sans effet de bord).\r
</p>\r
</td>\r
</tr>\r
</td>\r
<td class="hdlist2">\r
<p style="margin-top: 0;">\r
-Vérification des erreurs de type avant l’exécution du programme.\r
+Vérification des erreurs de type avant l’exécution du programme.\r
</p>\r
</td>\r
</tr>\r
</tbody></table></div>\r
</dd>\r
<dt class="hdlist1">\r
-Portable\r
+Relisible\r
</dt>\r
<dd>\r
<p>\r
-GNU/Linux, Apple/MacOS, Microsoft/Windows\r
+≈13 000 lignes de Haskell (ou 160 écrans de 80 lignes)<br />\r
+(plus ≈1 800 lignes pour <code>hledger-web</code>).\r
</p>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">À équivalence fonctionnelle,\r
+OpenERPv7 ≈80 000 lignes de Python (≈1 000 écrans).</td>\r
+</tr></table>\r
+</div>\r
</dd>\r
<dt class="hdlist1">\r
-Support\r
+Ancienneté\r
</dt>\r
<dd>\r
<p>\r
-~1 développeur à mi-temps\r
+Depuis 2007 (≈7 ans).\r
+</p>\r
+</dd>\r
+<dt class="hdlist1">\r
+Portable\r
+</dt>\r
+<dd>\r
+<p>\r
+GNU/Linux, Apple/MacOS, Microsoft/Windows\r
</p>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-Simon Michael <<a href="mailto:simon@joyful.com">simon@joyful.com</a>>\r
-</span>\r
-</li>\r
-</ul>\r
</dd>\r
<dt class="hdlist1">\r
Ligne de commande\r
</dt>\r
<dd>\r
+<p>\r
+Contrôle l’ordinateur avec le langage.\r
+</p>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
- % hledger balance <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
+% hledger add <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
+% hledger balance <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
</pre></div></div>\r
</dd>\r
<dt class="hdlist1">\r
<dd>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
- % hledger-web <span class="Special">--server</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
-
% firefox <span class="Statement">"</span><span class="Constant"><a href="http://localhost:5000">http://localhost:5000</a></span><span class="Statement">"</span>
\r+% hledger-web <span class="Special">--server</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
+% firefox <span class="Statement">"</span><span class="Constant"><a href="http://localhost:5000">http://localhost:5000</a></span><span class="Statement">"</span>\r
</pre></div></div>\r
</dd>\r
<dt class="hdlist1">\r
+Support\r
+</dt>\r
+<dd>\r
+<p>\r
+≈1 développeur à mi-temps-libéré\r
+</p>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+Simon Michael (sm) <<a href="mailto:simon@joyful.com">simon@joyful.com</a>>\r
+</span>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">Dons @ <a href="https://www.gittip.com/simonmichael/">https://www.gittip.com/simonmichael/</a></td>\r
+</tr></table>\r
+</div>\r
+<div class="hdlist"><table><tbody class=" incremental">\r
+<tr>\r
+<td class="hdlist1">\r
+Messagerie instantanée\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
+<a href="irc://irc.freenode.net#ledger">irc://irc.freenode.net#ledger</a>\r
+</p>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+Liste de discussion\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
+<<a href="mailto:hledger+subscribe@googlegroups.com">hledger+subscribe@googlegroups.com</a>>\r
+</p>\r
+</td>\r
+</tr>\r
+</tbody></table></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+<dt class="hdlist1">\r
Extensible\r
</dt>\r
<dd>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
- % ghc hledger-fait-ce-que-je-veux.hs\r
- % ./hledger-fait-ce-que-je-veux <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
+% ghc hledger-fait-ce-que-je-veux.hs\r
+% ./hledger-fait-ce-que-je-veux <span class="Special">-f</span> <span class="PreProc">$fichier</span>.hledger\r
</pre></div></div>\r
</dd>\r
-</dl></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_les_moins_2">2.2. Les moins</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="2.2. Les moins";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
+</dl></div></div></td>\r
+<td align="left" valign="top"><div><h3 id="_les_moins" class="float">Les moins</h3>\r
<div class="dlist"><dl class=" incremental">\r
<dt class="hdlist1">\r
-Ligne de commande\r
+Pas tout en un\r
</dt>\r
<dd>\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>…</p>\r
+<p>\r
+Fait de la comptabilité, <strong>et juste</strong> de la comptabilité ;\r
+pas un logiciel intégré type ERP (Enterprise Resource Planning)\r
+du genre type <a href="https://www.odoo.com/">Odoo</a> (ancien OpenERP) :\r
+Comptabilité + Point de vente + Facturation + Paye + Gestion de stock + Adhésion + Calendrier + Wiki + …\r
+</p>\r
+</dd>\r
+<dt class="hdlist1">\r
+En ligne de commande\r
+</dt>\r
+<dd>\r
+<p>\r
+Peur <strong>irrationnelle</strong> mais fréquente,\r
+d’être libre et d’avoir le pouvoir sur la machine,\r
+au lieu d’être captif d’une interface.\r
+</p>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">L’interface Web est simple, et s’améliore.</td>\r
+</tr></table>\r
</div>\r
+</dd>\r
+<dt class="hdlist1">\r
+Read The Fucking Manual\r
+</dt>\r
+<dd>\r
+<p>\r
+De même que maîtriser un plan comptable néçessite\r
+en plus de le parcourir de <strong>s’informer</strong> sur son utilisation,<br />\r
+de même maîtriser un langage et un logiciel en ligne de commande nécessite\r
+de <strong>s’informer</strong> sur sa syntaxe, sa sémantique et son utilisation.\r
+</p>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content"><a href="http://hledger.org/manual/">http://hledger.org/manual/</a>.</td>\r
+</tr></table>\r
</div>\r
</dd>\r
-</dl></div>\r
+</dl></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_installer_code_hledger_code">3. Installer <code>hledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="3. Installer <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<a href="http://hledger.org/installing">http://hledger.org/installing</a>\r
-</span>\r
-</li>\r
-</ul>\r
-<div class="listingblock incremental">\r
-<div class="title">Debian/jessie</div>\r
-<div class="content"><pre>\r
-% sudo apt-get install hledger hledger-web\r
-</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_via_code_cabal_code">3.1. Via <code>cabal</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="3.1. Via <code>cabal</code>";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<a href="http://www.haskell.org/cabal/">http://www.haskell.org/cabal/</a>\r
-</span>\r
-</li>\r
-</ul>\r
-<div class="listingblock incremental">\r
-<div class="title">Debian/wheezy</div>\r
-<div class="content"><pre>\r
-% <span class="Statement">echo</span><span class="Constant"> </span><span class="Statement">'</span><span class="Constant">PATH="$HOME/.cabal/bin:$PATH"</span><span class="Statement">'</span><span class="Constant"> </span><span class="Statement">>></span>~/.profile\r
- <span class="Comment"># NOTE: rajoute dans le chemins des exécutables</span>\r
- <span class="Comment"># les exécutables installés par cabal</span>\r
-% <span class="Statement">exit</span> <span class="Comment"># NOTE: recharge ~/.profile</span>\r
-\r
-% sudo apt-get install ghc cabal-install <span class="Statement">\</span>\r
- libncurses5-dev libtinfo-dev zlib1g-dev\r
-% cabal update\r
-% cabal install cabal <span class="Comment"># NOTE: met à jour cabal</span>\r
-% cabal install happy <span class="Comment"># NOTE: anticipe une dépendance exécutable</span>\r
-% cabal install hledger\r
-% cabal install alex <span class="Comment"># NOTE: anticipe une dépendance exécutable</span>\r
-% cabal install warp-2.0.3.4 hledger-web\r
- <span class="Comment"># NOTE: aide cabal à sélectionner un warp qui fonctionne</span>\r
-</pre></div></div>\r
-<div class="listingblock incremental">\r
-<div class="title">Mise-à-jour</div>\r
-<div class="content"><pre>\r
-% cabal install <span class="Special">--reinstall</span> hledger hledger-web\r
-</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect3">\r
-<h1 id="_version_de_développement">3.1.1. Version de développement</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="3.1.1. Version de développement";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-% git clone <a href="http://github.com/simonmichael/hledger.git">http://github.com/simonmichael/hledger.git</a> ~/src/hledger\r
-% <span class="Statement">cd</span> ~/src/hledger\r
-% cabal install <span class="Special">--reinstall</span> <span class="Special">--force-reinstalls</span> <span class="Statement">\</span>\r
- ./hledger-lib ./hledger ./hledger-web\r
-</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect1">\r
-<h1 id="_écrire_en_code_ledger_code">4. Écrire en <code>.ledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="4. Écrire en <code>.ledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_langage_d_un_fichier_code_ledger_code">3. Langage d’un fichier <code>.ledger</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="3. Langage d’un fichier <code>.ledger</code>";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="paragraph">\r
<div class="incremental">\r
<p>Un <code>.ledger</code> est un fichier de texte brut respectant une syntaxe préçise\r
-qui forme une succession d’écritures comptables, ordonnées librement.</p>\r
+qui forme une succession d’écritures comptables, classées librement.</p>\r
</div>\r
</div>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
\r
<div class="sect2">\r
-<h1 id="_exemple">4.1. Exemple</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.1. Exemple";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_définition_informelle">3.1. Définition informelle</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="3.1. Définition informelle";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="listingblock incremental">\r
+<div class="title">Fichier <code>data/exemple-syntaxe.ledger</code></div>\r
<div class="content"><pre>\r
-<span class="Comment">; Ceci est un exemple de livre comptable « ledger »</span>\r
-<span class="Comment">; NOTE: fantaisiste comptablement parlant, mais syntaxiquement correct</span>\r
+<span class="hledgerDirective">D 1000.00€ </span><span class="Comment">; directive préçisant le format par défaut des montants</span>\r
\r
<span class="hledgerTransactionDate">2014/01/01</span> <span class="hledgerTransactionDescription">Libellé de l’écriture </span><span class="hledgerTransactionComment">; </span><span class="hledgerTag">UN_TAG:</span><span class="hledgerTransactionComment">, </span><span class="hledgerTag">Autre_tag:</span><span class="hledgerTagValue">Avec_Valeur</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Sous-Compte</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">42</span> <span class="hledgerTransactionComment">; flux créditant</span>\r
-<span class="hledgerPostingAccountOdd"> Autre_Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Sous-Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Sous-Sous-Compte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">42</span> <span class="hledgerTransactionComment">; flux débitant</span>\r
-\r
-<span class="hledgerTransactionDate">2014/01/01</span> <span class="hledgerTransactionDescription">Deuxième écriture le même jour</span>\r
-<span class="hledgerPostingAccount"> Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Âme</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">666</span> <span class="hledgerTransactionComment">; (tag de flux) </span><span class="hledgerTag">Arnaque:</span>\r
-<span class="hledgerPostingAccountOdd"> Kapital</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">666</span>\r
-\r
-<span class="hledgerTransactionDate">2014/01/02</span> <span class="hledgerTransactionDescription">Troisième écriture le jour suivant avec ventilation des flux</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Crédité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">A</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">1</span>\r
-<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Crédité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">B</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">2</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Débité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Z</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">1</span>\r
-<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Débité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Y</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">1</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Débité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">X</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">x</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">1</span>\r
-\r
-<span class="hledgerTransactionDate">2014/04/12</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Crédité</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">1234</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">56</span>\r
-<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Débité</span> <span class="hledgerTransactionComment">; 1234,56 (montant inféré)</span>\r
+<span class="hledgerPostingAccount"> A</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">AA</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">42</span> <span class="hledgerTransactionComment">; flux créditant</span>\r
+<span class="hledgerPostingAccountOdd"> B</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">BB</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">BBB</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">40</span> <span class="hledgerTransactionComment">; flux débitant</span>\r
+<span class="hledgerPostingAccount"> B</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">A</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">2</span> <span class="hledgerTransactionComment">; flux débitant ventilé</span>\r
\r
-<span class="hledgerTransactionDate">2014/02/01</span> <span class="hledgerTransactionDescription">Écriture non ordonnée par date </span><span class="hledgerTransactionComment">; Ok, mais déconseillé</span>\r
-<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Débité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">1</span>\r
-<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Crédité</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">1</span> <span class="hledgerTransactionComment">; Flux non ordonné par crédit/débit</span>\r
- <span class="hledgerTransactionDescription"> </span><span class="hledgerTransactionComment">; c'est juste moins lisible...</span>\r
+<span class="hledgerTransactionDate">2014/01/02</span> <span class="hledgerTransactionDescription">Libellé d’une autre écriture</span>\r
+<span class="hledgerPostingAccount"> A</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">AA</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">100</span> <span class="hledgerTransactionComment">; </span><span class="hledgerTag">UN_TAG_de_flux:</span>\r
+<span class="hledgerPostingAccountOdd"> B</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">100</span> <span class="hledgerTransactionComment">; </span><span class="hledgerTag">ATTENTION:</span><span class="hledgerTagValue"> au moins deux espaces requises entre le compte et le montant</span>\r
\r
<span class="Comment">; Répéter ad nauseam</span>\r
</pre></div></div>\r
+<div class="title">Conventions usuelles</div><ul class=" incremental">\r
+<li>\r
+<span>\r
+Classement des écritures par date\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+Classement des flux par signe, puis compte\r
+</span>\r
+</li>\r
+</ul>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect2">\r
-<h1 id="_langage">4.2. Langage</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.2. Langage";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_définition_formelle">3.2. Définition formelle</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="3.2. Définition formelle";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="tableblock">\r
<table rules="all"\r
<thead>\r
<tr>\r
<th align="center" valign="top">Syntaxe (grammaire <a href="https://fr.wikipedia.org/wiki/Forme_de_Backus-Naur">BNF</a>)</th>\r
-<th align="center" valign="top">Structure (signatures fonctionnelles)</th>\r
+<th align="center" valign="top">Informations (signatures fonctionnelles)</th>\r
</tr>\r
</thead>\r
<tbody class="incremental">\r
<tr>\r
<td align="left" valign="top"><div><div class="listingblock incremental">\r
<div class="content"><pre>\r
-livre ::= (écriture | commentaire | <span class="Constant">"⏎"</span> | <span class="Constant">"␣"</span>)*\r
+journal ::= (écriture | commentaire | <span class="Constant">"⏎"</span> | <span class="Constant">"␣"</span>)*\r
</pre></div></div></div></td>\r
<td align="left" valign="top"><div><div class="hdlist math"><table><tbody class=" incremental math">\r
<tr>\r
<td class="hdlist1">\r
-<strong>livre</strong>\r
+<strong>journal</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
</tbody>\r
</table>\r
</div>\r
-<div class="admonitionblock incremental">\r
-<table><tr>\r
-<td class="icon">\r
-<img src="./icons/note.png" alt="Note" />\r
-</td>\r
-<td class="content">RTFM @ <a href="http://hledger.org/manual/">http://hledger.org/manual/</a>.</td>\r
-</tr></table>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect1">\r
+<h1 id="_commandes_code_hledger_code">4. Commandes <code>hledger</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="4. Commandes <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="listingblock incremental">\r
+<div class="title">Syntaxe quasiment commune à toutes les commandes <code>hledger</code></div>\r
+<div class="content"><pre>\r
+% hledger <span class="PreProc">$commande</span> <span class="PreProc">$options</span> <span class="PreProc">$filtre</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect2">\r
+<h1 id="_afficher_le_plan_comptable_code_accounts_code">4.1. Afficher le plan comptable (<code>accounts</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.1. Afficher le plan comptable (<code>accounts</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger accounts <span class="Special">--tree</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+A\r
+ AA\r
+B\r
+ A\r
+ BB\r
+ BBB\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger accounts <span class="Special">--flat</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+A:AA\r
+B\r
+B:A\r
+B:BB:BBB\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+<strong>comptes</strong>\r
+</dt>\r
+<dd>\r
+<p>\r
+ <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → \{\textcolor{#D2691E}{\textbf{compte}}\}$</span><br />\r
+ = « <em>ensemble des comptes vers lesquels fluent les écritures</em> »<br />\r
