-- 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@capnetworks.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2014 Alexandre Spangaro   <alexandre.spangaro@gmail.com>
--
-- 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 <http://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.
--

delete from llx_accountingaccount;
delete from llx_accounting_system;

--
-- Descriptif des plans comptables FR PCG99-ABREGE
--

insert into llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (1,'PCG99-ABREGE', 1, 'The simple accountancy french plan', 1);

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

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

insert into llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUES (2,'PCG99-BASE', 1, 'The base accountancy french plan', 1);

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

--
-- Descriptif des plans comptables BE PCMN-BASE
--

INSERT INTO llx_accounting_system (rowid, pcg_version, fk_pays, label, active) VALUE (3, 'PCMN-BASE', '2', 'The base accountancy belgium plan', '1');

INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (439, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '10', '1', 'Capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (440, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '100', '10', 'Capital souscrit ou capital personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (441, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1000', '100', 'Capital non amorti', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (442, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1001', '100', 'Capital amorti', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (443, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '101', '10', 'Capital non appelé', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (444, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '109', '10', 'Compte de l''exploitant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (445, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1090', '109', 'Opérations courantes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (446, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1091', '109', 'Impôts personnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (447, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1092', '109', 'Rémunérations et autres avantages', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (448, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '11', '1', 'Primes d''émission', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (449, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '12', '1', 'Plus-values de réévaluation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (450, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '120', '12', 'Plus-values de réévaluation sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (451, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1200', '120', 'Plus-values de réévaluation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (452, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1201', '120', 'Reprises de réductions de valeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (453, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '121', '12', 'Plus-values de réévaluation sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (454, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1210', '121', 'Plus-values de réévaluation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (455, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1211', '121', 'Reprises de réductions de valeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (456, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '122', '12', 'Plus-values de réévaluation sur immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (457, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1220', '122', 'Plus-values de réévaluation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (458, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1221', '122', 'Reprises de réductions de valeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (459, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '123', '12', 'Plus-values de réévaluation sur stocks', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (460, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '124', '12', 'Reprises de réductions de valeur sur placements de trésorerie', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (461, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '13', '1', 'Réserve', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (462, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '130', '13', 'Réserve légale', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (463, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '131', '13', 'Réserves indisponibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (464, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1310', '131', 'Réserve pour actions propres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (465, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1311', '131', 'Autres réserves indisponibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (466, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '132', '13', 'Réserves immunisées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (467, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '133', '13', 'Réserves disponibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (468, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1330', '133', 'Réserve pour régularisation de dividendes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (469, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1331', '133', 'Réserve pour renouvellement des immobilisations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (470, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1332', '133', 'Réserve pour installations en faveur du personnel 1333 Réserves libres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (471, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '14', '1', 'Bénéfice reporté (ou perte reportée)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (472, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '15', '1', 'Subsides en capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (473, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '150', '15', 'Montants obtenus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (474, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '151', '15', 'Montants transférés aux résultats', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (475, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '16', '1', 'Provisions pour risques et charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (476, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '160', '16', 'Provisions pour pensions et obligations similaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (477, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '161', '16', 'Provisions pour charges fiscales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (478, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '162', '16', 'Provisions pour grosses réparations et gros entretiens', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (479, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '163', '16', 'à 169 Provisions pour autres risques et charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (480, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '164', '16', 'Provisions pour sûretés personnelles ou réelles constituées à l''appui de dettes et d''engagements de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (481, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '165', '16', 'Provisions pour engagements relatifs à l''acquisition ou à la cession d''immobilisations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (482, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '166', '16', 'Provisions pour exécution de commandes passées ou reçues', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (483, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '167', '16', 'Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (484, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '168', '16', 'Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (485, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '169', '16', 'Provisions pour autres risques et charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (486, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1690', '169', 'Pour litiges en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (487, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1691', '169', 'Pour amendes, doubles droits et pénalités', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (488, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1692', '169', 'Pour propre assureur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (489, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1693', '169', 'Pour risques inhérents aux opérations de crédits à moyen ou long terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (490, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1695', '169', 'Provision pour charge de liquidation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (491, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1696', '169', 'Provision pour départ de personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (492, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1699', '169', 'Pour risques divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (493, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17', '1', 'Dettes à plus d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (494, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '170', '17', 'Emprunts subordonnés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (495, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1700', '170', 'Convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (496, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1701', '170', 'Non convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (497, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '171', '17', 'Emprunts obligataires non subordonnés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (498, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1710', '171', 'Convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (499, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1711', '171', 'Non convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (500, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '172', '17', 'Dettes de location-financement et assimilés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (501, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1720', '172', 'Dettes de location-financement de biens immobiliers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (502, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1721', '172', 'Dettes de location-financement de biens mobiliers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (503, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1722', '172', 'Dettes sur droits réels sur immeubles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (504, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '173', '17', 'Etablissements de crédit', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (505, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1730', '173', 'Dettes en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (506, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17300', '1730', 'Banque A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (507, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17301', '1730', 'Banque B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (508, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17302', '1730', 'Banque C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (509, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17303', '1730', 'Banque D', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (510, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1731', '173', 'Promesses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (511, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17310', '1731', 'Banque A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (512, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17311', '1731', 'Banque B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (513, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17312', '1731', 'Banque C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (514, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17313', '1731', 'Banque D', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (515, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1732', '173', 'Crédits d''acceptation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (516, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17320', '1732', 'Banque A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (517, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17321', '1732', 'Banque B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (518, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17322', '1732', 'Banque C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (519, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17323', '1732', 'Banque D', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (520, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '174', '17', 'Autres emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (521, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175', '17', 'Dettes commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (522, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1750', '175', 'Fournisseurs : dettes en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (523, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17500', '1750', 'Entreprises apparentées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (524, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175000', '17500', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (525, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175001', '17500', 'Entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (526, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17501', '1750', 'Fournisseurs ordinaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (527, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175010', '17501', 'Fournisseurs belges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (528, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175011', '17501', 'Fournisseurs C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (529, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175012', '17501', 'Fournisseurs importation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (530, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1751', '175', 'Effets à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (531, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17510', '1751', 'Entreprises apparentées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (532, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175100', '17510', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (533, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175101', '17510', 'Entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (534, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17511', '1751', 'Fournisseurs ordinaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (535, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175110', '17511', 'Fournisseurs belges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (536, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175111', '17511', 'Fournisseurs C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (537, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175112', '17511', 'Fournisseurs importation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (538, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '176', '17', 'Acomptes reçus sur commandes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (539, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '178', '17', 'Cautionnements reçus en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (540, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '179', '17', 'Dettes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (541, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1790', '179', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (542, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1791', '179', 'Autres entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (543, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1792', '179', 'Administrateurs, gérants et associés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (544, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1794', '179', 'Rentes viagères capitalisées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (545, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1798', '179', 'Dettes envers les coparticipants des associations momentanées et en participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (546, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1799', '179', 'Autres dettes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (547, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '18', '1', 'Comptes de liaison des établissements et succursales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (548, 'PCMN-BASE', 'IMMO', 