-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
-- Copyright (C) 2026      Laurent Dinclaux     <laurent@gecka.nc>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <https://www.gnu.org/licenses/>.
--
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

-- Plan comptable pour la Nouvelle-Calédonie (PCG 1999)
-- New Caledonia still uses PCG99, which was the French general chart of accounts
-- before its replacement by PCG25 in mainland France.
--
-- ID    0 -  438
-- ID 1401 - 1507
-- ADD 16500000 to rowid # Do no remove this comment --


-- Content:
-- PCG99-ABREGE-NC  -  109
-- PCG99-BASE-NC    -  343


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


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