+ <span class=" LaTeX ">$=\{\ (\textbf{compte}\>f)\ |\ f ← (\textbf{flux}\>e)\ |\ e ← \mathbb E\ \}$</span>\r
+</p>\r
+</dd>\r
+<dt class="hdlist1">\r
+<strong>compte_parent</strong>\r
+</dt>\r
+<dd>\r
+<p>\r
+ <span class=" LaTeX ">$:\>c : \textcolor{#D2691E}{\textbf{compte}} → \textcolor{#D2691E}{\textbf{compte}}\>?$</span><br />\r
+ <span class=" LaTeX ">$=\>c_{\lbrack0,\cdots,|c|-2\rbrack}\ \mbox{si}\ |c| \ge 2$</span>\r
+</p>\r
+</dd>\r
+<dt class="hdlist1">\r
+<strong>hiérachie_de_compte</strong>\r
+</dt>\r
+<dd>\r
+<p>\r
+ <span class=" LaTeX ">$:\>\mathbb c : \textcolor{#D2691E}{\textbf{compte}} → \lbrack\textcolor{#D2691E}{\textbf{compte}}\rbrack$</span><br />\r
+\r
+ <span class=" LaTeX ">$=\>\lbrack{\ c\ :\ \lbrack{\ c\ |\ c ← (\mathbf{compte\mbox{_}parent}\>{c})}\ \rbrack}\ \rbrack$</span>\r
+</p>\r
+</dd>\r
+</dl></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
</div>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect2">\r
-<h1 id="_calculs">4.3. Calculs</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.3. Calculs";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_écrire_des_écritures_code_add_code">4.2. Écrire des écritures (<code>add</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.2. Écrire des écritures (<code>add</code>)";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
-<div class="hdlist"><table><tbody class=" incremental">\r
+<div class="listingblock incremental">\r
+<div class="title">Sélection d’un modèle selon le libellé</div>\r
+<div class="content"><pre>\r
+% hledger add <span class="Special">-f</span> /tmp/test.ledger\r
+Adding transactions to journal file /tmp/test.ledger\r
+Any command line arguments will be used as defaults.\r
+Use tab key to complete, readline keys to edit, enter to accept defaults.\r
+An optional <span class="PreProc">(</span><span class="Special">CODE</span><span class="PreProc">)</span> may follow transaction dates.\r
+An optional ; COMMENT may follow descriptions or amounts.\r
+If you make a mistake, enter <span class="Statement"><</span> at any prompt to restart the transaction.\r
+To end a transaction, enter<span class="Statement"> . </span>when prompted.\r
+To quit, enter<span class="Statement"> . </span>at a date prompt or press control-d or control-c.\r
+Date <span class="Statement">[</span><span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span><span class="Statement">]</span>: <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span>\r
+Description: Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur\r
+Account <span class="Constant">1</span>: A:AA\r
+Amount <span class="Constant">1</span>: <span class="Constant">-42</span>\r
+Account <span class="Constant">2</span>: B:BB:BBB\r
+Amount <span class="Constant">2</span> <span class="Statement">[</span>42.0<span class="Statement">]</span>: <span class="Constant">40</span>\r
+Account <span class="Constant">3</span>: B:A\r
+Amount <span class="Constant">3</span> <span class="Statement">[</span>2.0<span class="Statement">]</span>:\r
+Account <span class="Constant">4</span> <span class="PreProc">(</span><span class="Special">or . or enter to finish this transaction</span><span class="PreProc">)</span>: .\r
+<span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span> Libellé de l’écriture ; UN_TAG:, Autre_tag:Avec_Valeur\r
+ A:AA <span class="Constant">-42</span>\r
+ B:BB:BBB <span class="Constant">40</span>\r
+ B:A 2.0\r
+\r
+Save this transaction to the journal ? <span class="Statement">[</span>y<span class="Statement">]</span>: y\r
+Saved.\r
+Starting the next transaction <span class="PreProc">(</span><span class="Special">. or ctrl-D/ctrl-C to quit</span><span class="PreProc">)</span>\r
+Date <span class="Statement">[</span><span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span><span class="Statement">]</span>:\r
+Description: Libellé d’une autre écriture\r
+Using this similar transaction <span class="Statement">for </span>defaults:\r
+<span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span> Libellé de l’écriture <span class="Statement">;</span> UN_TAG:, Autre_tag:Avec_Valeur\r
+ A:AA <span class="Constant">-42</span>\r
+ B:BB:BBB <span class="Constant">40</span>\r
+ B:A 2.0\r
+\r
+Account <span class="Constant">1</span> <span class="Statement">[</span>A:AA<span class="Statement">]</span>:\r
+Amount <span class="Constant">1</span> <span class="Statement">[</span>-42.0<span class="Statement">]</span>: <span class="Constant">100</span>\r
+Account <span class="Constant">2</span> <span class="Statement">[</span>B:BB:BBB<span class="Statement">]</span>: B\r
+Amount <span class="Constant">2</span> <span class="Statement">[</span>-100.0<span class="Statement">]</span>:\r
+Account <span class="Constant">3</span> <span class="Statement">(</span>or<span class="Statement"> . </span>to finish this transaction<span class="Statement">)</span> <span class="Statement">[</span>B:A<span class="Statement">]</span>: .\r
+<span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span> Libellé d’une autre écriture\r
+ A:AA <span class="Constant">100</span>\r
+ B -100.0\r
+\r
+Save this transaction to the journal ? <span class="Statement">[</span>y<span class="Statement">]</span>: y\r
+Saved.\r
+Starting the next transaction <span class="Statement">(</span>. or ctrl-D/ctrl-C to quit<span class="Statement">)</span>\r
+Date <span class="Statement">[</span><span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span><span class="Statement">]</span>: .\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="title">Complètement automatique des comptes</div>\r
+<div class="content"><pre>\r
+% hledger add <span class="Special">-f</span> data/exemple-plan-comptable.ledger\r
+Adding transactions to journal file /home/julm/admin/cyber.coop/src/tool/hledger/doc/data/exemple-plan-comptable.ledger\r
+Any command line arguments will be used as defaults.\r
+Use tab key to complete, readline keys to edit, enter to accept defaults.\r
+An optional <span class="PreProc">(</span><span class="Special">CODE</span><span class="PreProc">)</span> may follow transaction dates.\r
+An optional ; COMMENT may follow descriptions or amounts.\r
+If you make a mistake, enter <span class="Statement"><</span> at any prompt to restart the transaction.\r
+To end a transaction, enter<span class="Statement"> . </span>when prompted.\r
+To quit, enter<span class="Statement"> . </span>at a date prompt or press control-d or control-c.\r
+Date <span class="Statement">[</span><span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span><span class="Statement">]</span>: yesterday\r
+Description: Trololo\r
+Account <span class="Constant">1</span>: 1.Capital:\r
+1.Capital:0.Fonds 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement\r
+1.Capital:0.Fonds:2.SDR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:1.État\r
+1.Capital:0.Fonds:2.SDR:4.Apport 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:2.Région\r
+1.Capital:0.Fonds:2.SDR:6.Sub_invest_BR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:3.Département\r
+1.Capital:0.Fonds:3.ADR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:4.Commune\r
+1.Capital:0.Fonds:3.ADR:4.Apport 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:5.Collectivité_publique\r
+1.Capital:0.Fonds:3.ADR:6.Sub_invest_BR 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:6.Entreprise_publique\r
+1.Capital:0.Fonds:6.Réserve 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:7.Organisme_privé\r
+1.Capital:0.Fonds:6.Réserve:3.Statutaire 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:1.Equipement:8.Autre\r
+1.Capital:0.Fonds:6.Réserve:8.Autre 1.Capital:3.Sub_invest_BNR:9.Compte_résultat:2.Autre\r
+1.Capital:1.Report 1.Capital:5.Provision_risque&charge\r
+1.Capital:1.Report:0.Bénéfice 1.Capital:5.Provision_risque&charge:1.Risque\r
+1.Capital:1.Report:5.Financeur 1.Capital:5.Provision_risque&charge:5.Impôt\r
+1.Capital:1.Report:9.Déficit 1.Capital:5.Provision_risque&charge:8.Autre\r
+1.Capital:2.Résultat 1.Capital:5.Provision_risque&charge:8.Autre:2.Congés_à_payer\r
+1.Capital:2.Résultat:0.Bénéfice 1.Capital:6.Emprunt,Dette\r
+1.Capital:2.Résultat:9.Déficit 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit\r
+1.Capital:3.Sub_invest_BNR 1.Capital:6.Emprunt,Dette:5.Dépôt,Caution\r
+1.Capital:3.Sub_invest_BNR:1.Equipement 1.Capital:6.Emprunt,Dette:8.Autre\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:1.État 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:2.Région 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:1.Bénévole\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:3.Département 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:2.Salarié-e\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:4.Commune 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:3.Cyclofficine\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:5.Collectivité_publique 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:4.Autre\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:6.Entreprise_publique 1.Capital:6.Emprunt,Dette:8.Autre:7.Dette\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:7.Organisme_privé 1.Capital:9.Fonds_dédiés\r
+1.Capital:3.Sub_invest_BNR:1.Equipement:8.Autre 1.Capital:9.Fonds_dédiés:4.Sub_exploit\r
+1.Capital:3.Sub_invest_BNR:8.Autre 1.Capital:9.Fonds_dédiés:5.Don_affecté\r
+1.Capital:3.Sub_invest_BNR:9.Compte_résultat\r
+Account <span class="Constant">1</span>: 1.Capital:6.Emprunt,Dette\r
+1.Capital:6.Emprunt,Dette 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:4.Autre\r
+1.Capital:6.Emprunt,Dette:4.Etablissement_crédit 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:1.Bénévole 1.Capital:6.Emprunt,Dette:8.Autre:7.Dette\r
+1.Capital:6.Emprunt,Dette:5.Dépôt,Caution 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:2.Salarié-e\r
+1.Capital:6.Emprunt,Dette:8.Autre 1.Capital:6.Emprunt,Dette:8.Autre:1.Emprunt:3.Cyclofficine\r
+Account <span class="Constant">1</span>: 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit\r
+Amount <span class="Constant">1</span>: <span class="Constant">-666</span> ; Don’t panic\r
+Account <span class="Constant">2</span>: 5.Finance:\r
+5.Finance:1.Etablissement 5.Finance:1.Etablissement:2.Banque:002.Livret 5.Finance:8.Virement\r
+5.Finance:1.Etablissement:1.Valeur 5.Finance:3.Caisse 5.Finance:8.Virement:0.Interne\r
+5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser 5.Finance:3.Caisse:1.Siège 5.Finance:8.Virement:1.Fonds\r
+5.Finance:1.Etablissement:2.Banque:001.Courant 5.Finance:3.Caisse:2.Atelier\r
+Account <span class="Constant">2</span>: 5.Finance:1.Etablissement:2.Banque:001.Courant\r
+Amount <span class="Constant">2</span> <span class="Statement">[</span>666.0<span class="Statement">]</span>:\r
+Account <span class="Constant">3</span> <span class="PreProc">(</span><span class="Special">or . or enter to finish this transaction</span><span class="PreProc">)</span>: .\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">29</span> Trololo\r
+ 1.Capital:6.Emprunt,Dette:4.Etablissement_crédit <span class="Constant">-666</span> ; Don’t panic\r
+ 5.Finance:1.Etablissement:2.Banque:001.Courant 666.0\r
+\r
+Save this transaction to the journal ? <span class="Statement">[</span>y<span class="Statement">]</span>: y\r
+Saved.\r
+Starting the next transaction <span class="PreProc">(</span><span class="Special">. or ctrl-D/ctrl-C to quit</span><span class="PreProc">)</span>\r
+Date <span class="Statement">[</span><span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">29</span><span class="Statement">]</span>: .\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_filtrer_des_écritures_code_print_code">4.3. Filtrer des écritures (<code>print</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.3. Filtrer des écritures (<code>print</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="paragraph">\r
+<div class="incremental">\r
+<p><code>hledger</code> permet de filtrer les écritures selon leurs données\r
+(date, libellé, comptes, montants, tags, …) ;\r
+des expressions rationnelles peuvent être utilisées à cette fin.</p>\r
+</div>\r
+</div>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">Cf. manuel : <a href="http://hledger.org/manual#query-arguments">http://hledger.org/manual#query-arguments</a></td>\r
+</tr></table>\r
+</div>\r
+<div class="hdlist"><div class="title">Afficher des « journaux auxiliaires » (exemples approximatifs)</div><table><tbody class=" incremental">\r
<tr>\r
<td class="hdlist1">\r
-<strong>compte_parent</strong>\r
+<strong>Banque</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>c : \textcolor{#D2691E}{\textbf{compte}} → \textcolor{#D2691E}{\textbf{compte}}\>?$</span><br />\r
- <span class=" LaTeX ">$=\>c_{\lbrack0,\cdots,|c|-2\rbrack}\ \mbox{si}\ |c| \ge 2$</span>\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^5.Finance:1.Etablissement:2.Banque:</span><span class="Statement">'</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>hiérarchie_de_compte</strong>\r
+<strong>Achats</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>\mathbb c : \textcolor{#D2691E}{\textbf{compte}} → \lbrack\textcolor{#D2691E}{\textbf{compte}}\rbrack$</span><br />\r
- <span class=" LaTeX ">$=\>\lbrack{\ c\ :\ \lbrack{\ c\ |\ c ← (\mathbf{compte\mbox{_}parent}\>{c})}\ \rbrack}\ \rbrack$</span>\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^(2.Immobilisation:1.Corporelle:|6.Charge:(0.Achat|1.Service|2.Autre_service):)</span><span class="Statement">'</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>comptes</strong>\r
+<strong>Vente</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → \{\textcolor{#D2691E}{\textbf{compte}}\}$</span><br />\r
- <span class=" LaTeX ">$\{\ (\textbf{compte}\>f)\ |\ f ← (\textbf{flux}\>e)\ |\ e ← \mathbb E\ \}$</span>\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^7.Produit:0.Vente:</span><span class="Statement">'</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>balance</strong>\r
+<strong>Caisse</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>\mathbb F : \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack → ℚ$</span><br />\r
- <span class=" LaTeX ">$=\>{(\ m\ |\ m ← m + (\textbf{montant}\>f)\ |\ f ← \mathbb F\ |\ m ← 0\ )$</span><br />\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^5.Finance:3.Caisse:</span><span class="Statement">'</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>solde_de_compte</strong>\r
+<strong>Paye</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → c : \textcolor{#D2691E}{\textbf{compte}} → ℚ$</span><br />\r
- <span class=" LaTeX ">$=\>{\textbf{balance}\>\lbrack{\ f\ |\ f ← (\textbf{flux}\>e),\ c\>≼\>(\textbf{compte}\>f)\ |\ e ← \mathbb E\ }\rbrack$</span><br />\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">6.Charge:(3.Impôt:(1.|3.):|4.Personnel:)</span><span class="Statement">'</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>solde</strong>\r
+<strong>À NouVeau</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
- <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack →\r
- \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack$</span><br />\r
- <span class=" LaTeX ">$=\>\displaystyle{\left\lbrack\r
- \begin{array}{l}\r
- (\textcolor{#083194}{\textbf{compte}}=c´, \textcolor{#083194}{\textbf{montant}}=m) \\\r
- |\ m ← (\mathbf{\mbox{solde_de_compte}}\,\mathbb E\,c´) \\\r
- |\ c´ ← (\mathbf{hi\acute{e}rarchie\mbox{_}de\mbox{_}compte}\,c) \\\r
- |\ c ← (\mathbf{comptes}\,\mathbb E)\r
- \end{array}}\right\rbrack$</span>\r
-</p>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger tag:ANV</span>\r
+</pre></div></div>\r
+</td>\r
+</tr>\r
+<tr>\r
+<td class="hdlist1">\r
+<strong>Opération_Diverses</strong>\r
+<br />\r
+</td>\r
+<td class="hdlist2">\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger tag:OD</span>\r
+</pre></div></div>\r
</td>\r
</tr>\r
</tbody></table></div>\r
</div><div class="slide">\r
\r
<div class="sect2">\r
-<h1 id="_utiliser_un_éditeur_de_texte_structuré_code_vim_code">4.4. Utiliser un éditeur de texte structuré (<code>vim</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.4. Utiliser un éditeur de texte structuré (<code>vim</code>)";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_calculer_des_soldes_code_balance_code">4.4. Calculer des soldes (<code>balance</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.4. Calculer des soldes (<code>balance</code>)";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
-<div class="dlist"><dl class=" incremental">\r
-<dt class="hdlist1">\r
-Coloration syntaxique sur mesure\r
-</dt>\r
-<dd>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<code>hledger.vim</code>\r
-</span>\r
-<div class="listingblock incremental">\r
-<div class="title">~/.vimrc</div>\r
-<div class="content"><pre>\r
-<span class="Statement">autocmd</span> <span class="Type">BufNewFile</span>,<span class="Type">BufRead</span> *.hledger,*.ledger <span class="Statement">setfiletype</span> hledger\r
-</pre></div></div>\r
-</li>\r
-</ul>\r
-</dd>\r
-<dt class="hdlist1">\r
-Complètement automatique des comptes (<code><Tab></code>)\r
-</dt>\r
-<dd>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<a href="https://github.com/Shougo/neocomplete.vim">https://github.com/Shougo/neocomplete.vim</a>\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
-<a href="https://github.com/Shougo/neocomplcache.vim">https://github.com/Shougo/neocomplcache.vim</a>\r
-</span>\r
-<div class="listingblock incremental">\r
-<div class="title">~/.vimrc</div>\r
-<div class="content"><pre>\r
-<span class="Statement">autocmd</span> <span class="Type">Filetype</span> hledger <span class="Statement">set</span> <span class="PreProc">iskeyword</span>+=.<span class="Statement">,</span>38<span class="Statement">,</span>39<span class="Statement">,</span>40<span class="Statement">,</span>41<span class="Statement">,</span>44<span class="Statement">,</span>45<span class="Statement">,</span>58 "\r
-</pre></div></div>\r
-</li>\r
-</ul>\r
-</dd>\r
-<dt class="hdlist1">\r
-Alignement automatique des montants\r
-</dt>\r
-<dd>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<a href="https://github.com/junegunn/vim-easy-align">https://github.com/junegunn/vim-easy-align</a>\r
-</span>\r
-<div class="listingblock incremental">\r
-<div class="title">~/.vimrc</div>\r
-<div class="content"><pre>\r