'XXXXXX', '20', '2', 'Frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (549, 'PCMN-BASE', 'IMMO', 'XXXXXX', '200', '20', 'Frais de constitution et d''augmentation de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (550, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2000', '200', 'Frais de constitution et d''augmentation de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (551, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2009', '200', 'Amortissements sur frais de constitution et d''augmentation de capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (552, 'PCMN-BASE', 'IMMO', 'XXXXXX', '201', '20', 'Frais d''émission d''emprunts et primes de remboursement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (553, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2010', '201', 'Agios sur emprunts et frais d''émission d''emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (554, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2019', '201', 'Amortissements sur agios sur emprunts et frais d''émission d''emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (555, 'PCMN-BASE', 'IMMO', 'XXXXXX', '202', '20', 'Autres frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (556, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2020', '202', 'Autres frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (557, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2029', '202', 'Amortissements sur autres frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (558, 'PCMN-BASE', 'IMMO', 'XXXXXX', '203', '20', 'Intérêts intercalaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (559, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2030', '203', 'Intérêts intercalaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (560, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2039', '203', 'Amortissements sur intérêts intercalaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (561, 'PCMN-BASE', 'IMMO', 'XXXXXX', '204', '20', 'Frais de restructuration', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (562, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2040', '204', 'Coût des frais de restructuration', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (563, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2049', '204', 'Amortissements sur frais de restructuration', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (564, 'PCMN-BASE', 'IMMO', 'XXXXXX', '21', '2', 'Immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (565, 'PCMN-BASE', 'IMMO', 'XXXXXX', '210', '21', 'Frais de recherche et de développement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (566, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2100', '210', 'Frais de recherche et de mise au point', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (567, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2108', '210', 'Plus-values actées sur frais de recherche et de mise au point', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (568, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2109', '210', 'Amortissements sur frais de recherche et de mise au point', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (569, 'PCMN-BASE', 'IMMO', 'XXXXXX', '211', '21', 'Concessions, brevets, licences, savoir-faire, marque et droits similaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (570, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2110', '211', 'Concessions, brevets, licences, marques, etc', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (571, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2118', '211', 'Plus-values actées sur concessions, etc', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (572, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2119', '211', 'Amortissements sur concessions, etc', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (573, 'PCMN-BASE', 'IMMO', 'XXXXXX', '212', '21', 'Goodwill', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (574, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2120', '212', 'Coût d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (575, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2128', '212', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (576, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2129', '212', 'Amortissements sur goodwill', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (577, 'PCMN-BASE', 'IMMO', 'XXXXXX', '213', '21', 'Acomptes versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (578, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22', '2', 'Terrains et constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (579, 'PCMN-BASE', 'IMMO', 'XXXXXX', '220', '22', 'Terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (580, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2200', '220', 'Terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (581, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2201', '220', 'Frais d''acquisition sur terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (582, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2208', '220', 'Plus-values actées sur terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (583, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2209', '220', 'Amortissements et réductions de valeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (584, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22090', '2209', 'Amortissements sur frais d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (585, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22091', '2209', 'Réductions de valeur sur terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (586, 'PCMN-BASE', 'IMMO', 'XXXXXX', '221', '22', 'Constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (587, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2210', '221', 'Bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (588, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2211', '221', 'Bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (589, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2212', '221', 'Autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (590, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2213', '221', 'Voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (591, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2215', '221', 'Constructions sur sol d''autrui', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (592, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2216', '221', 'Frais d''acquisition sur constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (593, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2218', '221', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (594, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22180', '2218', 'Sur bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (595, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22181', '2218', 'Sur bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (596, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22182', '2218', 'Sur autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (597, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22184', '2218', 'Sur voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (598, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2219', '221', 'Amortissements sur constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (599, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22190', '2219', 'Sur bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (600, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22191', '2219', 'Sur bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (601, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22192', '2219', 'Sur autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (602, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22194', '2219', 'Sur voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (603, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22195', '2219', 'Sur constructions sur sol d''autrui', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (604, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22196', '2219', 'Sur frais d''acquisition sur constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (605, 'PCMN-BASE', 'IMMO', 'XXXXXX', '222', '22', 'Terrains bâtis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (606, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2220', '222', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (607, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22200', '2220', 'Bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (608, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22201', '2220', 'Bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (609, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22202', '2220', 'Autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (610, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22203', '2220', 'Voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (611, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22204', '2220', 'Frais d''acquisition des terrains à bâtir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (612, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2228', '222', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (613, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22280', '2228', 'Sur bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (614, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22281', '2228', 'Sur bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (615, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22282', '2228', 'Sur autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (616, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22283', '2228', 'Sur voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (617, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2229', '222', 'Amortissements sur terrains bâtis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (618, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22290', '2229', 'Sur bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (619, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22291', '2229', 'Sur bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (620, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22292', '2229', 'Sur autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (621, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22293', '2229', 'Sur voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (622, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22294', '2229', 'Sur frais d''acquisition des terrains bâtis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (623, 'PCMN-BASE', 'IMMO', 'XXXXXX', '223', '22', 'Autres droits réels sur des immeubles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (624, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2230', '223', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (625, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2238', '223', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (626, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2239', '223', 'Amortissements', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (627, 'PCMN-BASE', 'IMMO', 'XXXXXX', '23', '2', 'Installations, machines et outillages', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (628, 'PCMN-BASE', 'IMMO', 'XXXXXX', '230', '23', 'Installations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (629, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2300', '230', 'Installations bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (630, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2301', '230', 'Installations bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (631, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2302', '230', 'Installations bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (632, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2303', '230', 'Installations voies de transport et ouvrages d''art', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (633, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2300', '230', 'Installation d''eau', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (634, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2301', '230', 'Installation d''électricité', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (635, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2302', '230', 'Installation de vapeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (636, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2303', '230', 'Installation de gaz', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (637, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2304', '230', 'Installation de chauffage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (638, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2305', '230', 'Installation de conditionnement d''air', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (639, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2306', '230', 'Installation de chargement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (640, 'PCMN-BASE', 'IMMO', 'XXXXXX', '231', '23', 'Machines', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (641, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2310', '231', 'Division A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (642, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2311', '231', 'Division B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (643, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2312', '231', 'Division C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (644, 'PCMN-BASE', 'IMMO', 'XXXXXX', '237', '23', 'Outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (645, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2370', '237', 'Division A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (646, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2371', '237', 'Division B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (647, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2372', '237', 'Division C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (648, 'PCMN-BASE', 'IMMO', 'XXXXXX', '238', '23', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (649, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2380', '238', 'Sur installations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (650, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2381', '238', 'Sur machines', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (651, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2382', '238', 'Sur outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (652, 'PCMN-BASE', 'IMMO', 'XXXXXX', '239', '23', 'Amortissements', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (653, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2390', '239', 'Sur installations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (654, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2391', '239', 'Sur machines', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (655, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2392', '239', 'Sur outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (656, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24', '2', 'Mobilier et matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (657, 'PCMN-BASE', 'IMMO', 'XXXXXX', '240', '24', 'Mobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (658, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2400', '240', 'Mobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (659, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24000', '2400', 'Mobilier des bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (660, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24001', '2400', 'Mobilier des bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (661, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24002', '2400', 'Mobilier des autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (662, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24003', '2400', 'Mobilier oeuvres sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (663, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2401', '240', 'Matériel de bureau et de service social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (664, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24010', '2401', 'Des bâtiments industriels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (665, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24011', '2401', 'Des bâtiments administratifs et commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (666, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24012', '2401', 'Des autres bâtiments d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (667, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24013', '2401', 'Des oeuvres sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (668, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2408', '240', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (669, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24080', '2408', 'Plus-values actées sur mobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (670, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24081', '2408', 'Plus-values actées sur matériel de bureau et service social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (671, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2409', '240', 'Amortissements', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (672, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24090', '2409', 