- <span class="Statement">let</span> <span class="Identifier">g</span>:easy_align_ignore_groups <span class="Statement">=</span> [<span class="Constant">'Comment'</span>, <span class="Constant">'String'</span>, <span class="Constant">'hledgerTransaction'</span>]\r
-</pre></div></div>\r
-</li>\r
-</ul>\r
-</dd>\r
-</dl></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect3">\r
-<h1 id="_suivre_les_modifications_à_plusieurs_et_ou_à_distance_code_git_code">4.4.1. Suivre les modifications à plusieurs et/ou à distance (<code>git</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="4.4.1. Suivre les modifications à plusieurs et/ou à distance (<code>git</code>)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>TODO</p>\r
-</div>\r
-</div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect1">\r
-<h1 id="_commandes_code_hledger_code">5. Commandes <code>hledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="5. Commandes <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_calculer_des_soldes_code_balance_code">5.1. Calculer des soldes (<code>balance</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.1. Calculer des soldes (<code>balance</code>)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-% hledger balance <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger <span class="PreProc">$filtre</span>\r
-</pre></div></div>\r
-<div class="listingblock incremental">\r
-<div class="title">Suivi des comptes</div>\r
-<div class="content"><pre>\r
-% hledger balance <span class="Special">-b</span> <span class="Constant">2012</span>/<span class="Constant">02</span>/<span class="Constant">01</span> <span class="Special">-e</span> <span class="Constant">2012</span>/<span class="Constant">04</span>/<span class="Constant">30</span> <span class="Special">--monthly</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger <span class="Statement">></span>/tmp/bal.flow\r
-% hledger balance <span class="Special">-b</span> <span class="Constant">2012</span>/<span class="Constant">02</span>/<span class="Constant">01</span> <span class="Special">-e</span> <span class="Constant">2012</span>/<span class="Constant">04</span>/<span class="Constant">30</span> <span class="Special">--cumulative</span> <span class="Special">--monthly</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger <span class="Statement">></span>/tmp/bal.cumulative\r
-% hledger balance <span class="Special">-b</span> <span class="Constant">2012</span>/<span class="Constant">02</span>/<span class="Constant">01</span> <span class="Special">-e</span> <span class="Constant">2012</span>/<span class="Constant">04</span>/<span class="Constant">30</span> <span class="Special">--historical</span> <span class="Special">--monthly</span> <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger <span class="Statement">></span>/tmp/bal.historical\r
-% gvimdiff <span class="Special">-o</span> /tmp/bal.<span class="Special">{</span>cumulative,historical<span class="Special">}</span>\r
-</pre></div></div>\r
-<div class="imageblock incremental">\r
-<div class="content">\r
-<img src="data/gvimdiff-cumulative-historical.png" alt="data/gvimdiff-cumulative-historical.png" />\r
-</div>\r
-</div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_filtrer_des_écritures_code_print_code">5.2. Filtrer des écritures (<code>print</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.2. Filtrer des écritures (<code>print</code>)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>TODO</p>\r
-</div>\r
-</div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_suivre_un_compte_code_register_code">5.3. Suivre un compte (<code>register</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.3. Suivre un compte (<code>register</code>)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>TODO</p>\r
-</div>\r
-</div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_observer_des_statistiques_code_stats_code_code_activity_code">5.4. Observer des statistiques (<code>stats</code>, <code>activity</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.4. Observer des statistiques (<code>stats</code>, <code>activity</code>)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>TODO</p>\r
-</div>\r
-</div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect1">\r
-<h1 id="_exercice_comptable">6. Exercice comptable</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="6. Exercice comptable";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-\r
-<div class="sect2">\r
-<h1 id="_plan_comptable_d_une_association">6.1. Plan comptable d’une association</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="6.1. Plan comptable d’une association";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-DOC : <a href="https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/">https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/</a>\r
-</span>\r
-</li>\r
-</ul>\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-#include::data/Cyclofficine.Plan_comptable.hledger[]\r
-</pre></div></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect2">\r
-<h1 id="_comptabiliser_en_partie_double">6.2. Comptabiliser en partie double</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="6.2. Comptabiliser en partie double";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="dlist"><dl class=" incremental">\r
-<dt class="hdlist1">\r
-Solde nul de toute écriture\r
-</dt>\r
-<dd>\r
-<div class="dlist"><dl class=" incremental">\r
-<dt class="hdlist1">\r
-Pour toute écriture\r
-</dt>\r
-<dd>\r
-<p>\r
-Tout ce qui est <em>débité</em> (<code>+</code>) dans ses comptes<br />\r
-est forcément <em>crédité</em> (<code>-</code>) dans ses autres comptes.\r
-</p>\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-<span class=" LaTeX ">$\forall e : \textcolor{#D2691E}{\textbf{\acute{e}criture}},\r
- \ \textbf{balance}\>(\textbf{flux}\>{e}) = 0$</span>\r
-</span>\r
-</li>\r
-</ul>\r
-</dd>\r
-</dl></div>\r
-</dd>\r
-<dt class="hdlist1">\r
-Relation de Chasles par écritures d’engagement et de paiement\r
-</dt>\r
-<dd>\r
-<div class="listingblock incremental">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Balance de toutes les écritures</div>\r
<div class="content"><pre>\r
-<span class="hledgerTransactionDate">01/01</span> <span class="hledgerTransactionDescription">Écriture d’engagement</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_fini</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Vélo</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">80</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Valeur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Chèque_à_encaisser</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">80</span>\r
-\r
-<span class="hledgerTransactionDate">01/02</span> <span class="hledgerTransactionDescription">Écriture de paiement</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Valeur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Chèque_à_encaisser</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">80</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Banque</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">001</span><span class="hledgerPostingAccountOdd">.Courant</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">80</span>\r
+% hledger balance <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+ 58.00€ A:AA\r
+ -58.00€ B\r
+ 2.00€ A\r
+ 40.00€ BB:BBB\r
+‑-------------------\r
+ <span class="Constant">0</span>\r
</pre></div></div>\r
<div class="admonitionblock incremental">\r
<table><tr>\r
<td class="icon">\r
<img src="./icons/note.png" alt="Note" />\r
</td>\r
-<td class="content">pour des espèces, transiter par : <code>5.Finance:3.Caisse:1.Siège</code></td>\r
+<td class="content">Toutes les écritures devant avoir leur balance nulle,\r
+cette balance sur toutes les écritures est également nulle.</td>\r
</tr></table>\r
</div>\r
-</dd>\r
-</dl></div>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect3">\r
-<h1 id="_soldes_nuls_souhaitables">6.2.1. Soldes nuls souhaitables</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="6.2.1. Soldes nuls souhaitables";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<ul class=" incremental">\r
-<li>\r
-<span>\r
-Écritures des recettes\r
-</span>\r
-<ol class="arabic incremental">\r
-<li>\r
-<span>\r
-<span class=" LaTeX ">$\sum{\mbox{ventes}} + \sum{\mbox{dons}} = \sum{\mbox{espèces entrées en caisse}} + \sum{\mbox{Chèques à encaisser}}$</span><br />\r
-(Total des ventes + dons == Total d’espèces entrée en caisse + Chèques à encaisser (5112))\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
-Total chèques à encaisser (5112) == Total remises de chèques à la banque (512) (+/- argent non déposé en banque)\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
-Solde du compte caisse (531) == Total entrées espèces en caisse - Total des sorties (remises d’espèces en banque - sorties d’achats - erreur de caisse)\r
-</span>\r
-</li>\r
-<li>\r
-<span>\r
-Solde compte caisse (531) == Total entrées en caisse - Dépôt espèce en banque - Achat en espèce\r
-</span>\r
-</li>\r
-</ol>\r
-</li>\r
-<li>\r
-<span>\r
-Écritures de paye\r
-</span>\r
-<div class="paragraph">\r
-<div class="incremental">\r
-<p>TODO</p>\r
-</div>\r
-</div>\r
-</li>\r
-</ul>\r
-</div></div>\r
-<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
-</div><div class="slide">\r
-\r
-<div class="sect2">\r
-<h1 id="_journaux_filtres">6.3. Journaux (filtres)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="6.3. Journaux (filtres)";slidefootnotes="";/*]]>*/</script>\r
-<div class="sectionbody">\r
-<div class="hdlist"><table><tbody class=" incremental">\r
-<tr>\r
-<td class="hdlist1">\r
-<strong>Banque</strong>\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
<div class="listingblock incremental">\r
+<div class="title">Balance sur des comptes filtrés par expression rationnelle</div>\r
<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^5.Finance:1.Etablissement:2.Banque:</span><span class="Statement">'</span>\r
+% hledger balance <span class="Statement">'</span><span class="Constant">A</span><span class="Statement">'</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+ 58.00€ A:AA\r
+ 2.00€ B:A\r
+‑-------------------\r
+ 60.00€\r
</pre></div></div>\r
-</td>\r
-</tr>\r
-<tr>\r
-<td class="hdlist1">\r
-<strong>Achats</strong>\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
<div class="listingblock incremental">\r
+<div class="title">Balance sur un compte racine</div>\r
<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^(2.Immobilisation:1.Corporelle:|6.Charge:(0.Achat|1.Service|2.Autre_service):)</span><span class="Statement">'</span>\r
+% hledger balance <span class="Statement">'</span><span class="Constant">^A</span><span class="Statement">'</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+ 58.00€ A:AA\r
+‑-------------------\r
+ 58.00€\r
</pre></div></div>\r
-</td>\r
-</tr>\r
-<tr>\r
-<td class="hdlist1">\r
-<strong>Vente</strong>\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
<div class="listingblock incremental">\r
+<div class="title">Sans accumulation des soldes d’une période à l’autre</div>\r
<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^7.Produit:0.Vente:</span><span class="Statement">'</span>\r
+% hledger balance <span class="Special">--daily</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+Balance changes <span class="Error">in</span> <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01-2014</span>/<span class="Constant">01</span>/<span class="Constant">02</span>:\r
+\r
+ || <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01-2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span> <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">02-2014</span>/<span class="Constant">01</span>/<span class="Constant">02</span>\r
+‑<span class="Statement">=========</span>++<span class="Statement">===============================================</span>\r
+ A:AA || -42.00€ 100.00€\r
+ B || <span class="Constant">0</span> -100.00€\r
+ B:A || 2.00€ <span class="Constant">0</span>\r
+ B:BB:BBB || 40.00€ <span class="Constant">0</span>\r
+‑---------++-----------------------------------------------\r
+ || <span class="Constant">0</span> <span class="Constant">0</span>\r
</pre></div></div>\r
-</td>\r
-</tr>\r
+<div class="listingblock incremental">\r
+<div class="title">Avec accumulation des soldes d’une période à l’autre</div>\r
+<div class="content"><pre>\r
+% hledger balance <span class="Special">--daily</span> <span class="Special">--historical</span> <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+Ending balances <span class="PreProc">(</span><span class="Special">historical</span><span class="PreProc">)</span> <span class="Error">in</span> <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01-2014</span>/<span class="Constant">01</span>/<span class="Constant">02</span>:\r
+\r
+ || <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">01</span> <span class="Constant">2014</span>/<span class="Constant">01</span>/<span class="Constant">02</span>\r
+‑<span class="Statement">=========</span>++<span class="Statement">=========================</span>\r
+ A:AA || -42.00€ 58.00€\r
+ B || <span class="Constant">0</span> -100.00€\r
+ B:A || 2.00€ 2.00€\r
+ B:BB:BBB || 40.00€ 40.00€\r
+‑---------++-------------------------\r
+ || <span class="Constant">0</span> <span class="Constant">0</span>\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="hdlist"><table><tbody class=" incremental">\r
<tr>\r
<td class="hdlist1">\r
-<strong>Caisse</strong>\r
+<strong>balance</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">^5.Finance:3.Caisse:</span><span class="Statement">'</span>\r
-</pre></div></div>\r
+<p style="margin-top: 0;">\r
+ <span class=" LaTeX ">$:\>\mathbb F : \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack → ℚ$</span><br />\r
+ = « <em>somme des montants des flux</em> »<br />\r
+ <span class=" LaTeX ">$=\>{(\ m\ |\ m ← m + (\textbf{montant}\>f)\ |\ f ← \mathbb F\ |\ m ← 0\ )$</span><br />\r
+</p>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>Paye</strong>\r
+<strong>solde_de_compte</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
-<div class="listingblock incremental">\r
-<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger </span><span class="Statement">'</span><span class="Constant">6.Charge:(3.Impôt:(1.|3.):|4.Personnel:)</span><span class="Statement">'</span>\r
-</pre></div></div>\r
+<p style="margin-top: 0;">\r
+ <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack → c : \textcolor{#D2691E}{\textbf{compte}} → ℚ$</span><br />\r
+ <span class=" LaTeX ">$=\>{\textbf{balance}\>\lbrack{\ f\ |\ f ← (\textbf{flux}\>e),\ c\>≼\>(\textbf{compte}\>f)\ |\ e ← \mathbb E\ }\rbrack$</span><br />\r
+</p>\r
</td>\r
</tr>\r
<tr>\r
<td class="hdlist1">\r
-<strong>À NouVeaux</strong>\r
+<strong>solde</strong>\r
<br />\r
</td>\r
<td class="hdlist2">\r
+<p style="margin-top: 0;">\r
+ <span class=" LaTeX ">$:\>\mathbb E : \lbrack\textcolor{#D2691E}{\textbf{\acute{e}criture}}\rbrack →\r
+ \lbrack\textcolor{#D2691E}{\textbf{flux}}\rbrack$</span><br />\r
+ <span class=" LaTeX ">$=\>\displaystyle{\left\lbrack\r
+ \begin{array}{l}\r
+ (\textcolor{#083194}{\textbf{compte}}=c´, \textcolor{#083194}{\textbf{montant}}=m) \\\r
+ |\ m ← (\mathbf{\mbox{solde_de_compte}}\,\mathbb E\,c´) \\\r
+ |\ c´ ← (\mathbf{plan\mbox{_}comptable}\,c) \\\r
+ |\ c ← (\mathbf{comptes}\,\mathbb E)\r
+ \end{array}}\right\rbrack$</span>\r
+</p>\r
+</td>\r
+</tr>\r
+</tbody></table></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_suivre_un_compte_code_register_code">4.5. Suivre un compte (<code>register</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.5. Suivre un compte (<code>register</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
<div class="listingblock incremental">\r
+<div class="title">Suivi de la somme des crédits du compte <code>5112</code></div>\r
<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger tag:ANV</span>\r
+% hledger register <span class="Special">-f</span> Paris.2011.hledger <span class="Statement">'</span><span class="Constant">amt:<0</span><span class="Statement">'</span> <span class="Statement">'</span><span class="Constant">^5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser</span><span class="Statement">'</span>\r
+<span class="Constant">2011</span>/<span class="Constant">05</span>/<span class="Constant">23</span> Remise chq <span class="Constant">0994029</span> ..Chèque_à_encaisser <span class="Constant">-100</span>,<span class="Constant">00</span>€ <span class="Constant">-100</span>,<span class="Constant">00</span>€\r
+<span class="Constant">2011</span>/<span class="Constant">09</span>/<span class="Constant">29</span> Remise chq <span class="Constant">1101801</span> ..Chèque_à_encaisser <span class="Constant">-20</span>,<span class="Constant">00</span>€ <span class="Constant">-120</span>,<span class="Constant">00</span>€\r
+<span class="Constant">2011</span>/<span class="Constant">11</span>/<span class="Constant">18</span> Remise chq <span class="Constant">1101802</span> ..Chèque_à_encaisser <span class="Constant">-2000</span>,<span class="Constant">00</span>€ <span class="Constant">-2120</span>,<span class="Constant">00</span>€\r
</pre></div></div>\r
-</td>\r
-</tr>\r
-<tr>\r
-<td class="hdlist1">\r
-<strong>Opération_Diverses</strong>\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
<div class="listingblock incremental">\r
+<div class="title">Suivi de la somme des débits du compte <code>5112</code></div>\r
<div class="content"><pre>\r
-hledger <span class="Statement">print</span><span class="Constant"> -f </span><span class="PreProc">$fichier</span><span class="Constant">.ledger tag:OD</span>\r
+% hledger register <span class="Special">-f</span> Paris.2011.hledger <span class="Statement">'</span><span class="Constant">amt:>0</span><span class="Statement">'</span> <span class="Statement">'</span><span class="Constant">^5.Finance:1.Etablissement:1.Valeur:2.Chèque_à_encaisser</span><span class="Statement">'</span>\r
+<span class="Constant">2011</span>/<span class="Constant">05</span>/<span class="Constant">15</span> Prêt ..Chèque_à_encaisser <span class="Constant">100</span>,<span class="Constant">00</span>€ <span class="Constant">100</span>,<span class="Constant">00</span>€\r
+<span class="Constant">2011</span>/<span class="Constant">09</span>/<span class="Constant">20</span> Cotisations ..Chèque_à_encaisser <span class="Constant">20</span>,<span class="Constant">00</span>€ <span class="Constant">120</span>,<span class="Constant">00</span>€\r