'Amortissements sur mobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (673, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24091', '2409', 'Amortissements sur matériel de bureau et service social', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (674, 'PCMN-BASE', 'IMMO', 'XXXXXX', '241', '24', 'Matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (675, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2410', '241', 'Matériel automobile', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (676, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24100', '2410', 'Voitures', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (677, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24105', '2410', 'Camions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (678, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2411', '241', 'Matériel ferroviaire', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (679, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2412', '241', 'Matériel fluvial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (680, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2413', '241', 'Matériel naval', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (681, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2414', '241', 'Matériel aérien', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (682, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2418', '241', 'Plus-values sur matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (683, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24180', '2418', 'Plus-values sur matériel automobile', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (684, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24181', '2418', 'Idem sur matériel ferroviaire', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (685, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24182', '2418', 'Idem sur matériel fluvial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (686, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24183', '2418', 'Idem sur matériel naval', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (687, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24184', '2418', 'Idem sur matériel aérien', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (688, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2419', '241', 'Amortissements sur matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (689, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24190', '2419', 'Amortissements sur matériel automobile', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (690, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24191', '2419', 'Idem sur matériel ferroviaire', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (691, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24192', '2419', 'Idem sur matériel fluvial', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (692, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24193', '2419', 'Idem sur matériel naval', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (693, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24194', '2419', 'Idem sur matériel aérien', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (694, 'PCMN-BASE', 'IMMO', 'XXXXXX', '25', '2', 'Immobilisation détenues en location-financement et droits similaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (695, 'PCMN-BASE', 'IMMO', 'XXXXXX', '250', '25', 'Terrains et constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (696, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2500', '250', 'Terrains', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (697, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2501', '250', 'Constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (698, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2508', '250', 'Plus-values sur emphytéose,  leasing et droits similaires : terrains et constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (699, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2509', '250', 'Amortissements et réductions de valeur sur terrains et constructions en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (700, 'PCMN-BASE', 'IMMO', 'XXXXXX', '251', '25', 'Installations,  machines et outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (701, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2510', '251', 'Installations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (702, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2511', '251', 'Machines', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (703, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2512', '251', 'Outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (704, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2518', '251', 'Plus-values actées sur installations machines et outillage pris en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (705, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2519', '251', 'Amortissements sur installations machines et outillage pris en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (706, 'PCMN-BASE', 'IMMO', 'XXXXXX', '252', '25', 'Mobilier et matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (707, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2520', '252', 'Mobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (708, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2521', '252', 'Matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (709, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2528', '252', 'Plus-values actées sur mobilier et matériel roulant en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (710, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2529', '252', 'Amortissements sur mobilier et matériel roulant en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (711, 'PCMN-BASE', 'IMMO', 'XXXXXX', '26', '2', 'Autres immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (712, 'PCMN-BASE', 'IMMO', 'XXXXXX', '260', '26', 'Frais d''aménagements de locaux pris en location', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (713, 'PCMN-BASE', 'IMMO', 'XXXXXX', '261', '26', 'Maison d''habitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (714, 'PCMN-BASE', 'IMMO', 'XXXXXX', '262', '26', 'Réserve immobilière', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (715, 'PCMN-BASE', 'IMMO', 'XXXXXX', '263', '26', 'Matériel d''emballage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (716, 'PCMN-BASE', 'IMMO', 'XXXXXX', '264', '26', 'Emballages récupérables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (717, 'PCMN-BASE', 'IMMO', 'XXXXXX', '268', '26', 'Plus-values actées sur autres immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (718, 'PCMN-BASE', 'IMMO', 'XXXXXX', '269', '26', 'Amortissements sur autres immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (719, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2690', '269', 'Amortissements sur frais d''aménagement des locaux pris en location', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (720, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2691', '269', 'Amortissements sur maison d''habitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (721, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2692', '269', 'Amortissements sur réserve immobilière', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (722, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2693', '269', 'Amortissements sur matériel d''emballage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (723, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2694', '269', 'Amortissements sur emballages récupérables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (724, 'PCMN-BASE', 'IMMO', 'XXXXXX', '27', '2', 'Immobilisations corporelles en cours et acomptes versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (725, 'PCMN-BASE', 'IMMO', 'XXXXXX', '270', '27', 'Immobilisations en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (726, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2700', '270', 'Constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (727, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2701', '270', 'Installations machines et outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (728, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2702', '270', 'Mobilier et matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (729, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2703', '270', 'Autres immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (730, 'PCMN-BASE', 'IMMO', 'XXXXXX', '271', '27', 'Avances et acomptes versés sur immobilisations en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (731, 'PCMN-BASE', 'IMMO', 'XXXXXX', '28', '2', 'Immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (732, 'PCMN-BASE', 'IMMO', 'XXXXXX', '280', '28', 'Participations dans des entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (733, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2800', '280', 'Valeur d''acquisition (peut être subdivisé par participation)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (734, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2801', '280', 'Montants non appelés (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (735, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2808', '280', 'Plus-values actées (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (736, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2809', '280', 'Réductions de valeurs actées (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (737, 'PCMN-BASE', 'IMMO', 'XXXXXX', '281', '28', 'Créances sur des entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (738, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2810', '281', 'Créances en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (739, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2811', '281', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (740, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2812', '281', 'Titres à revenu fixes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (741, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2817', '281', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (742, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2819', '281', 'Réductions de valeurs actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (743, 'PCMN-BASE', 'IMMO', 'XXXXXX', '282', '28', 'Participations dans des entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (744, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2820', '282', 'Valeur d''acquisition (peut être subdivisé par participation)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (745, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2821', '282', 'Montants non appelés (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (746, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2828', '282', 'Plus-values actées (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (747, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2829', '282', 'Réductions de valeurs actées (idem)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (748, 'PCMN-BASE', 'IMMO', 'XXXXXX', '283', '28', 'Créances sur des entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (749, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2830', '283', 'Créances en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (750, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2831', '283', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (751, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2832', '283', 'Titres à revenu fixe', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (752, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2837', '283', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (753, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2839', '283', 'Réductions de valeurs actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (754, 'PCMN-BASE', 'IMMO', 'XXXXXX', '284', '28', 'Autres actions et parts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (755, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2840', '284', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (756, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2841', '284', 'Montants non appelés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (757, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2848', '284', 'Plus-values actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (758, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2849', '284', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (759, 'PCMN-BASE', 'IMMO', 'XXXXXX', '285', '28', 'Autres créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (760, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2850', '285', 'Créances en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (761, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2851', '285', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (762, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2852', '285', 'Titres à revenu fixe', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (763, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2857', '285', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (764, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2859', '285', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (765, 'PCMN-BASE', 'IMMO', 'XXXXXX', '288', '28', 'Cautionnements versés en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (766, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2880', '288', 'Téléphone, téléfax, télex', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (767, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2881', '288', 'Gaz', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (768, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2882', '288', 'Eau', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (769, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2883', '288', 'Electricité', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (770, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2887', '288', 'Autres cautionnements versés en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (771, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29', '2', 'Créances à plus d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (772, 'PCMN-BASE', 'IMMO', 'XXXXXX', '290', '29', 'Créances commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (773, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2900', '290', 'Clients', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (774, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29000', '2900', 'Créances en compte sur entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (775, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29001', '2900', 'Sur entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (776, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29002', '2900', 'Sur clients Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (777, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29003', '2900', 'Sur clients C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (778, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29004', '2900', 'Sur clients exportation hors C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (779, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29005', '2900', 'Créances sur les coparticipants (associations momentanées)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (780, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2901', '290', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (781, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29010', '2901', 'Sur entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (782, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29011', '2901', 'Sur entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (783, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29012', '2901', 'Sur clients Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (784, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29013', '2901', 'Sur clients C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (785, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29014', '2901', 'Sur clients exportation hors C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (786, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2905', '290', 'Retenues sur garanties', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (787, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2906', '290', 'Acomptes versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (788, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2907', '290', 'Créances douteuses (à ventiler comme clients 2900)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (789, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2909', '290', 'Réductions de valeur actées (à ventiler comme clients 2900)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (790, 'PCMN-BASE', 'IMMO', 'XXXXXX', '291', '29', 'Autres créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (791, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2910', '291', 'Créances en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (792, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29100', '2910', 'Sur entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (793, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29101', '2910', 'Sur entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (794, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29102', '2910', 'Sur autres débiteurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (795, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2911', '291', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (796, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29110', '2911', 'Sur entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (797, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29111', '2911', 'Sur entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (798, 'PCMN-BASE', 'IMMO', 'XXXXXX', '29112', '2911', 'Sur autres débiteurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (799, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2912', '291', 'Créances résultant de la cession d''immobilisations données en leasing', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (800, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2917', '291', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (801, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2919', '291', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (802, 'PCMN-BASE', 'STOCK', 'XXXXXX', '30', '3', 'Approvisionnements - matières premières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (803, 'PCMN-BASE', 'STOCK', 'XXXXXX', '300', '30', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (804, 'PCMN-BASE', 'STOCK', 'XXXXXX', '309', '30', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (805, 'PCMN-BASE', 'STOCK', 'XXXXXX', '31', '3', 'Approvsionnements et fournitures', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (806, 'PCMN-BASE', 'STOCK', 'XXXXXX', '310', '31', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (807, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3100', '310', 'Matières d''approvisionnement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (808, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3101', '310', 'Energie, charbon, coke, mazout, essence, propane', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (809, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3102', '310', 'Produits d''entretien', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (810, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3103', '310', 'Fournitures diverses et petit outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (811, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3104', '310', 'Imprimés et fournitures de bureau', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (812, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3105', '310', 'Fournitures de services sociaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (813, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3106', '310', 'Emballages commerciaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (814, 'PCMN-BASE', 'STOCK', 'XXXXXX', '31060', '3106', 'Emballages perdus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (815, 'PCMN-BASE', 'STOCK', 'XXXXXX', '31061', '3106', 'Emballages récupérables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (816, 'PCMN-BASE', 'STOCK', 'XXXXXX', '319', '31', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (817, 'PCMN-BASE', 'STOCK', 'XXXXXX', '32', '3', 'En cours de fabrication', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (818, 'PCMN-BASE', 'STOCK', 'XXXXXX', '320', '32', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (819, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3200', '320', 'Produits semi-ouvrés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (820, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3201', '320', 'Produits en cours de fabrication', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (821, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3202', '320', 'Travaux en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (822, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3205', '320', 'Déchets', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (823, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3206', '320', 'Rebuts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (824, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3209', '320', 'Travaux en association momentanée', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (825, 'PCMN-BASE', 'STOCK', 'XXXXXX', '329', '32', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (826, 'PCMN-BASE', 'STOCK', 'XXXXXX', '33', '3', 'Produits finis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (827, 'PCMN-BASE', 'STOCK', 'XXXXXX', '330', '33', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (828, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3300', '330', 'Produits finis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (829, 'PCMN-BASE', 'STOCK', 'XXXXXX', '339', '33', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (830, 'PCMN-BASE', 'STOCK', 'XXXXXX', '34', '3', 'Marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (831, 'PCMN-BASE', 'STOCK', 'XXXXXX', '340', '34', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (832, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3400', '340', 'Groupe A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (833, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3401', '340', 'Groupe B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (834, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3402', '340', 'Groupe C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (835, 'PCMN-BASE', 'STOCK', 'XXXXXX', '349', '34', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (836, 'PCMN-BASE', 'STOCK', 'XXXXXX', '35', '3', 'Immeubles destinés à la vente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (837, 'PCMN-BASE', 'STOCK', 'XXXXXX', '350', '35', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (838, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3500', '350', 'Immeuble A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (839, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3501', '350', 'Immeuble B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (840, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3502', '350', 'Immeuble C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (841, 'PCMN-BASE', 'STOCK', 'XXXXXX', '351', '35', 'Immeubles construits en vue de leur revente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (842, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3510', '351', 'Immeuble A', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (843, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3511', '351', 'Immeuble B', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (844, 'PCMN-BASE', 'STOCK', 'XXXXXX', '3512', '351', 'Immeuble C', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (845, 'PCMN-BASE', 'STOCK', 'XXXXXX', '359', '35', 'Réductions de valeurs actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (846, 'PCMN-BASE', 'STOCK', 'XXXXXX', '36', '3', 'Acomptes versés sur achats pour stocks', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (847, 'PCMN-BASE', 'STOCK', 'XXXXXX', '360', '36', 'Acomptes versés (à ventiler éventuellement par catégorie)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (848, 'PCMN-BASE', 'STOCK', 'XXXXXX', '369', '36', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (849, 'PCMN-BASE', 'STOCK', 'XXXXXX', '37', '3', 'Commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (850, 'PCMN-BASE', 'STOCK', 'XXXXXX', '370', '37', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (851, 'PCMN-BASE', 'STOCK', 'XXXXXX', '371', '37', 'Bénéfice pris en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (852, 'PCMN-BASE', 'STOCK', 'XXXXXX', '379', '37', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (853, 'PCMN-BASE', 'TIERS', 'XXXXXX', '40', '4', 'Créances commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (854, 'PCMN-BASE', 'TIERS', 'XXXXXX', '400', '40', 'Clients', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (855, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4007', '400', 'Rabais, remises et  ristournes à accorder et autres notes de crédit à établir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (856, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4008', '400', 'Créances résultant de livraisons de biens (associations momentanées)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (857, 'PCMN-BASE', 'TIERS', 'XXXXXX', '401', '40', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (858, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4010', '401', 'Effets à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (859, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4013', '401', 'Effets à l''encaissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (860, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4015', '401', 'Effets à l''escompte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (861, 'PCMN-BASE', 'TIERS', 'XXXXXX', '402', '40', 'Clients, créances courantes, entreprises apparentées, administrateurs et gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (862, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4020', '402', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (863, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4021', '402', 'Autres entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (864, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4022', '402', 'Administrateurs et gérants d''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (865, 'PCMN-BASE', 'TIERS', 'XXXXXX', '403', '40', 'Effets à recevoir sur entreprises apparentées et administrateurs et gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (866, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4030', '403', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (867, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4031', '403', 'Autres entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (868, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4032', '403', 'Administrateurs et gérants de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (869, 'PCMN-BASE', 'TIERS', 'XXXXXX', '404', '40', 'Produits à recevoir (factures à établir)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (870, 'PCMN-BASE', 'TIERS', 'XXXXXX', '405', '40', 'Clients : retenues sur garanties', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (871, 'PCMN-BASE', 'TIERS', 'XXXXXX', '406', '40', 'Acomptes versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (872, 'PCMN-BASE', 'TIERS', 'XXXXXX', '407', '40', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (873, 'PCMN-BASE', 'TIERS', 'XXXXXX', '408', '40', 'Compensation clients', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (874, 'PCMN-BASE', 'TIERS', 'XXXXXX', '409', '40', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (875, 'PCMN-BASE', 'TIERS', 'XXXXXX', '41', '4', 'Autres créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (876, 'PCMN-BASE', 'TIERS', 'XXXXXX', '410', '41', 'Capital appelé, non versé', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (877, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4100', '410', 'Appels de fonds', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (878, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4101', '410', 'Actionnaires défaillants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (879, 'PCMN-BASE', 'TIERS', 'XXXXXX', '411', '41', 'T.V.A. à récupérer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (880, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4110', '411', 'T.V.A. due', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (881, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4111', '411', 'T.V.A. déductible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (882, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4112', '411', 'Compte courant administration T.V.A.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (883, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4118', '411', 'Taxe d''égalisation due', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (884, 'PCMN-BASE', 'TIERS', 'XXXXXX', '412', '41', 'Impôts et versements fiscaux à récupérer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (885, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4120', '412', 'Impôts belges sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (886, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4125', '412', 'Autres impôts belges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (887, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4128', '412', 'Impôts étrangers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (888, 'PCMN-BASE', 'TIERS', 'XXXXXX', '414', '41', 'Produits à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (889, 'PCMN-BASE', 'TIERS', 'XXXXXX', '416', '41', 'Créances diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (890, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4160', '416', 'Associés (compte d''apport en société)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (891, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4161', '416', 'Avances et prêts au personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (892, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4162', '416', 'Compte courant des associés en S.P.R.L.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (893, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4163', '416', 'Compte courant des administrateurs et gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (894, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4164', '416', 'Créances sur sociétés apparentées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (895, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4166', '416', 'Emballages et matériel à rendre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (896, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4167', '416', 'Etat et établissements publics', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (897, 'PCMN-BASE', 'TIERS', 'XXXXXX', '41670', '4167', 'Subsides à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (898, 'PCMN-BASE', 'TIERS', 'XXXXXX', '41671', '4167', 'Autres créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (899, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4168', '416', 'Rabais, ristournes et remises à obtenir et autres avoirs non encore reçus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (900, 'PCMN-BASE', 'TIERS', 'XXXXXX', '417', '41', 'Créances douteuses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (901, 'PCMN-BASE', 'TIERS', 'XXXXXX', '418', '41', 'Cautionnements versés en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (902, 'PCMN-BASE', 'TIERS', 'XXXXXX', '419', '41', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (903, 'PCMN-BASE', 'TIERS', 'XXXXXX', '42', '4', 'Dettes à plus d''un an échéant dans l''année', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (904, 'PCMN-BASE', 'TIERS', 'XXXXXX', '420', '42', 'Emprunts subordonnés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (905, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4200', '420', 'Convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (906, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4201', '420', 'Non convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (907, 'PCMN-BASE', 'TIERS', 'XXXXXX', '421', '42', 'Emprunts obligataires non subordonnés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (908, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4210', '421', 'Convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (909, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4211', '421', 'Non convertibles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (910, 'PCMN-BASE', 'TIERS', 'XXXXXX', '422', '42', 'Dettes de location-financement et assimilées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (911, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4220', '422', 'Financement de biens immobiliers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (912, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4221', '422', 'Financement de biens mobiliers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (913, 'PCMN-BASE', 'TIERS', 'XXXXXX', '423', '42', 'Etablissements de crédit', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (914, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4230', '423', 'Dettes en compte', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (915, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4231', '423', 'Promesses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (916, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4232', '423', 'Crédits d''acceptation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (917, 'PCMN-BASE', 'TIERS', 'XXXXXX', '424', '42', 'Autres emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (918, 'PCMN-BASE', 'TIERS', 'XXXXXX', '425', '42', 'Dettes commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (919, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4250', '425', 'Fournisseurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (920, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4251', '425', 'Effets à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (921, 'PCMN-BASE', 'TIERS', 'XXXXXX', '426', '42', 'Cautionnements reçus en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (922, 'PCMN-BASE', 'TIERS', 'XXXXXX', '429', '42', 'Dettes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (923, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4290', '429', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (924, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4291', '429', 'Entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (925, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4292', '429', 'Administrateurs, gérants, associés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (926, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4299', '429', 'Autres dettes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (927, 'PCMN-BASE', 'TIERS', 'XXXXXX', '43', '4', 'Dettes financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (928, 'PCMN-BASE', 'TIERS', 'XXXXXX', '430', '43', 'Etablissements de crédit. Emprunts en compte à terme fixe', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (929, 'PCMN-BASE', 'TIERS', 'XXXXXX', '431', '43', 'Etablissements de crédit. Promesses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (930, 'PCMN-BASE', 'TIERS', 'XXXXXX', '432', '43', 'Etablissements de crédit. Crédits d''acceptation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (931, 'PCMN-BASE', 'TIERS', 'XXXXXX', '433', '43', 'Etablissements de crédit. Dettes en compte courant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (932, 'PCMN-BASE', 'TIERS', 'XXXXXX', '439', '43', 'Autres emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (933, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44', '4', 'Dettes commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (934, 'PCMN-BASE', 'TIERS', 'XXXXXX', '440', '44', 'Fournisseurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (935, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4400', '440', 'Entreprises apparentées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (936, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44000', '4400', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (937, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44001', '4400', 'Entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (938, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4401', '440', 'Fournisseurs ordinaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (939, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44010', '4401', 'Fournisseurs belges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (940, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44011', '4401', 'Fournisseurs CEE', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (941, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44012', '4401', 'Fournisseurs importation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (942, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4402', '440', 'Dettes envers les coparticipants (associations momentanées)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (943, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4403', '440', 'Fournisseurs - retenues de garanties', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (944, 'PCMN-BASE', 'TIERS', 'XXXXXX', '441', '44', 'Effets à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (945, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4410', '441', 'Entreprises apparentées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (946, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44100', '4410', 'Entreprises liées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (947, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44101', '4410', 'Entreprises avec lesquelles il existe un lien de participation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (948, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4411', '441', 'Fournisseurs ordinaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (949, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44110', '4411', 'Fournisseurs belges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (950, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44111', '4411', 'Fournisseurs CEE', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (951, 'PCMN-BASE', 'TIERS', 'XXXXXX', '44112', '4411', 'Fournisseurs importation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (952, 'PCMN-BASE', 'TIERS', 'XXXXXX', '444', '44', 'Factures à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (953, 'PCMN-BASE', 'TIERS', 'XXXXXX', '446', '44', 'Acomptes reçus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (954, 'PCMN-BASE', 'TIERS', 'XXXXXX', '448', '44', 'Compensations fournisseurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (955, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45', '4', 'Dettes fiscales, salariales et sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (956, 'PCMN-BASE', 'TIERS', 'XXXXXX', '450', '45', 'Dettes fiscales estimées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (957, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4501', '450', 'Impôts sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (958, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4505', '450', 'Autres impôts en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (959, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4508', '450', 'Impôts à l''étranger', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (960, 'PCMN-BASE', 'TIERS', 'XXXXXX', '451', '45', 'T.V.A. à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (961, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4510', '451', 'T.V.A. due', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (962, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4511', '451', 'T.V.A. déductible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (963, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4512', '451', 'Compte courant administration T.V.A.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (964, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4518', '451', 'Taxe d''égalisation due', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (965, 'PCMN-BASE', 'TIERS', 'XXXXXX', '452', '45', 'Impôts et taxes à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (966, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4520', '452', 'Autres impôts sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (967, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4525', '452', 'Autres impôts et taxes en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (968, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45250', '4525', 'Précompte immobilier', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (969, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45251', '4525', 'Impôts communaux à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (970, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45252', '4525', 'Impôts provinciaux à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (971, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45253', '4525', 'Autres impôts et taxes à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (972, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4528', '452', 'Impôts et taxes à l''étranger', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (973, 'PCMN-BASE', 'TIERS', 'XXXXXX', '453', '45', 'Précomptes retenus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (974, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4530', '453', 'Précompte professionnel retenu sur rémunérations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (975, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4531', '453', 'Précompte professionnel retenu sur tantièmes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (976, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4532', '453', 'Précompte mobilier retenu sur dividendes attribués', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (977, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4533', '453', 'Précompte mobilier retenu sur intérêts payés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (978, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4538', '453', 'Autres précomptes retenus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (979, 'PCMN-BASE', 'TIERS', 'XXXXXX', '454', '45', 'Office National de la Sécurité Sociale', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (980, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4540', '454', 'Arriérés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (981, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4541', '454', '1er trimestre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (982, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4542', '454', '2ème trimestre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (983, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4543', '454', '3ème trimestre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (984, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4544', '454', '4ème trimestre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (985, 'PCMN-BASE', 'TIERS', 'XXXXXX', '455', '45', 'Rémunérations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (986, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4550', '455', 'Administrateurs,  gérants et commissaires (non réviseurs)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (987, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4551', '455', 'Direction', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (988, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4552', '455', 'Employés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (989, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4553', '455', 'Ouvriers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (990, 'PCMN-BASE', 'TIERS', 'XXXXXX', '456', '45', 'Pécules de vacances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (991, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4560', '456', 'Direction', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (992, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4561', '456', 'Employés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (993, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4562', '456', 'Ouvriers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (994, 'PCMN-BASE', 'TIERS', 'XXXXXX', '459', '45', 'Autres dettes sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (995, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4590', '459', 'Provision pour gratifications de fin d''année', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (996, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4591', '459', 'Départs de personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (997, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4592', '459', 'Oppositions sur rémunérations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (998, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4593', '459', 'Assurances relatives au personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (999, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45930', '4593', 'Assurance loi', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1000, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45931', '4593', 'Assurance salaire garanti', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1001, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45932', '4593', 'Assurance groupe', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1002, 'PCMN-BASE', 'TIERS', 'XXXXXX', '45933', '4593', 'Assurances individuelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1003, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4594', '459', 'Caisse d''assurances sociales pour travailleurs indépendants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1004, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4597', '459', 'Dettes et provisions sociales diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1005, 'PCMN-BASE', 'TIERS', 'XXXXXX', '46', '4', 'Acomptes reçus sur commande', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1006, 'PCMN-BASE', 'TIERS', 'XXXXXX', '47', '4', 'Dettes découlant de l''affectation des résultats', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1007, 'PCMN-BASE', 'TIERS', 'XXXXXX', '470', '47', 'Dividendes et tantièmes d''exercices antérieurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1008, 'PCMN-BASE', 'TIERS', 'XXXXXX', '471', '47', 'Dividendes de l''exercice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1009, 'PCMN-BASE', 'TIERS', 'XXXXXX', '472', '47', 'Tantièmes de l''exercice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1010, 'PCMN-BASE', 'TIERS', 'XXXXXX', '473', '47', 'Autres allocataires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1011, 'PCMN-BASE', 'TIERS', 'XXXXXX', '48', '4', 'Dettes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1012, 'PCMN-BASE', 'TIERS', 'XXXXXX', '480', '48', 'Obligations et coupons échus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1013, 'PCMN-BASE', 'TIERS', 'XXXXXX', '481', '48', 'Actionnaires - capital à rembourser', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1014, 'PCMN-BASE', 'TIERS', 'XXXXXX', '482', '48', 'Participation du personnel à payer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1015, 'PCMN-BASE', 'TIERS', 'XXXXXX', '483', '48', 'Acomptes reçus d''autres tiers à moins d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1016, 'PCMN-BASE', 'TIERS', 'XXXXXX', '486', '48', 'Emballages et matériel consignés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1017, 'PCMN-BASE', 'TIERS', 'XXXXXX', '488', '48', 'Cautionnements reçus en numéraires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1018, 'PCMN-BASE', 'TIERS', 'XXXXXX', '489', '48', 'Autres dettes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1019, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49', '4', 'Comptes de régularisation et compte d''attente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1020, 'PCMN-BASE', 'TIERS', 'XXXXXX', '490', '49', 'Charges à reporter (à subdiviser par catégorie de charges)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1021, 'PCMN-BASE', 'TIERS', 'XXXXXX', '491', '49', 'Produits acquis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1022, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4910', '491', 'Produits d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1023, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49100', '4910', 'Ristournes et rabais à obtenir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1024, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49101', '4910', 'Commissions à obtenir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1025, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49102', '4910', 'Autres produits d''exploitation (redevances par exemple)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1026, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4911', '491', 'Produits financiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1027, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49110', '4911', 'Intérêts courus et non échus sur prêts et débits', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1028, 'PCMN-BASE', 'TIERS', 'XXXXXX', '49111', '4911', 'Autres produits financiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1029, 'PCMN-BASE', 'TIERS', 'XXXXXX', '492', '49', 'Charges à imputer (à subdiviser par catégorie de charges)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1030, 'PCMN-BASE', 'TIERS', 'XXXXXX', '493', '49', 'Produits à reporter', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1031, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4930', '493', 'Produits d''exploitation à reporter', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1032, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4931', '493', 'Produits financiers à reporter', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1033, 'PCMN-BASE', 'TIERS', 'XXXXXX', '499', '49', 'Comptes d''attente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1034, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4990', '499', 'Compte d''attente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1035, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4991', '499', 'Compte de répartition périodique des charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1036, 'PCMN-BASE', 'TIERS', 'XXXXXX', '4999', '499', 'Transferts d''exercice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1037, 'PCMN-BASE', 'FINAN', 'XXXXXX', '50', '5', 'Actions propres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1038, 'PCMN-BASE', 'FINAN', 'XXXXXX', '51', '5', 'Actions et parts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1039, 'PCMN-BASE', 'FINAN', 'XXXXXX', '510', '51', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1040, 'PCMN-BASE', 'FINAN', 'XXXXXX', '511', '51', 'Montants non appelés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1041, 'PCMN-BASE', 'FINAN', 'XXXXXX', '519', '51', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1042, 'PCMN-BASE', 'FINAN', 'XXXXXX', '52', '5', 'Titres à revenus fixes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1043, 'PCMN-BASE', 'FINAN', 'XXXXXX', '520', '52', 'Valeur d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1044, 'PCMN-BASE', 'FINAN', 'XXXXXX', '529', '52', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1045, 'PCMN-BASE', 'FINAN', 'XXXXXX', '53', '5', 'Dépots à terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1046, 'PCMN-BASE', 'FINAN', 'XXXXXX', '530', '53', 'De plus d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1047, 'PCMN-BASE', 'FINAN', 'XXXXXX', '531', '53', 'De plus d''un mois et à un an au plus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1048, 'PCMN-BASE', 'FINAN', 'XXXXXX', '532', '53', 'd''un mois au plus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1049, 'PCMN-BASE', 'FINAN', 'XXXXXX', '539', '53', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1050, 'PCMN-BASE', 'FINAN', 'XXXXXX', '54', '5', 'Valeurs échues à l''encaissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1051, 'PCMN-BASE', 'FINAN', 'XXXXXX', '540', '54', 'Chèques à encaisser', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1052, 'PCMN-BASE', 'FINAN', 'XXXXXX', '541', '54', 'Coupons à encaisser', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1053, 'PCMN-BASE', 'FINAN', 'XXXXXX', '55', '5', 'Etablissements de crédit - Comptes ouverts auprès des divers établissements.