+<span class="Constant">2011</span>/<span class="Constant">11</span>/<span class="Constant">10</span> Prêt ..Chèque_à_encaisser <span class="Constant">2000</span>,<span class="Constant">00</span>€ <span class="Constant">2120</span>,<span class="Constant">00</span>€\r
</pre></div></div>\r
-</td>\r
-</tr>\r
-</tbody></table></div>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect2">\r
-<h1 id="_clôture_ouverture_code_equity_code">6.4. Clôture / Ouverture (<code>equity</code>)</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="6.4. Clôture / Ouverture (<code>equity</code>)";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_calculer_les_écritures_de_clôture_et_ouverture_code_equity_code">4.6. Calculer les écritures de clôture et ouverture (<code>equity</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.6. Calculer les écritures de clôture et ouverture (<code>equity</code>)";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="paragraph">\r
<div class="incremental">\r
<p style="margin-top: 0;">\r
pour les réinitialiser à leur solde du précédent exercice.\r
</p>\r
-</td>\r
-</tr>\r
-</tbody></table></div>\r
+</td>\r
+</tr>\r
+</tbody></table></div>\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA -58.00€\r
+ B 100.00€\r
+ B:A -2.00€\r
+ B:BB:BBB -40.00€\r
+ equity:closing balances <span class="Constant">0</span>\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA 58.00€\r
+ B -100.00€\r
+ B:A 2.00€\r
+ B:BB:BBB 40.00€\r
+ equity:opening balances <span class="Constant">0</span>\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger <span class="Statement">'</span><span class="Constant">^A</span><span class="Statement">'</span>\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA -58.00€\r
+ equity:closing balances 58.00€\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ A:AA 58.00€\r
+ equity:opening balances -58.00€\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% hledger-equity <span class="Special">-f</span> data/exemple-syntaxe.ledger <span class="Statement">'</span><span class="Constant">^B</span><span class="Statement">'</span>\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ B 100.00€\r
+ B:A -2.00€\r
+ B:BB:BBB -40.00€\r
+ equity:closing balances -58.00€\r
+\r
+<span class="Constant">2014</span>/<span class="Constant">07</span>/<span class="Constant">30</span>\r
+ B -100.00€\r
+ B:A 2.00€\r
+ B:BB:BBB 40.00€\r
+ equity:opening balances 58.00€\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Solde des compte de gestion</div>\r
+<div class="content"><pre>\r
+% hledger-equity '^6' '^7' -f Paris.2011.hledger\r
+<span class="hledgerTransactionDate">2014/07/29</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">closing balances</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
+\r
+<span class="hledgerTransactionDate">2014/07/29</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
+<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">opening balances</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
+</pre></div></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_observer_des_statistiques_code_stats_code_code_activity_code">4.7. Observer des statistiques (<code>stats</code>, <code>activity</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="4.7. Observer des statistiques (<code>stats</code>, <code>activity</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Statistiques annuelles</div>\r
+<div class="content"><pre>\r
+% hledger stats <span class="Special">--period</span> yearly <span class="Special">-f</span> Paris.2012.hledger\r
+Main journal file : Paris.2012.hledger\r
+Included journal files : Paris.Plan_comptable.hledger\r
+ Cyclofficine.Plan_comptable.hledger\r
+Transactions span : <span class="Constant">2012-01-01</span> to <span class="Constant">2013-01-01</span> <span class="PreProc">(</span><span class="Constant">366</span><span class="Special"> days</span><span class="PreProc">)</span>\r
+Last transaction : <span class="Constant">2012-12-31</span> <span class="PreProc">(</span><span class="Constant">576</span><span class="Special"> days ago</span><span class="PreProc">)</span>\r
+Transactions : <span class="Constant">210</span> <span class="PreProc">(</span><span class="Special">0.6 per day</span><span class="PreProc">)</span>\r
+Transactions last <span class="Constant">30</span> days: <span class="Constant">0</span> <span class="PreProc">(</span><span class="Special">0.0 per day</span><span class="PreProc">)</span>\r
+Transactions last <span class="Constant">7</span> days : <span class="Constant">0</span> <span class="PreProc">(</span><span class="Special">0.0 per day</span><span class="PreProc">)</span>\r
+Payees/descriptions : <span class="Constant">144</span>\r
+Accounts : <span class="Constant">448</span> <span class="PreProc">(</span><span class="Special">depth </span><span class="Constant">6</span><span class="PreProc">)</span>\r
+Commodities : <span class="Constant">1</span> <span class="PreProc">(</span><span class="Special">€</span><span class="PreProc">)</span>\r
+</pre></div></div></div></td>\r
+<td align="left" valign="top"><div><div class="listingblock incremental">\r
+<div class="title">Jours de l’année avec au moins 5 flux</div>\r
+<div class="content"><pre>\r
+hledger activity <span class="Special">--period</span> daily <span class="Special">-f</span> Paris.2012.hledger | grep <span class="Statement">'</span><span class="Constant">\*\{5\}</span><span class="Statement">'</span>\r
+<span class="Constant">2012-01-01</span> ***********\r
+<span class="Constant">2012-02-29</span> ******\r
+<span class="Constant">2012-03-23</span> ******\r
+<span class="Constant">2012-03-31</span> *********\r
+<span class="Constant">2012-04-03</span> ******\r
+<span class="Constant">2012-04-30</span> ********\r
+<span class="Constant">2012-05-03</span> ****************\r
+<span class="Constant">2012-05-11</span> ********\r
+<span class="Constant">2012-05-14</span> ****************\r
+<span class="Constant">2012-05-31</span> **********\r
+<span class="Constant">2012-06-11</span> ******************\r
+<span class="Constant">2012-06-30</span> *************\r
+<span class="Constant">2012-07-13</span> *********\r
+<span class="Constant">2012-07-17</span> ******\r
+<span class="Constant">2012-07-30</span> ******\r
+<span class="Constant">2012-07-31</span> ***********\r
+<span class="Constant">2012-08-31</span> ******\r
+<span class="Constant">2012-09-26</span> ********\r
+<span class="Constant">2012-09-30</span> ******\r
+<span class="Constant">2012-11-13</span> ********\r
+<span class="Constant">2012-11-30</span> *****\r
+<span class="Constant">2012-12-31</span> *************\r
+</pre></div></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect1">\r
+<h1 id="_exercice_comptable">5. Exercice comptable</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="5. Exercice comptable";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect2">\r
+<h1 id="_plan_comptable_d_une_association">5.1. Plan comptable d’une association</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.1. Plan comptable d’une association";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">Brouillon de documentation @ <a href="https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/">https://wiki.cyclocoop.org/Comptabilité/Document/Plan_comptable/</a></td>\r
+</tr></table>\r
+</div>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+<span class="Comment">; Plan comptable d’une Cyclofficine</span>\r
+<span class="Comment">; =================================</span>\r
+<span class="Comment">;</span>\r
+<span class="Comment">; == Utilisation</span>\r
+<span class="Comment">; Doit être inclus ainsi dans un FICHIER.hledger l’utilisant :</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; !include Plan_comptable.hledger</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; ATTENTION: rien n’empêche techniquement un FICHIER.hledger</span>\r
+<span class="Comment">; de rajouter des comptes après cette inclusion.</span>\r
+\r
+<span class="Comment">; Définir un Plan comptable dans hledger</span>\r
+<span class="Comment">; consiste à faire une écriture dont tous les montants sont nuls</span>\r
+<span class="Comment">; et qui recense tous les comptes qui vont à priori être utilisés.</span>\r
+\r
+<span class="Comment">; ATTENTION: par convention ici chaque compte doit respecter la syntaxe :</span>\r
+<span class="Comment">; ----</span>\r
+<span class="Comment">; A.ZZZ:B.YYY:C.XXX 0 ; ABC. INTITULÉ OFFICIEL DU COMPTE</span>\r
+<span class="Comment">; ----</span>\r
+\r
+<span class="hledgerDirective">D 1.000,00€ </span><span class="Comment">; NOTE: précise le format de la devise.</span>\r
+\r
+<span class="hledgerTransactionDate">01/01</span> <span class="hledgerTransactionDescription">Initialisation des comptes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1. COMPTES DE CAPITAUX</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 10. Fonds associatifs et reserves</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.SDR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 102. Fonds associatifs sans droit de reprise (SDR)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.SDR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Apport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1024. Apports SDR</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.SDR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Sub_invest_BR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1026. Subventions d’investissement (biens renouvelables) SDR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.ADR</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 103. Fonds associatifs avec droit de reprise (ADR)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.ADR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Apport</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1034. Apports ADR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.ADR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Sub_invest_BR</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1036. Subventions d’investissement (biens renouvelables) ADR</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Réserve</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 106. Réserves</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Réserve</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Statutaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1063. Réserves statutaires ou contractuelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fonds</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Réserve</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1068. Autres réserves (dont réserves pour projet associatif)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Report</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 11. Report à nouveau</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Report</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 110. Report à nouveau (solde créditeur/bénéfice)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Report</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Financeur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 115. Résultats sous contrôle de tiers financeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Report</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Déficit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 119. Report à nouveau (solde débiteur/perte)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Résultat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 12. Résultat net de l’exercice</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 120. Résultat de l’exercice (excédent/bénéfice)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Déficit</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 129. Résultat de l’exercice (déficit/perte)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13. Subventions d’investissements (biens non renouvelables) ADR</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 131. Subventions d’équipement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.État</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1311. État</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Région</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1312. Région</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Département</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1313. Département</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Commune</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1314. Commune</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Collectivité_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1315. Collectivités publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Entreprise_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1316. Entreprises publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Organisme_privé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1317. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1318. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 138. Autres subventions d’investissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 139. Subventions d’investissements inscrites au compte de résultat</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1391. Subvention d'équipement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.État</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13911. État</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Région</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13912. Région</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Département</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13913. Département</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Commune</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13914. Commune</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Collectivité_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13915. Collectivités publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Entreprise_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13916. Entreprises publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Organisme_privé</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 13917. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sub_invest_BNR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Compte_résultat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 13918. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sub_invest_BNR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Compte_résultat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1392. Autres subventions d'investissement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 15. Provisions pour risques et charges</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Risque</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 151. Provisions pour risques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 155. Provisions pour impôts</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 158. Autres provisions pour charges</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_risque&charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Congés_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1582. Provisions pour congés à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16. Emprunts et dettes assimilees</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Etablissement_crédit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 164. Emprunts auprès des établissements de crédit</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Dépôt,Caution</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 165. Dépôts et cautionnements reçus</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 168. Autres emprunts et dettes assimilées</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 1681. Autres emprunts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bénévole</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 16811. Bénévoles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Salarié-e</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16812. Salarié-e-s</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Cyclofficine</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 16813. Cyclofficine</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emprunt,Dette</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Emprunt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 16814. Autre</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 1687. Autres dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Fonds_dédiés</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 19. Fonds dédiés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Capital</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Fonds_dédiés</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Sub_exploit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 194. Fonds dédiés sur subventions de fonctionnement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Capital</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Fonds_dédiés</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Don_affecté</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 195. Fonds dédiés sur dons manuels affectés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2. COMPTES D'IMMOBILISATIONS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 21. Immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Equipement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 215. Installations techniques, matériel et outillage industriels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 218. Autres immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Travaux</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2181. Installation générale, agencement, aménagement divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Transport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2182. Matériel de transport</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Corporelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Matériel_bureau&info</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2183. Matériel de bureau et matériel informatique</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Mobilier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2184. Mobilier</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Concession</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 22. Immobilisations mises en concession</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Concession</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Immo_grévées_droits</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 228. Immobilisations grevées de droits</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Concession</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Droits_propriétaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 229. Droits des propriétaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 26.Participations et créances rattachées à des participations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Participation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Titre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 261. Titres de participation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Titre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2618. Autres titres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 27. Autres immobilisations financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 274. Prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Prêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Au_personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2743. Prêts au personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2748. Autres prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Dépôt,Caution</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 275. Dépôts et cautionnements versés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Amortissement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 28. Amortissements des immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Amortissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Immo_corp</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 281. Amortissements des immobilisations corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Amortissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Immo_corp</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Equipement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 2815. Installations techniques, matériel et outillage industriels (même ventilation que celle du_compte_215)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Amortissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Immo_corp</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 2818. Autres immobilisations corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4. COMPTES TIERS</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 40. Fournisseurs et comptes rattachés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 401. Fournisseurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bien,Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4011. Fournisseurs - achats de biens ou de prestations de services</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Retenue_garantie</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4017. Fournisseurs - Retenue de garantie</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Effets_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 403. Fournisseurs - effets à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 404. Fournisseurs d’immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4041. Fournisseurs - Achats d'immobilisations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Retenue_garantie</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4047. Fournisseurs d'immobilisations - Retenue de garantie</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Immo_effets_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 405. Fournisseurs d’immobilisations - Effets à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Facture_non_parvenue</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 408. Fournisseurs - Factures non parvenues</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Facture_non_parvenue</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bien,Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4081. Fournisseurs - Achats de biens ou prestations de service</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Facture_non_parvenue</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4084. Fournisseurs - Achats d'immobilisations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Débiteur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 409. Fournisseurs débiteurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Fournisseur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Accompte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4091. Fournisseurs - Avances et accomptes versés sur commandes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Fournisseur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_avoir</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4097. Autres avoirs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 41. Usagers et comptes rattachés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 411. Clients</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Bien,Prestation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4111. Clients - Vente de biens et prestations de service</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Retenue_garantie</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4117. Clients - Retenue de garantie</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Effets_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 413. Clients - Effets à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Produit_non_facturé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 418. Clients - Produits non encore facturés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Créditeur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 419. Clients créditeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Créditeur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Accompte</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4191. Clients - Avances et accomptes versés sur commandes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Créditeur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_avoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4197. Clients - Autres avoirs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 42. Personnel et comptes rattachés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421. Rémunérations dues</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">011801</span><span class="hledgerPostingAccount">.S_Arca</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421011801. S. Arca</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">030101</span><span class="hledgerPostingAccountOdd">.G_Caprarelli</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421030101. G. Caprarelli</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">060101</span><span class="hledgerPostingAccount">.T_Favier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421060101. T.Favier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">131501</span><span class="hledgerPostingAccountOdd">.A_Morin</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 421131501. A. Morin</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">161501</span><span class="hledgerPostingAccount">.S_Popek</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 421161501. S. Popek</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Avances</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 425. Personnel - Avances et accomptes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 428. Personnel - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Congés_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4282. Dettes provisionnées pour congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Autre_charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4286. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4287. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 43. Securite sociale et autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.URSSAF</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 431. URSSAF</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 437. Autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.B</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">V</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4373. Caisse de retraite</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4378. Autres organismes sociaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.AG</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">R</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 43781. Prévoyance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 438. Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Cotisation_congé_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4382. Cotisations sociales sur congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse_sociale</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Autre_charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4386. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse_sociale</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4387. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 44. État et autres collectivites publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 441. Subventions à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sub_à_recevoir</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Investissement</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4411. Subventions d'investissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exploitation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4417. Subventions d'exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sub_à_recevoir</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Equilibre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4418. Subvention d'équilibre</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sub_à_recevoir</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Avance_sur_sub</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4419. Avances sur subventions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Opération_particulière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 443. Opérations particulières avec l’État, les collectivités publiques, les organismes internationaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Impôt_sur_bénéfice</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 444. État- Impôts sur les bénéfices</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Impôt_sur_bénéfice</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Sur_société</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4445. État - Impôt sur les sociétés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 447.Autres impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4471. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Taxe_salaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44711. Taxe sur les salaires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Formation_pro</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 44712. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44718. Autres impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sur_rémunération_(Organisme)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4473. Impôts, taxes et versements sur rémunérations (autres organismes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Formation_pro</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 44733. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4475. Autres impôts, taxes et versements assimilés (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_(Organisme)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4477. Autres impôts, taxes et versements assimilés (autres organismes)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 448. État - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Charge_fiscale_sur_congés_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4482. Charges fiscales sur congés à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.État,collectivité</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4486. Autres charges à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.État,collectivité</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_à_recevoir</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4487. Produits à recevoir</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 46. Débiteurs divers et créditeurs divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 467. Autres comptes débiteurs ou créditeurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">001</span><span class="hledgerPostingAccount">.Bénévole</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 467001. Bénévoles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">002</span><span class="hledgerPostingAccountOdd">.Salarié-e</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 647002. Salariés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 468. Divers - Charges à payer et produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.CP&PR</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_à_payer</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 4686.Charges à payer</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Divers_créditeur_débiteur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.CP&PR</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit_à_recevoir</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 4687. Produits à recevoir</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Régularisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 48. Comptes de régularisation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Régularisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_constatée_d'avance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 486. Charges constatées d’avance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Régularisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit_constaté_d'avance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 487. Produits constatés d’avance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 5. COMPTES FINANCIERS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 51. Banques, établissements financiers et assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Valeur</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 511. Valeurs à l’encaissement</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Valeur</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Chèque_à_encaisser</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 5112. Chèques à encaisser</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Etablissement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Banque</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">001</span><span class="hledgerPostingAccount">.Courant</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 512001. Crédit Coopératif - Compte courant</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Banque</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">002</span><span class="hledgerPostingAccountOdd">.Livret</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 512002. Crédit coopératif - Livret</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 53. Caisse</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Caisse</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Siège</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 531. Caisse du siège</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Caisse</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 532. Caisse des lieux d’activités</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Virement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 58. Virements internes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Finance</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Virement</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Interne</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 580. Virements internes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Virement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Fonds</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 581. Virements de fonds</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6. COMPTES D'ACHATS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60. Achats (sauf 603)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 601. Achats stockés - Matières premières et fournitures</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Matière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6011. Matières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Stocké-Matière_Prem,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6012. Fournitures</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 602. Achats stockés - Autres approvisionnements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Matière_consommable</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6021. Matières consommables</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6022. Fournitures consommables</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture_consommable</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Combustible</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60221. Combustibles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Nettoyage</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60222. Produits d’entretien</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Stocké-Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Fourniture_consommable</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60223. Fournitures d’atelier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Stocké-Autre</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Fourniture_consommable</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Bureau</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60225. Fournitures de bureau</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Variation_stocks</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 603. Variation des stocks (approvisionnements et marchandises)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Etude,Prestation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 604. Achats d’études et prestations de services</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Matériel,Equipement,Travaux</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 605. Achats de matériels, équipements et travaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 606. Achats non stockés de matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Non_stockable</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6061. Fournitures non stockables (eau, énergie..)