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1054, 'PCMN-BASE', 'FINAN', 'XXXXXX', '550', '55', 'Comptes courants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1055, 'PCMN-BASE', 'FINAN', 'XXXXXX', '551', '55', 'Chèques émis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1056, 'PCMN-BASE', 'FINAN', 'XXXXXX', '559', '55', 'Réductions de valeur actées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1057, 'PCMN-BASE', 'FINAN', 'XXXXXX', '56', '5', 'Office des chèques postaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1058, 'PCMN-BASE', 'FINAN', 'XXXXXX', '560', '56', 'Compte courant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1059, 'PCMN-BASE', 'FINAN', 'XXXXXX', '561', '56', 'Chèques émis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1060, 'PCMN-BASE', 'FINAN', 'XXXXXX', '57', '5', 'Caisses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1061, 'PCMN-BASE', 'FINAN', 'XXXXXX', '570', '57', 'à 577 Caisses - espèces ( 0 - centrale ; 7 - succursales et agences)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1062, 'PCMN-BASE', 'FINAN', 'XXXXXX', '578', '57', 'Caisses - timbres ( 0 - fiscaux ; 1 - postaux)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1063, 'PCMN-BASE', 'FINAN', 'XXXXXX', '58', '5', 'Virements internes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1064, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '60', '6', 'Approvisionnements et marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1065, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '600', '60', 'Achats de matières premières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1066, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '601', '60', 'Achats de fournitures', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1067, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '602', '60', 'Achats de services, travaux et études', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1068, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '603', '60', 'Sous-traitances générales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1069, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '604', '60', 'Achats de marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1070, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '605', '60', 'Achats d''immeubles destinés à la revente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1071, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '608', '60', 'Remises , ristournes et rabais obtenus sur achats', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1072, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '609', '60', 'Variations de stocks', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1073, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6090', '609', 'De matières premières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1074, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6091', '609', 'De fournitures', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1075, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6094', '609', 'De marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1076, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6095', '609', 'd''immeubles destinés à la vente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1077, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61', '6', 'Services et biens divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1078, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '610', '61', 'Loyers et charges locatives', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1079, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6100', '610', 'Loyers divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1080, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6101', '610', 'Charges locatives (assurances, frais de confort,etc)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1081, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '611', '61', 'Entretien et réparation (fournitures et prestations)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1082, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '612', '61', 'Fournitures faites à l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1083, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6120', '612', 'Eau, gaz, électricité, vapeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1084, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61200', '6120', 'Eau', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1085, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61201', '6120', 'Gaz', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1086, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61202', '6120', 'Electricité', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1087, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61203', '6120', 'Vapeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1088, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6121', '612', 'Téléphone, télégrammes, télex, téléfax, frais postaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1089, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61210', '6121', 'Téléphone', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1090, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61211', '6121', 'Télégrammes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1091, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61212', '6121', 'Télex et téléfax', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1092, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61213', '6121', 'Frais postaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1093, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6122', '612', 'Livres, bibliothèque', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1094, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6123', '612', 'Imprimés et fournitures de bureau (si non comptabilisé au 601)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1095, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '613', '61', 'Rétributions de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1096, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6130', '613', 'Redevances et royalties', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1097, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61300', '6130', 'Redevances pour brevets, licences, marques et accessoires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1098, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61301', '6130', 'Autres redevances (procédés de fabrication)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1099, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6131', '613', 'Assurances non relatives au personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1100, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61310', '6131', 'Assurance incendie', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1101, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61311', '6131', 'Assurance vol', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1102, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61312', '6131', 'Assurance autos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1103, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61313', '6131', 'Assurance crédit', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1104, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61314', '6131', 'Assurances frais généraux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1105, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6132', '613', 'Divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1106, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61320', '6132', 'Commissions aux tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1107, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61321', '6132', 'Honoraires d''avocats, d''experts, etc', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1108, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61322', '6132', 'Cotisations aux groupements professionnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1109, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61323', '6132', 'Dons, libéralités, etc', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1110, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61324', '6132', 'Frais de contentieux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1111, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61325', '6132', 'Publications légales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1112, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6133', '613', 'Transports et déplacements', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1113, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61330', '6133', 'Transports de personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1114, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61331', '6133', 'Voyages, déplacements et représentations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1115, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6134', '613', 'Personnel intérimaire', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1116, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '614', '61', 'Annonces, publicité, propagande et documentation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1117, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6140', '614', 'Annonces et insertions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1118, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6141', '614', 'Catalogues et imprimés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1119, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6142', '614', 'Echantillons', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1120, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6143', '614', 'Foires et expositions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1121, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6144', '614', 'Primes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1122, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6145', '614', 'Cadeaux à la clientèle', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1123, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6146', '614', 'Missions et réceptions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1124, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6147', '614', 'Documentation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1125, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '615', '61', 'Sous-traitants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1126, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6150', '615', 'Sous-traitants pour activités propres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1127, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6151', '615', 'Sous-traitants d''associations momentanées (coparticipants)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1128, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6152', '615', 'Quote-part bénéficiaire des coparticipants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1129, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61700', '6170', 'Personnel intérimaire et personnes mises à la disposition de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1130, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '61800', '6180', 'Rémunérations, primes pour assurances extralégales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribuées en vertu d''un contrat de travail', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1131, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62', '6', 'Rémunérations, charges sociales et pensions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1132, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '620', '62', 'Rémunérations et avantages sociaux directs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1133, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6200', '620', 'Administrateurs ou gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1134, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6201', '620', 'Personnel de direction', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1135, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6202', '620', 'Employés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1136, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6203', '620', 'Ouvriers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1137, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6204', '620', 'Autres membres du personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1138, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '621', '62', 'Cotisations patronales d''assurances sociales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1139, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6210', '621', 'Sur salaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1140, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6211', '621', 'Sur appointements et commissions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1141, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '622', '62', 'Primes patronales pour assurances extralégales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1142, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '623', '62', 'Autres frais de personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1143, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6230', '623', 'Assurances du personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1144, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62300', '6230', 'Assurances loi, responsabilité civile, chemin du travail', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1145, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62301', '6230', 'Assurance salaire garanti', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1146, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62302', '6230', 'Assurances individuelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1147, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6231', '623', 'Charges sociales diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1148, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62310', '6231', 'Jours fériés payés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1149, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62311', '6231', 'Salaire hebdomadaire garanti', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1150, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62312', '6231', 'Allocations familiales complémentaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1151, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6232', '623', 'Charges sociales des administrateurs, gérants et commissaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1152, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62320', '6232', 'Allocations familiales complémentaires pour non salariés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1153, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62321', '6232', 'Lois sociales pour indépendants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1154, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '62322', '6232', 'Divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1155, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '624', '62', 'Pensions de retraite et de survie', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1156, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6240', '624', 'Administrateurs et gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1157, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6241', '624', 'Personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1158, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '625', '62', 'Provision pour pécule de vacances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1159, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6250', '625', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1160, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6251', '625', 'Utilisations et reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1161, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '63', '6', 'Amortissements, réductions de valeur et provisions pour risques et charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1162, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '630', '63', 'Dotations aux amortissements et aux réductions de valeur sur immobilisations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1163, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6300', '630', 'Dotations aux amortissements sur frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1164, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6301', '630', 