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6063. Fournitures d’entretien et de petit équipement</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_entretien</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60631. Produits d'entretien</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Travaux</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60632. Fournitures pour travaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Equipement_atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60633. Equipement d'atelier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Outillage</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60634. Outillage</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Mobilier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60635. Mobilier</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Matériel_informatique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60636. Matériel informatique</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Consommable_bureau</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6064. Fournitures de bureau</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_Matière,Fourniture</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6068. Autres matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 60681. Consommables, fournitures atelier et vélos</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Non_stocké</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 60688. Autre matières et fournitures</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Marchandise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 607. Achats de marchandises</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Achat</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Frais_accessoire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 608. Frais accessoires d’achats</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Remise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 609. Rabais, remises et ristournes obtenus sur achats</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 61. Services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sous-traitance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 611. Sous-traitance générale</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 613. Locations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Location</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Immobilière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6132. Locations immobilières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Mobilière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6135. Locations mobilières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Charge_locative</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 614. Charges locatives et de copropriété</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Entretien_Réparation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 615. Entretien et réparations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Entretien_Réparation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Bien_immobilier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6152. Sur biens immobiliers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Entretien_Réparation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Bien_mobilier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6155. Sur biens mobiliers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Entretien_Réparation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Maintenance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6156. Maintenance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Assurance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 616. Primes d’assurance</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 618. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Remise</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 619. Rabais, remises et ristournes obtenus sur services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 62. Autres services extérieurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Personnel_extérieur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 621. Personnel extérieur à l’association</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Personnel_extérieur</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Mise_à_dispo</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6214. Personnel détaché ou prêté à l’association</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Intermédiaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 622. Rémunérations d’intermédiaires et honoraires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Intermédiaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Honoraire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6226. Honoraires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Intermédiaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Frais_d'acte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6227. Frais d’actes et de contentieux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Intermédiaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6228. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 623. Publicité, publications, relations publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Annonce</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6231. Annonces et insertions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Foire,Expo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6233. Foires et expositions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Cadeau</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6234. Cadeaux</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Catalogue,Imprimé</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6236. Catalogues et imprimés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Publication</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6237. Publications</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Communication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers(pourboire,dons_courants)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6238. Divers (pourboires, dons courants..)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Frais</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 625. Déplacements, missions et réceptions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Frais</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Déplacement</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6251. Voyages et déplacements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Frais</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Mission</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6256. Missions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Frais</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Réception</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6257. Réceptions</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Poste,Télécommunication</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 626. Frais postaux et frais de télécommunications</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Poste,Télécommunication</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Internet</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6261. Liaisons informatiques ou spécialisées</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Poste,Télécommunication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Timbre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6263. Affranchissements</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 627. Services bancaires et assimilés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 628. Divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Cotisation_(activité_économique)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6281. Cotisations (liées à l’activité économique)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Frais_recrutement_personnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6284. Frais de recrutement du personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Remise</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 629. Rabais, remises et ristournes obtenus sur autres services extérieurs</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63. Impôts, taxes et versements assimilés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 631. Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Taxe_salaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6311. Taxe sur les salaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Formation_pro</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6313. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_rémunération_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6318. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 633. Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Formation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6333. Participation des employeurs à la formation professionnelle continue</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Sur_rémunération_(Organisme)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6338. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 635. Autres impôts, taxes et versements assimilés (administration des impôts)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Direct_(sauf_bénéfice)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6351. Impôts directs (sauf impôts sur les bénéfices)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Taxe_foncière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63512. Taxes foncières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Autre_impôts_locaux</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 63513. Autres impôts locaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_(État)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Direct_(sauf_bénéfice)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 63518. Autres impôts directs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Impôt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_(État)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Indirect</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6353. Impôts indirects</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Impôt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_(Organisme)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 637. Autres impôts, taxes et versements assimilés (autres organismes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 64. Charges de personnel</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 641. Rémunérations du personnel</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Salaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6411. Salaires, appointements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Congés</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6412. Congés payés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Prime</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6413. Primes et gratifications</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Rémunération</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Indémnité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6414. Indemnités et avantages divers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Rémunération</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Remb_transport</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6416. Remboursement transport</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 645. Cotisations de sécurité sociale et de prévoyance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.URSSAF</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6451. Cotisations à l’URSSAF</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Mutuelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6452. Cotisations aux mutuelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Retraite</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6453. Cotisations aux caisses de retraite</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Pôle_emploi</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6454. Cotisations aux ASSEDIC</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Cotisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_organisme</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6458. Cotisations aux autres organismes sociaux</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_organisme</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Prévoyance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 64581. Caisse de Prévoyance</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Autre_cotisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 647. Autres charges sociales</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Autre_cotisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Médecine_travail</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6475. Médecine de travail, pharmacie</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Personnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre_charge_personnel</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 648. Autres charges de personnel</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_charge_personnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Cotisation_sur_rémunération_à_payer</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6488. Cotisations sur rémunérations à payer</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 65. Autres charges de gestion courantes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Redevance_pour_concession,brevet,licence,procédé,droit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 651. Redevances pour concessions, brevets, licences, procédés, logiciels, droits et valeurs similaires</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Subvention_versée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 657. Subventions versées par l’organisme</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 658. Charges diverses de gestion courante</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6586. Cotisations (liées à la vie statutaire)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 66. Charges financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Intérêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 661. Charges d’intérêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Intérêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Emprunt,Dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6611. Intérêts des emprunts et dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Intérêt</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6616. Intérêts bancaires</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Intérêt</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_dette</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6618. Intérêts des autres dettes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 668. Autres charges financières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 67. Charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 671. Charges exceptionnelles sur opérations de gestion</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Pénalité_sur_marché</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6711. Pénalités sur marchés (et dédits payés sur achats et ventes)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Pénalité,Amende</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6712. Pénalités, amendes fiscales ou pénales</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Don,Libéralité</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6713. Dons, libéralités</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Rappel_impôt_(sauf_bénéfice)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6717. Rappels d’impôts (autres qu’impôts sur les bénéfices)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6718. Autres charges exceptionnelles sur opérations de gestion</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnelle</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 678. Autres charges exceptionnelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Diverse</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6788. Charges exceptionnelles diverses</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68. Dotations aux amortissements, dépréciations, provisions et engagements</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 681. Dotations aux amortissements et aux provisions - Charges d'exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement_immobilisation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6811. Dotations aux amortissements des immobilisations incorporelles et corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amortissement_immobilisation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Incorporelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 68111. Immobilisations incorporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement_immobilisation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Corporelle</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68112. Immobilisations corporelles</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Provision_d'exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6815. Dotations aux provisions pour risques et charges d’exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Dépréciation_actif</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6817. Dotations aux provisions pour dépréciation des actifs circulants</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Charge_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Dépréciation_actif</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Stocks,En-cours</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 68173. Stocks et en-cours</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Charge_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Dépréciation_actif</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Créance</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 68174. Créances</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 686. Dotations aux amortissements et aux provisions - Charges financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_financière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6865. Dotations aux provisions pour risques et charges financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge_financière</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Dépréciation_élément_financier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6866. Dotations aux provisions pour dépréciation des éléments financiers</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6868. Autres dotations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Charge_exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 687. Dotations aux amortissements et aux provisions - Charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Engagement_à_réaliser</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 689. Engagements à réaliser sur ressources affectées</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Dotation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Engagement_à_réaliser</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Sur_subvention_attribuée</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 6894. Engagements à réaliser sur subventions attribuées</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Dotation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Engagement_à_réaliser</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Sur_don_affecté</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 6895. Engagements à réaliser sur dons manuels affectés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Impôt_sur_bénéfice</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 69. Impôts sur les bénéfices</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Impôt_sur_bénéfice</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Impôt_sur_société</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 695.Impôts sur les sociétés</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7. COMPTES DE PRODUITS</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 70. ventes de produits finis, prestations de services, marchandises</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_fini</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 701. Ventes de produits finis</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Produit_fini</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Vélo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7011. Vélos</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Produit_fini</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7012. Autres</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 706. Prestations de services</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Marchandise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 707. Ventes de marchandises</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Activité_annexe</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 708. Produits des activités annexes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Activité_annexe</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Location</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7083. Locations diverses</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Activité_annexe</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Mise_à_dispo</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7084. Mise à disposition de personnel facturée</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Activité_annexe</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7088. Autres produits d’activités annexes</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Production_stockée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 71. Production stockée (ou déstockage)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Production_immobilisée</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 72. Production immobilisée</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 74. Subventions d’exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.État</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 741. État</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Région</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 742. Région</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Département</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 743. Département</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Commune</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 744. Commune</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Collectivité_publique</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 745. Collectivités publiques</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Entreprise_publique</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 746. Entreprises publiques</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Subvention_d'exploitation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Organisme_privé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 747. Entreprises et organismes privés</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Subvention_d'exploitation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 748. Autres</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 75. Autres produits de gestion courante</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Collecte</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 754. Collectes</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 756. Cotisations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 758. Produits divers de gestion courante</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Don</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7581. Dons manuels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 76. Produits financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Participation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 761. Produits des participations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Participation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Titre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7611. Revenus des titres de participations</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_immobilisation_financière</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 762. Produits des autres immobilisations financières</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_immobilisation_financière</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Prêt</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7624. Revenus des prêts</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Financier</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Autre_créance</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 763. Revenus des autres créances</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financier</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 768. Autres produits financiers</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 77. Produits exceptionnels</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 771. Produits exceptionnels sur opérations de gestion</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Libéralité_reçue</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7713. Libéralités perçues</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Sur_gestion</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Subvention_d'équilibre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7715. Subvention d’équilibre</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Sur_gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7718. Autres produits exceptionnels sur opérations de gestion</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Sur_exercice_antérieur</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 772. Produits sur exercices antérieurs (à reclasser)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit.</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnel</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Quote-part_subvention_investissement_virée_au_résultat</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 777. Quote-part des subventions d’investissement virée au résultat de l’exercice</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit.</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Exceptionnel</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Autre</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 778. Autres produits exceptionnels</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 78. Reprises sur amortissements et provisions</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement,Provision_(exploitation)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 781. Reprises sur amortissements et provisions (à inscrire dans les produits d’exploitation)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amortissement,Provision_(exploitation)</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Amort_immo_incorp&corpl</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7811. Reprises sur amortissements des immobilisations incorporelles et corporelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Amortissement,Provision_(exploitation)</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Provision_risque&charge</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7815. Reprises sur provisions pour risques et charges d’exploitation</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Provision_(financier)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 786. Reprises sur provisions (à inscrire dans les produits financiers)</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Provision_(exceptionnel)</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 787. Reprises sur provisions (à inscrire dans les produits exceptionnels)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Report_ressource_N-</span><span class="hledgerNumber">1</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 789. Report des ressources non utilisées des exercices antérieurs</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Reprise</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Report_ressource_N-</span><span class="hledgerNumberOdd">1</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Sur_subvention_attribuée</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 7894. Sur subventions attribués</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Reprise</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Report_ressource_N-</span><span class="hledgerNumber">1</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Sur_don_reçus</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 7895. Sur dons manuels reçus</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Transfert_charge</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 79. Transferts de charges</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Transfert_charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Exploitation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 791. Transferts de charges d’exploitation</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">9</span><span class="hledgerPostingAccountOdd">.Transfert_charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Financière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 796. Transferts de charges financières</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">9</span><span class="hledgerPostingAccount">.Transfert_charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Exceptionnelle</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 797. Transferts de charges exceptionnelles</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 8. COMPTES SPÉCIAUX</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emploi_contribution_volontaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 86. Emplois des contributions volontaires en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Mise_à_dispo_bien</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 861. Mise à disposition gratuite de biens</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Prestation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 862. Prestations</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Emploi_contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Bénévolat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 864. Personnel bénévole</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Contribution_volontaire</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 87. Contributions volontaires en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Bénévolat</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 870. Bénévolat</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Spécial</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Contribution_volontaire</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Prestation_en_nature</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">0</span> <span class="hledgerTransactionComment">; 871. Prestations en nature</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Spécial</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Contribution_volontaire</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Don_en_nature</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">0</span> <span class="hledgerTransactionComment">; 875. Dons en nature</span>\r
+\r
+<span class="Comment">; NOTE: pour le complètement, possibilité d’utiliser :</span>\r
+<span class="Comment">; vim: iskeyword+=.,38,39,40,41,44,45,58</span>\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_comptabiliser_en_partie_double">5.2. Comptabiliser en partie double</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="5.2. Comptabiliser en partie double";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="tableblock">\r
+<table rules="all"\r
+width="100%"\r
+frame="border"\r
+cellspacing="0" cellpadding="4">\r
+<col width="50%" />\r
+<col width="50%" />\r
+<tbody class="incremental">\r
+<tr>\r
+<td align="left" valign="top"><div><div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+Balance nulle de toute écriture\r
+</dt>\r
+<dd>\r
+<p>\r
+<code>hledger</code> n’accepte aucune écriture qui ne respecte\r
+pas cette contrainte de la tâche comptable :<br />\r
+</p>\r
+<div class="paragraph">\r
+<div class="incremental">\r
+<p>« <em>Pour toute écriture, tout ce qui est <em><span class="black">débité</span></em> (<code>+</code>) dans ses comptes<br />\r
+est forcément <em><span class="black">crédité</span></em> (<code>-</code>) dans ses autres comptes,<br />\r
+et réciproquement.</em> »</p>\r
+</div>\r
+</div>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+Formellement : <span class=" LaTeX ">$\forall e : \textcolor{#D2691E}{\textbf{\acute{e}criture}},\r
+ \ \textbf{balance}\>(\textbf{flux}\>{e}) = 0$</span>\r
+</span>\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+<span class="hledgerTransactionDate">2014/04/12</span>\r
+<span class="hledgerPostingAccount"> Compte</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">Crédité</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">1234</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">56</span>\r
+<span class="hledgerPostingAccountOdd"> Compte</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerPostingAccountOdd">Débité</span> <span class="hledgerTransactionComment">; 1234,56 (montant inféré)</span>\r
+</pre></div></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+</dl></div></div></td>\r
+<td align="left" valign="top"><div><div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+Relation de Chasles par écritures d’<strong><span class="black">engagement</span></strong> et de <strong><span class="black">paiement</span></strong>\r
+</dt>\r
+<dd>\r
+<p>\r
+<code>hledger</code> laisse l’humain s’occuper de ce principe de la tâche comptable\r
+qui traduit la réalité temporelle des mouvements d’argent.\r
+</p>\r
<div class="listingblock incremental">\r
<div class="content"><pre>\r
-% hledger-equity <span class="Special">-f</span> <span class="PreProc">$fichier</span>.ledger <span class="PreProc">$filtre</span>\r
+<span class="hledgerTransactionDate">01/01</span> <span class="hledgerTransactionDescription">Prestation </span><span class="hledgerTransactionComment">; Écriture d’engagement (pièce </span><span class="hledgerTag">comptable :</span><span class="hledgerTagValue"> facture)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Vente</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Prest'action</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">700</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">4</span><span class="hledgerPostingAccountOdd">.Tiers</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Client</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Bien,Prestation</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">007</span><span class="hledgerPostingAccountOdd">.Mairie_du_XI</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span>\r
+<span class="hledgerTransactionDate">01/14</span> <span class="hledgerTransactionDescription">Virement </span><span class="hledgerTransactionComment">; Écriture de paiement (pièce </span><span class="hledgerTag">comptable :</span><span class="hledgerTagValue"> relevé de compte)</span>\r
+<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">4</span><span class="hledgerPostingAccount">.Tiers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Client</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Bien,Prestation</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">007</span><span class="hledgerPostingAccount">.Mairie_du_XI</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">700</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span>\r