'Dotations aux amortissements sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1165, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6302', '630', 'Dotations aux amortissements sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1166, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6308', '630', 'Dotations aux réductions de valeur sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1167, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6309', '630', 'Dotations aux réductions de valeur sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1168, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '631', '63', 'Réductions de valeur sur stocks', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1169, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6310', '631', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1170, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6311', '631', 'Reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1171, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '632', '63', 'Réductions de valeur sur commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1172, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6320', '632', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1173, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6321', '632', 'Reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1174, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '633', '63', 'Réductions de valeur sur créances commerciales à plus d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1175, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6330', '633', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1176, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6331', '633', 'Reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1177, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '634', '63', 'Réductions de valeur sur créances commerciales à un an au plus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1178, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6340', '634', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1179, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6341', '634', 'Reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1180, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '635', '63', 'Provisions pour pensions et obligations similaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1181, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6350', '635', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1182, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6351', '635', 'Utilisations et reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1183, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '636', '63', 'Provisions pour grosses réparations et gros entretiens', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1184, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6360', '636', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1185, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6361', '636', 'Utilisations et reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1186, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '637', '63', 'Provisions pour autres risques et charges', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1187, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6370', '637', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1188, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6371', '637', 'Utilisations et reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1189, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64', '6', 'Autres charges d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1190, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '640', '64', 'Charges fiscales d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1191, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6400', '640', 'Taxes et impôts directs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1192, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64000', '6400', 'Taxes sur autos et camions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1193, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6401', '640', 'Taxes et impôts indirects', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1194, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64010', '6401', 'Timbres fiscaux pris en charge par la firme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1195, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64011', '6401', 'Droits d''enregistrement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1196, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64012', '6401', 'T.V.A. non déductible', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1197, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6402', '640', 'Impôts provinciaux et communaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1198, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64020', '6402', 'Taxe sur la force motrice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1199, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '64021', '6402', 'Taxe sur le personnel occupé', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1200, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6403', '640', 'Taxes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1201, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '641', '64', 'Moins-values sur réalisations courantes d''immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1202, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '642', '64', 'Moins-values sur réalisations de créances commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1203, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '643', '64', 'à 648 Charges d''exploitations diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1204, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '649', '64', 'Charges d''exploitation portées à l''actif au titre de restructuration', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1205, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '65', '6', 'Charges financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1206, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '650', '65', 'Charges des dettes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1207, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6500', '650', 'Intérêts, commissions et frais afférents aux dettes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1208, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6501', '650', 'Amortissements des agios et frais d''émission d''emprunts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1209, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6502', '650', 'Autres charges de dettes', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1210, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6503', '650', 'Intérêts intercalaires portés à l''actif', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1211, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '651', '65', 'Réductions de valeur sur actifs circulants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1212, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6510', '651', 'Dotations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1213, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6511', '651', 'Reprises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1214, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '652', '65', 'Moins-values sur réalisation d''actifs circulants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1215, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '653', '65', 'Charges d''escompte de créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1216, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '654', '65', 'Différences de change', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1217, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '655', '65', 'Ecarts de conversion des devises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1218, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '656', '65', 'Frais de banques, de chèques postaux', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1219, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '657', '65', 'Commissions sur ouvertures de crédit, cautions et avals', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1220, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '658', '65', 'Frais de vente des titres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1221, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '66', '6', 'Charges exceptionnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1222, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '660', '66', 'Amortissements et réductions de valeur exceptionnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1223, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6600', '660', 'Sur frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1224, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6601', '660', 'Sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1225, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6602', '660', 'Sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1226, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '661', '66', 'Réductions de valeur sur immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1227, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '662', '66', 'Provisions pour risques et charges exceptionnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1228, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '663', '66', 'Moins-values sur réalisation d''actifs immobilisés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1229, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6630', '663', 'Sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1230, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6631', '663', 'Sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1231, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6632', '663', 'Sur immobilisations détenues en location-financement et droits similaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1232, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6633', '663', 'Sur immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1233, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6634', '663', 'Sur immeubles acquis ou construits en vue de la revente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1234, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '664', '66', 'à 668 Autres charges exceptionnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1235, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '664', '66', 'Pénalités et amendes diverses', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1236, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '665', '66', 'Différence de charge', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1237, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '669', '66', 'Charges exceptionnelles transférées à l''actif en frais de restructuration', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1238, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '67', '6', 'Impôts sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1239, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '670', '67', 'Impôts belges sur le résultat de l''exercice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1240, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6700', '670', 'Impôts et précomptes dus ou versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1241, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6701', '670', 'Excédent de versements d''impôts et précomptes porté à l''actif', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1242, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6702', '670', 'Charges fiscales estimées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1243, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '671', '67', 'Impôts belges sur le résultat d''exercices antérieurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1244, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6710', '671', 'Suppléments d''impôts dus ou versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1245, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6711', '671', 'Suppléments d''impôts estimés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1246, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '6712', '671', 'Provisions fiscales constituées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1247, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '672', '67', 'Impôts étrangers sur le résultat de l''exercice', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1248, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '673', '67', 'Impôts étrangers sur le résultat d''exercices antérieurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1249, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '68', '6', 'Transferts aux réserves immunisées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1250, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '69', '6', 'Affectation des résultats', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1251, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '690', '69', 'Perte reportée de l''exercice précédent', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1252, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '691', '69', 'Dotation à la réserve légale', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1253, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '692', '69', 'Dotation aux autres réserves', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1254, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '693', '69', 'Bénéfice à reporter', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1255, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '694', '69', 'Rémunération du capital', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1256, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '695', '69', 'Administrateurs ou gérants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1257, 'PCMN-BASE', 'CHARGE', 'XXXXXX', '696', '69', 'Autres allocataires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1258, 'PCMN-BASE', 'PROD', 'XXXXXX', '70', '7', 'Chiffre d''affaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1259, 'PCMN-BASE', 'PROD', 'XXXXXX', '700', '70', 'à 707 Ventes et prestations de services', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1260, 'PCMN-BASE', 'PROD', 'XXXXXX', '700', '70', 'Ventes de marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1261, 'PCMN-BASE', 'PROD', 'XXXXXX', '7000', '700', 'Ventes en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1262, 'PCMN-BASE', 'PROD', 'XXXXXX', '7001', '700', 'Ventes dans les pays membres de la C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1263, 'PCMN-BASE', 'PROD', 'XXXXXX', '7002', '700', 'Ventes à l''exportation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1264, 'PCMN-BASE', 'PROD', 'XXXXXX', '701', '70', 'Ventes de produits finis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1265, 'PCMN-BASE', 'PROD', 'XXXXXX', '7010', '701', 'Ventes en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1266, 'PCMN-BASE', 'PROD', 'XXXXXX', '7011', '701', 'Ventes dans les pays membres de la C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1267, 'PCMN-BASE', 'PROD', 'XXXXXX', '7012', '701', 'Ventes à l''exportation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1268, 'PCMN-BASE', 'PROD', 'XXXXXX', '702', '70', 'Ventes de déchets et rebuts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1269, 'PCMN-BASE', 'PROD', 'XXXXXX', '7020', '702', 'Ventes en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1270, 'PCMN-BASE', 'PROD', 'XXXXXX', '7021', '702', 'Ventes dans les pays membres de la C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1271, 'PCMN-BASE', 'PROD', 'XXXXXX', '7022', '702', 'Ventes à l''exportation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1272, 'PCMN-BASE', 'PROD', 'XXXXXX', '703', '70', 'Ventes d''emballages récupérables', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1273, 'PCMN-BASE', 'PROD', 'XXXXXX', '704', '70', 'Facturations des travaux en cours (associations momentanées)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1274, 'PCMN-BASE', 'PROD', 'XXXXXX', '705', '70', 'Prestations de services', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1275, 'PCMN-BASE', 'PROD', 'XXXXXX', '7050', '705', 'Prestations de services en Belgique', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1276, 'PCMN-BASE', 'PROD', 'XXXXXX', '7051', '705', 'Prestations de services dans les pays membres de la C.E.E.', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1277, 'PCMN-BASE', 'PROD', 'XXXXXX', '7052', '705', 'Prestations de services en vue de l''exportation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1278, 'PCMN-BASE', 'PROD', 'XXXXXX', '706', '70', 'Pénalités et dédits obtenus par l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1279, 'PCMN-BASE', 'PROD', 'XXXXXX', '708', '70', 'Remises, ristournes et rabais accordés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1280, 'PCMN-BASE', 'PROD', 'XXXXXX', '7080', '708', 'Sur ventes de marchandises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1281, 'PCMN-BASE', 'PROD', 'XXXXXX', '7081', '708', 'Sur ventes de produits