+<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Finance</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Etablissement</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Banque</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">001</span><span class="hledgerPostingAccountOdd">.Courant</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span>\r
</pre></div></div>\r
-<div class="listingblock incremental">\r
-<div class="title">Solde des compte de gestion</div>\r
-<div class="content"><pre>\r
-% hledger-equity '^6' '^7' -f Paris.2011.hledger\r
-<span class="hledgerTransactionDate">2014/07/29</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">closing balances</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
+</dd>\r
+</dl></div></div></td>\r
+</tr>\r
+</tbody>\r
+</table>\r
+</div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
\r
-<span class="hledgerTransactionDate">2014/07/29</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">0</span><span class="hledgerPostingAccount">.Achat</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Non_stocké</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Autre_Matière,Fourniture</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">1</span><span class="hledgerPostingAccount">.Atelier</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">248</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">87</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">1</span><span class="hledgerPostingAccountOdd">.Service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">3</span><span class="hledgerPostingAccountOdd">.Location</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Immobilière</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">441</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">46</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">2</span><span class="hledgerPostingAccount">.Autre_service</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">3</span><span class="hledgerPostingAccount">.Communication</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Catalogue,Imprimé</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">24</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Charge</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">2</span><span class="hledgerPostingAccountOdd">.Autre_service</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Service_bancaire</span><span class="hledgerPostingAmountOdd"> </span><span class="hledgerNumberOdd">31</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">25</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Charge</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Gestion</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">8</span><span class="hledgerPostingAccount">.Divers</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation_(vie_statutaire)</span><span class="hledgerPostingAmount"> </span><span class="hledgerNumber">25</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">0</span><span class="hledgerPostingAccountOdd">.Vente</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAccountOdd">.Prest'action</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">700</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> </span><span class="hledgerNumber">7</span><span class="hledgerPostingAccount">.Produit</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">5</span><span class="hledgerPostingAccount">.Autre_gestion_courante</span><span class="hledgerAccountSeparator">:</span><span class="hledgerNumber">6</span><span class="hledgerPostingAccount">.Cotisation</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">20</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">00</span><span class="hledgerPostingAmount">€</span>\r
-<span class="hledgerPostingAccountOdd"> </span><span class="hledgerNumberOdd">7</span><span class="hledgerPostingAccountOdd">.Produit</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">5</span><span class="hledgerPostingAccountOdd">.Autre_gestion_courante</span><span class="hledgerAccountSeparatorOdd">:</span><span class="hledgerNumberOdd">8</span><span class="hledgerPostingAccountOdd">.Divers</span><span class="hledgerPostingAmountOdd"> -</span><span class="hledgerNumberOdd">6</span><span class="hledgerPostingAmountOdd">,</span><span class="hledgerNumberOdd">00</span><span class="hledgerPostingAmountOdd">€</span>\r
-<span class="hledgerPostingAccount"> equity</span><span class="hledgerAccountSeparator">:</span><span class="hledgerPostingAccount">opening balances</span><span class="hledgerPostingAmount"> -</span><span class="hledgerNumber">44</span><span class="hledgerPostingAmount">,</span><span class="hledgerNumber">58</span><span class="hledgerPostingAmount">€</span>\r
-</pre></div></div>\r
+<div class="sect3">\r
+<h1 id="_soldes_nuls_souhaitables">5.2.1. Soldes nuls souhaitables</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="5.2.1. Soldes nuls souhaitables";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+Écritures des recettes\r
+</span>\r
+<ol class="arabic incremental">\r
+<li>\r
+<span>\r
+<span class=" LaTeX ">$\sum{\mbox{ventes}} + \sum{\mbox{dons}} = \sum{\mbox{espèces entrées en caisse}} + \sum{\mbox{Chèques à encaisser}}$</span><br />\r
+(Total des ventes + dons == Total d’espèces entrée en caisse + chèques à encaisser (5112))\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+Total chèques à encaisser (5112) == Total remises de chèques à la banque (512) (+/- argent non déposé en banque)\r
+</span>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">vérifier qu’il ne reste plus de chèque comptabilisés dans le tiroir</td>\r
+</tr></table>\r
+</div>\r
+</li>\r
+<li>\r
+<span>\r
+Solde du compte caisse (531) == Total entrées espèces en caisse - Total des sorties\r
+(remises d’espèces en banque - sorties d’achats - erreur de caisse)\r
+</span>\r
+</li>\r
+</ol>\r
+</li>\r
+<li>\r
+<span>\r
+Écritures de paye\r
+</span>\r
+<div class="paragraph">\r
+<div class="incremental">\r
+<p>TODO</p>\r
+</div>\r
+</div>\r
+</li>\r
+</ul>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_import_et_export_avec_code_hledger_code">7. Import et export avec <code>hledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="7. Import et export avec <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_import_et_export_avec_code_hledger_code">6. Import et export avec <code>hledger</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="6. Import et export avec <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<ul class=" incremental">\r
<li>\r
</div><div class="slide">\r
\r
<div class="sect2">\r
-<h1 id="_feuilles_de_calculs_des_documents_comptables">7.1. Feuilles de calculs des documents comptables</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="7.1. Feuilles de calculs des documents comptables";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_feuilles_de_calculs_des_documents_comptables">6.1. Feuilles de calculs des documents comptables</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="6.1. Feuilles de calculs des documents comptables";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
\r
<div class="sect3">\r
-<h1 id="_bilan_financier">7.1.1. Bilan financier</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="7.1.1. Bilan financier";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_bilan_financier">6.1.1. Bilan financier</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="6.1.1. Bilan financier";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="paragraph">\r
<div class="incremental">\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
\r
<div class="sect3">\r
-<h1 id="_comptes_de_résultats">7.1.2. Comptes de résultats</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="7.1.2. Comptes de résultats";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_comptes_de_résultats">6.1.2. Comptes de résultats</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="6.1.2. Comptes de résultats";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="paragraph">\r
<div class="incremental">\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_code_hledger_web_code">8. <code>hledger-web</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="8. <code>hledger-web</code>";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_installer_code_hledger_code">7. Installer <code>hledger</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="7. Installer <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<a href="http://hledger.org/installing">http://hledger.org/installing</a>\r
+</span>\r
+</li>\r
+</ul>\r
+<div class="listingblock incremental">\r
+<div class="title">Debian/jessie</div>\r
+<div class="content"><pre>\r
+% sudo apt-get install hledger hledger-web\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect2">\r
+<h1 id="_via_code_cabal_code">7.1. Via <code>cabal</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="7.1. Via <code>cabal</code>";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<a href="http://www.haskell.org/cabal/">http://www.haskell.org/cabal/</a>\r
+</span>\r
+</li>\r
+</ul>\r
+<div class="listingblock incremental">\r
+<div class="title">Debian/wheezy</div>\r
+<div class="content"><pre>\r
+% <span class="Statement">echo</span><span class="Constant"> </span><span class="Statement">'</span><span class="Constant">PATH="$HOME/.cabal/bin:$PATH"</span><span class="Statement">'</span><span class="Constant"> </span><span class="Statement">>></span>~/.profile\r
+ <span class="Comment"># NOTE: rajoute dans le chemins des exécutables</span>\r
+ <span class="Comment"># les exécutables installés par cabal</span>\r
+% <span class="Statement">exit</span> <span class="Comment"># NOTE: recharge ~/.profile</span>\r
+\r
+% sudo apt-get install ghc cabal-install <span class="Statement">\</span>\r
+ libncurses5-dev libtinfo-dev zlib1g-dev\r
+% cabal update\r
+% cabal install cabal <span class="Comment"># NOTE: met à jour cabal</span>\r
+% cabal install happy <span class="Comment"># NOTE: anticipe une dépendance exécutable</span>\r
+% cabal install hledger\r
+% cabal install alex <span class="Comment"># NOTE: anticipe une dépendance exécutable</span>\r
+% cabal install warp-2.0.3.4 hledger-web\r
+ <span class="Comment"># NOTE: aide cabal à sélectionner un warp qui fonctionne</span>\r
+</pre></div></div>\r
+<div class="listingblock incremental">\r
+<div class="title">Mise-à-jour</div>\r
+<div class="content"><pre>\r
+% cabal install <span class="Special">--reinstall</span> hledger hledger-web\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect3">\r
+<h1 id="_version_de_développement">7.1.1. Version de développement</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="7.1.1. Version de développement";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="listingblock incremental">\r
+<div class="content"><pre>\r
+% git clone <a href="http://github.com/simonmichael/hledger.git">http://github.com/simonmichael/hledger.git</a> ~/src/hledger\r
+% <span class="Statement">cd</span> ~/src/hledger\r
+% cabal install <span class="Special">--reinstall</span> <span class="Special">--force-reinstalls</span> <span class="Statement">\</span>\r
+ ./hledger-lib ./hledger ./hledger-web\r
+</pre></div></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
+\r
+<div class="sect2">\r
+<h1 id="_utiliser_un_éditeur_de_texte_structuré_code_vim_code">7.2. Utiliser un éditeur de texte structuré (<code>vim</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="7.2. Utiliser un éditeur de texte structuré (<code>vim</code>)";slidefootnotes="";/*]]>*/</script>\r
+<div class="sectionbody">\r
+<div class="dlist"><dl class=" incremental">\r
+<dt class="hdlist1">\r
+Coloration syntaxique sur mesure\r
+</dt>\r
+<dd>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<code>hledger.vim</code>\r
+</span>\r
+<div class="listingblock incremental">\r
+<div class="title">~/.vimrc</div>\r
+<div class="content"><pre>\r
+<span class="Statement">autocmd</span> <span class="Type">BufNewFile</span>,<span class="Type">BufRead</span> *.hledger,*.ledger <span class="Statement">setfiletype</span> hledger\r
+</pre></div></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+<dt class="hdlist1">\r
+Complètement automatique des comptes (<code><Tab></code>)\r
+</dt>\r
+<dd>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<a href="https://github.com/Shougo/neocomplete.vim">https://github.com/Shougo/neocomplete.vim</a>\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+<a href="https://github.com/Shougo/neocomplcache.vim">https://github.com/Shougo/neocomplcache.vim</a>\r
+</span>\r
+<div class="admonitionblock incremental">\r
+<table><tr>\r
+<td class="icon">\r
+<img src="./icons/note.png" alt="Note" />\r
+</td>\r
+<td class="content">Besoin de rajouter <code>vim/autoload/neocomplcache/filters/sorter_bytes.vim</code>.</td>\r
+</tr></table>\r
+</div>\r
+<div class="listingblock incremental">\r
+<div class="title">~/.vimrc</div>\r
+<div class="content"><pre>\r
+<span class="Statement">autocmd</span> <span class="Type">Filetype</span> hledger <span class="Statement">set</span> <span class="PreProc">iskeyword</span>+=.<span class="Statement">,</span>38<span class="Statement">,</span>39<span class="Statement">,</span>40<span class="Statement">,</span>41<span class="Statement">,</span>44<span class="Statement">,</span>45<span class="Statement">,</span>58 "\r
+</pre></div></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+<dt class="hdlist1">\r
+Alignement automatique des montants\r
+</dt>\r
+<dd>\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<a href="https://github.com/junegunn/vim-easy-align">https://github.com/junegunn/vim-easy-align</a>\r
+</span>\r
+<div class="listingblock incremental">\r
+<div class="title">~/.vimrc</div>\r
+<div class="content"><pre>\r
+<span class="Statement">let</span> <span class="Identifier">g</span>:easy_align_ignore_groups <span class="Statement">=</span> [<span class="Constant">'Comment'</span>, <span class="Constant">'String'</span>, <span class="Constant">'hledgerTransaction'</span>]\r
+</pre></div></div>\r
+</li>\r
+</ul>\r
+</dd>\r
+</dl></div>\r
+</div></div>\r
+<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+\r
+<div class="sect3">\r
+<h1 id="_suivre_les_modifications_à_plusieurs_et_ou_à_distance_code_git_code">7.2.1. Suivre les modifications à plusieurs et/ou à distance (<code>git</code>)</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect3";nexttitle="7.2.1. Suivre les modifications à plusieurs et/ou à distance (<code>git</code>)";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="paragraph">\r
<div class="incremental">\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_bonus_scripter_code_hledger_code">9. (bonus) Scripter <code>hledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="9. (bonus) Scripter <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_hledger_web">8. hledger-web</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="8. hledger-web";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
+<ul class=" incremental">\r
+<li>\r
+<span>\r
+<a href="http://localhost:5000">http://localhost:5000</a>\r
+</span>\r
<div class="paragraph">\r
<div class="incremental">\r
<p>TODO</p>\r
</div>\r
</div>\r
+</li>\r
+</ul>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
+</div><div class="slide">\r
\r
-<div class="sect2">\r
-<h1 id="_installer_un_script_code_hledger_code">9.1. Installer un script <code>hledger</code></h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect2";nexttitle="9.1. Installer un script <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
+<div class="sect1">\r
+<h1 id="_scripter_code_hledger_code">9. Scripter <code>hledger</code></h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="9. Scripter <code>hledger</code>";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
<div class="listingblock incremental">\r
+<div class="title">Installer un script <code>hledger</code></div>\r
<div class="content"><pre>\r
% <span class="Statement">echo</span><span class="Constant"> </span><span class="Statement">'</span><span class="Constant">PATH="$HOME/src/hledger/extra:$PATH"</span><span class="Statement">'</span><span class="Constant"> </span><span class="Statement">>></span>~/.profile\r
% <span class="Statement">exit</span> <span class="Comment"># NOTE: recharge ~/.profile</span>\r
% ghc ~/src/hledger/extra/hledger-SCRIPT.hs\r
</pre></div></div>\r
+<div class="title">Idées de scripts</div><ul class=" incremental">\r
+<li>\r
+<span>\r
+Vérifier l’ordre des dates.\r
+</span>\r
+</li>\r
+<li>\r
+<span>\r
+Chercher des écritures doublonnes.\r
+</span>\r
+</li>\r
+</ul>\r
</div></div>\r
<script type="text/javascript">/*<![CDATA[*/if (slidefootnotes != ''){document.write("<hr/><p>"+slidefootnotes+"</p>");}/*]]>*/</script>\r
</div><div class="slide">\r
\r
<div class="sect1">\r
-<h1 id="_communauté">10. Communauté</h1>\r
-<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="10. Communauté";slidefootnotes="";/*]]>*/</script>\r
+<h1 id="_merci">10. Merci</h1>\r
+<script type="text/javascript">/*<![CDATA[*/subslide=1;nextclass="sect1";nexttitle="10. Merci";slidefootnotes="";/*]]>*/</script>\r
<div class="sectionbody">\r
-<div class="hdlist"><table><tbody class=" incremental">\r
-<tr>\r
-<td class="hdlist1">\r
-Chat\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
-<a href="irc://irc.freenode.net#ledger">irc://irc.freenode.net#ledger</a>\r
-</p>\r
-</td>\r
-</tr>\r
-<tr>\r
-<td class="hdlist1">\r
-Liste\r
-<br />\r
-</td>\r
-<td class="hdlist2">\r
-<p style="margin-top: 0;">\r
-<<a href="mailto:hledger+subscribe@googlegroups.com">hledger+subscribe@googlegroups.com</a>>\r
-</p>\r
-</td>\r
-</tr>\r
-</tbody></table></div>\r
+<div class="imageblock incremental">\r
+<div class="content">\r
+<img src="data/Luca_Pacioli_(Gemaelde).jpeg" alt="data/Luca_Pacioli_(Gemaelde).jpeg" />\r
+</div>\r
+<div class="title">Figure 1. Luca Pacioli</div>\r
+</div>\r
<div class="background hledgersplash" style="position: absolute; left: 50%; top: 10%;">\r
<div class="imageblock incremental">\r
<div class="content">\r
</div>\r
<div id="footer" style="position: absolute; left: 5%; top: 80%; width: 90%;">\r
<div id="footer-text">\r
-Version 6ca58eb<br />\r
-Dernière mise à jour 2014-07-29 21:47:32 CEST\r
+Version 61f2b02<br />\r
+Dernière mise à jour 2014-07-30 07:52:47 CEST\r
</div>\r
</div>\r
</div></div>\r
dépôts / tool / hledger.git / commitdiff
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