finis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1282, 'PCMN-BASE', 'PROD', 'XXXXXX', '7082', '708', 'Sur ventes de déchets et rebuts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1283, 'PCMN-BASE', 'PROD', 'XXXXXX', '7083', '708', 'Sur prestations de services', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1284, 'PCMN-BASE', 'PROD', 'XXXXXX', '7084', '708', 'Mali sur travaux facturés aux associations momentanées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1285, 'PCMN-BASE', 'PROD', 'XXXXXX', '71', '7', 'Variation des stocks et des commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1286, 'PCMN-BASE', 'PROD', 'XXXXXX', '712', '71', 'Des en cours de fabrication', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1287, 'PCMN-BASE', 'PROD', 'XXXXXX', '713', '71', 'Des produits finis', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1288, 'PCMN-BASE', 'PROD', 'XXXXXX', '715', '71', 'Des immeubles construits destinés à la vente', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1289, 'PCMN-BASE', 'PROD', 'XXXXXX', '717', '71', 'Des commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1290, 'PCMN-BASE', 'PROD', 'XXXXXX', '7170', '717', 'Commandes en cours - Coût de revient', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1291, 'PCMN-BASE', 'PROD', 'XXXXXX', '71700', '7170', 'Coût des commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1292, 'PCMN-BASE', 'PROD', 'XXXXXX', '71701', '7170', 'Coût des travaux en cours des associations momentanées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1293, 'PCMN-BASE', 'PROD', 'XXXXXX', '7171', '717', 'Bénéfices portés en compte sur commandes en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1294, 'PCMN-BASE', 'PROD', 'XXXXXX', '71710', '7171', 'Sur commandes en cours d''exécution', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1295, 'PCMN-BASE', 'PROD', 'XXXXXX', '71711', '7171', 'Sur travaux en cours des associations momentanées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1296, 'PCMN-BASE', 'PROD', 'XXXXXX', '72', '7', 'Production immobilisée', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1297, 'PCMN-BASE', 'PROD', 'XXXXXX', '720', '72', 'En frais d''établissement', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1298, 'PCMN-BASE', 'PROD', 'XXXXXX', '721', '72', 'En immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1299, 'PCMN-BASE', 'PROD', 'XXXXXX', '722', '72', 'En immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1300, 'PCMN-BASE', 'PROD', 'XXXXXX', '723', '72', 'En immobilisations en cours', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1301, 'PCMN-BASE', 'PROD', 'XXXXXX', '74', '7', 'Autres produits d''exploitation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1302, 'PCMN-BASE', 'PROD', 'XXXXXX', '740', '74', 'Subsides d''exploitation et montants compensatoires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1303, 'PCMN-BASE', 'PROD', 'XXXXXX', '741', '74', 'Plus-values sur réalisations courantes d''immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1304, 'PCMN-BASE', 'PROD', 'XXXXXX', '742', '74', 'Plus-values sur réalisations de créances commerciales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1305, 'PCMN-BASE', 'PROD', 'XXXXXX', '743', '74', 'à 749 Produits d''exploitation divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1306, 'PCMN-BASE', 'PROD', 'XXXXXX', '743', '74', 'Produits de services exploités dans l''intérêt du personnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1307, 'PCMN-BASE', 'PROD', 'XXXXXX', '744', '74', 'Commissions et courtages', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1308, 'PCMN-BASE', 'PROD', 'XXXXXX', '745', '74', 'Redevances pour brevets et licences', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1309, 'PCMN-BASE', 'PROD', 'XXXXXX', '746', '74', 'Prestations de services (transports, études, etc)', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1310, 'PCMN-BASE', 'PROD', 'XXXXXX', '747', '74', 'Revenus des immeubles affectés aux activités non professionnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1311, 'PCMN-BASE', 'PROD', 'XXXXXX', '748', '74', 'Locations diverses à caractère professionnel', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1312, 'PCMN-BASE', 'PROD', 'XXXXXX', '749', '74', 'Produits divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1313, 'PCMN-BASE', 'PROD', 'XXXXXX', '7490', '749', 'Bonis sur reprises d''emballages consignés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1314, 'PCMN-BASE', 'PROD', 'XXXXXX', '7491', '749', 'Bonis sur travaux en associations momentanées', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1315, 'PCMN-BASE', 'PROD', 'XXXXXX', '75', '7', 'Produits financiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1316, 'PCMN-BASE', 'PROD', 'XXXXXX', '750', '75', 'Produits des immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1317, 'PCMN-BASE', 'PROD', 'XXXXXX', '7500', '750', 'Revenus des actions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1318, 'PCMN-BASE', 'PROD', 'XXXXXX', '7501', '750', 'Revenus des obligations', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1319, 'PCMN-BASE', 'PROD', 'XXXXXX', '7502', '750', 'Revenus des créances à plus d''un an', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1320, 'PCMN-BASE', 'PROD', 'XXXXXX', '751', '75', 'Produits des actifs circulants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1321, 'PCMN-BASE', 'PROD', 'XXXXXX', '752', '75', 'Plus-values sur réalisations d''actifs circulants', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1322, 'PCMN-BASE', 'PROD', 'XXXXXX', '753', '75', 'Subsides en capital et en intérêts', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1323, 'PCMN-BASE', 'PROD', 'XXXXXX', '754', '75', 'Différences de change', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1324, 'PCMN-BASE', 'PROD', 'XXXXXX', '755', '75', 'Ecarts de conversion des devises', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1325, 'PCMN-BASE', 'PROD', 'XXXXXX', '756', '75', 'à 759 Produits financiers divers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1326, 'PCMN-BASE', 'PROD', 'XXXXXX', '756', '75', 'Produits des autres créances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1327, 'PCMN-BASE', 'PROD', 'XXXXXX', '757', '75', 'Escomptes obtenus', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1328, 'PCMN-BASE', 'PROD', 'XXXXXX', '76', '7', 'Produits exceptionnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1329, 'PCMN-BASE', 'PROD', 'XXXXXX', '760', '76', 'Reprises d''amortissements et de réductions de valeur', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1330, 'PCMN-BASE', 'PROD', 'XXXXXX', '7600', '760', 'Sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1331, 'PCMN-BASE', 'PROD', 'XXXXXX', '7601', '760', 'Sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1332, 'PCMN-BASE', 'PROD', 'XXXXXX', '761', '76', 'Reprises de réductions de valeur sur immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1333, 'PCMN-BASE', 'PROD', 'XXXXXX', '762', '76', 'Reprises de provisions pour risques et charges exceptionnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1334, 'PCMN-BASE', 'PROD', 'XXXXXX', '763', '76', 'Plus-values sur réalisation d''actifs immobilisés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1335, 'PCMN-BASE', 'PROD', 'XXXXXX', '7630', '763', 'Sur immobilisations incorporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1336, 'PCMN-BASE', 'PROD', 'XXXXXX', '7631', '763', 'Sur immobilisations corporelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1337, 'PCMN-BASE', 'PROD', 'XXXXXX', '7632', '763', 'Sur immobilisations financières', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1338, 'PCMN-BASE', 'PROD', 'XXXXXX', '764', '76', 'Autres produits exceptionnels', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1339, 'PCMN-BASE', 'PROD', 'XXXXXX', '77', '7', 'Régularisations d''impôts et reprises de provisions fiscales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1340, 'PCMN-BASE', 'PROD', 'XXXXXX', '771', '77', 'Impôts belges sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1341, 'PCMN-BASE', 'PROD', 'XXXXXX', '7710', '771', 'Régularisations d''impôts dus ou versés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1342, 'PCMN-BASE', 'PROD', 'XXXXXX', '7711', '771', 'Régularisations d''impôts estimés', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1343, 'PCMN-BASE', 'PROD', 'XXXXXX', '7712', '771', 'Reprises de provisions fiscales', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1344, 'PCMN-BASE', 'PROD', 'XXXXXX', '773', '77', 'Impôts étrangers sur le résultat', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1345, 'PCMN-BASE', 'PROD', 'XXXXXX', '79', '7', 'Affectation aux résultats', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1346, 'PCMN-BASE', 'PROD', 'XXXXXX', '790', '79', 'Bénéfice reporté de l''exercice précédent', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1347, 'PCMN-BASE', 'PROD', 'XXXXXX', '791', '79', 'Prélèvement sur le capital et les primes d''émission', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1348, 'PCMN-BASE', 'PROD', 'XXXXXX', '792', '79', 'Prélèvement sur les réserves', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1349, 'PCMN-BASE', 'PROD', 'XXXXXX', '793', '79', 'Perte à reporter', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1350, 'PCMN-BASE', 'PROD', 'XXXXXX', '794', '79', 'Intervention d''associés (ou du propriétaire) dans la perte', '1');
/*
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1351, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Garanties constituées par des tiers pour le compte de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1352, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '00', '0', 'Créanciers, bénéficiaires de garanties de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1353, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Tiers constituants de garanties pour compte de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1354, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '01', '0', 'Garanties constituées pour compte de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1355, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '010', '01', 'Débiteurs pour engagements sur effets', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1356, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '011', '01', 'Créanciers d''engagements sur effets', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1357, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0110', '011', 'Effets cédés par l''entreprise sous endos', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1358, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0111', '011', 'Autres engagements sur effets en circulation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1359, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '012', '01', 'Débiteurs pour autres garanties personnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1360, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '013', '01', 'Créanciers d''autres garanties personnelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1361, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '02', '0', 'Garanties réelles constituées sur avoirs propres', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1362, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '020', '02', 'Créanciers de l''entreprise, bénéficiaires de garanties réelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1363, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '021', '02', 'Garanties réelles constituées pour compte propre', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1364, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '022', '02', 'Créanciers de tiers, bénéficiaires de garanties réelles', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1365, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '023', '02', 'Garanties réelles constituées pour compte de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1366, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '03', '0', 'Garanties reçues', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1367, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '030', '03', 'Dépôts statutaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1368, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '031', '03', 'Déposants statutaires', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1369, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '032', '03', 'Garanties reçues', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1370, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '033', '03', 'Constituants de garanties', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1371, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '04', '0', 'Biens te valeurs détenus pat des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1372, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '040', '04', 'Tiers, détenteurs en leur nom mais aux risques et profits de l''entreprise de biens et de valeurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1373, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '041', '04', 'Biens et valeurs détenus par des tiers en leur nom mais aux risques et profits de l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1374, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '05', '0', 'Engagements d''acquisition et de cession d''immobilisation', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1375, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '050', '05', 'Engagements d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1376, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '051', '05', 'Créanciers d''engagements d''acquisition', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1377, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '052', '05', 'Débiteurs pour engagements de cession', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1378, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '053', '05', 'Engagements de cession', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1379, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '06', '0', 'Marchés à terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1380, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '060', '06', 'Marchandises achetées à terme - à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1381, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '061', '06', 'Créanciers pour marchandises achetées à terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1382, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '062', '06', 'Débiteurs pour marchandises vendues à terme - à livrer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1383, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '063', '06', 'Marchandises vendues à terme - à livrer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1384, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '064', '06', 'Devises achetées à terme - à recevoir', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1385, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '065', '06', 'Créanciers pour devises achetées à terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1386, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '066', '06', 'Débiteurs pour devises vendues à terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1387, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '067', '06', 'Devises vendues à terme - à livrer', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1388, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '07', '0', 'Biens et valeurs de tiers détenus pat l''entreprise', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1389, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '070', '07', 'Droits d''usage à long terme', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1390, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0700', '070', 'Sur terrains et constructions', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1391, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0701', '070', 'Sur installations, machines et outillage', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1392, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '0702', '070', 'Sur mobilier et matériel roulant', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1393, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '071', '07', 'Créanciers de loyers et redevances', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1394, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '072', '07', 'Biens et valeurs de tiers reçus en dépôt, en consignation ou à façon', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1395, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '073', '07', 'Commettants et déposants de biens et valeurs', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1396, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '074', '07', 'Biens et valeurs détenus pour compte ou aux risques et profits de tiers', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1397, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '075', '07', 'Créanciers de biens et valeurs détenus pour compte de tiers ou à leurs risques et profits', '1');
INSERT INTO llx_accountingaccount (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUE (1398, 'PCMN-BASE', 'HBILAN', 'XXXXXX', '09', '0', 'Droits et engagements divers', '1');
*/

