-- Copyright (C) 2017 Alexandre Spangaro   <aspangaro@zendsi.com>
-- Copyright (C) 2018 Regis Houssin        <regis.houssin@capnetworks.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.
--

--
-- Descriptif des plans comptables BF SYSCOHADA
-- ID 15000 - 16999
--

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1', NULL, 'Capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '101', '1', 'Capital social', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1011', '101', 'Capital souscrit, non appelé', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1012', '101', 'Capital souscrit, appelé, non versé', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1013', '101', 'Capital souscrit, appelé, versé, non amorti', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1014', '101', 'Capital souscrit, appelé, versé, amorti', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1018', '101', 'Capital souscrit, soumis à des conditions particulières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '102', '1', 'Capital par dotation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1021', '102', 'Dotation initiale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1022', '102', 'Dotations complémentaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1028', '102', 'Autres dotations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '103', '1', 'Capital personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '104', '1', 'Compte de l\'exploitant', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1041', '104', 'Apports temporaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1042', '104', 'Opérations courantes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1043', '104', 'Rémunérations, impôts et autres charges personnelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1047', '104', 'Prélèvements d\'autoconsommation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1048', '104', 'Autres prélèvements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '105', '1', 'Primes liees aux capitaux propres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1051', '105', 'Primes d\'émission', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1052', '105', 'Primes d\'apport', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1053', '105', 'Primes de fusion', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1054', '105', 'Primes de conversion', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1058', '105', 'Autres primes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '106', '1', 'Ecarts de reevaluation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1061', '106', 'Ecarts de réévaluation légale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1062', '106', 'Ecarts de réévaluation libre', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '109', '1', 'Actionnaires, capital souscrit, non appele', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '11', '1', 'Reserves', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '111', '11', 'Reserve legale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1111', '111', 'Réserves légales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '112', '11', 'Reserves statutaires ou contractuelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '113', '11', 'Reserves reglementees', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1131', '113', 'Réserves de plus-values nettes à long terme', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1133', '113', 'Réserves consécutives à l\'octroi de subventions d\'investissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1134', '113', 'Réserves spéciales navires renouvelés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1135', '113', 'Réserves spéciales matériels et outillage renouvelés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1138', '113', 'Autres réserves réglementées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '118', '11', 'Autres reserves', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1181', '118', 'Réserves facultatives', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1188', '118', 'Réserves diverses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '12', '1', 'Report a nouveau', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '121', '12', 'Report a nouveau crediteur', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1211', '121', 'Report à nouveau crediteur', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '129', '12', 'Report a nouveau debiteur', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1291', '129', 'Perte nette à reporter', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1292', '129', 'Perte - amortissements réputés différés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '13', '1', 'Resultat net de l\'exercice', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1301', '13', 'Résultat en instance d\'affectation : bénéfice', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1309', '13', 'Résultat en instance d\'affectation : perte', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '131', '13', 'Resultat net : benefice', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '132', '13', 'Marge brute (mb)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1321', '132', 'Marge brute sur marchandises', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1322', '132', 'Marge brute sur matières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '133', '13', 'Valeur ajoutee (v.a.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '134', '13', 'Excedent brut d\'exploitation (e.b.e.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '135', '13', 'Resultat d\'exploitation (r.e.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '136', '13', 'Resultat financier (r.f.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '137', '13', 'Resultat des activites ordinaires (r.a.o.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '138', '13', 'Resultat hors activites ordinaires (r.h.a.o.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '139', '13', 'Resultat net : perte', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '14', '1', 'Subventions d\'investissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '141', '14', 'Subventions d\'equipement a', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1411', '141', 'Etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1412', '141', 'Régions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1413', '141', 'Départements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1414', '141', 'Communes et collectivités publiques décentralisées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1415', '141', 'Entreprises publiques ou mixtes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1416', '141', 'Entreprises et organismes privés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1417', '141', 'Organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1418', '141', 'Autres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '142', '14', 'Subventions d\'equipement b', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1421', '142', 'Subventions d\'équipements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '148', '14', 'Autres subventions d\'investissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '15', '1', 'Provisions reglementees et fonds assimiles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '151', '15', 'Amortissements derogatoires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '152', '15', 'Plus-values de cession a reinvestir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1521', '152', 'Plus-values de cession à réinvestir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '153', '15', 'Fonds reglementes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1531', '153', 'Fonds national', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1532', '153', 'Prélèvement pour le budget', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '154', '15', 'Provision speciale de reevaluation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '155', '15', 'Provisions reglementees relatives aux immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1551', '155', 'Recontitution des gisements miniers et pétroliers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1552', '155', 'Provisions de croissance des immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1553', '155', 'Provisions de renouvellement du matériel naval', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1554', '155', 'Provisions pourle renouvellement du matériel et outillage', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '156', '15', 'Provisions reglementees relatives aux stocks', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1561', '156', 'Hausse de prix', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1562', '156', 'Fluctuation des cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '157', '15', 'Provisions pour investissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '158', '15', 'Autres provisions et fonds reglementes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '16', '1', 'Emprunts et dettes assimilees', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '161', '16', 'Emprunts obligataires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1611', '161', 'Emprunts obligataires ordinaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1612', '161', 'Emprunts obligataires convertibles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1618', '161', 'Autres emprunts obligataires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1619', '161', 'Obligations à souscrire, à la souche', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '162', '16', 'Emprunts et dettes aupres des etablissements de credit', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '163', '16', 'Avances recues de l\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '164', '16', 'Avances recues et comptes courants bloques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '165', '16', 'Depots et cautionnements recus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1651', '165', 'Dépôts à terme', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1652', '165', 'Cautionnements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '166', '16', 'Interets courus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1661', '166', 'Sur emprunts obligataires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1662', '166', 'Sur emprunts et dettes auprès des établissements de crédit', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1663', '166', 'Sur avances reçues de l\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1664', '166', 'Sur avances reçues et comptes courants bloqués', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1665', '166', 'Sur dépôts et cautionnements reçus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1667', '166', 'Sur avances assorties de conditions particulières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1668', '166', 'Sur autres emprunts et dettes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '167', '16', 'Avances assorties de conditions particulieres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1671', '167', 'Avances bloquées pour augmentation du capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1672', '167', 'Avances conditionnées par l\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1673', '167', 'Avances conditionnées par les autres organismes africains', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1674', '167', 'Avances conditionné par les autres organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1676', '167', 'Droits du concédant exigibles en nature', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '168', '16', 'Autres emprunts et dettes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1681', '168', 'Rentes viagères capitalisées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1682', '168', 'Billets de fonds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1683', '168', 'Dettes consécutives à des titres emprunté', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1684', '168', 'Dettes du concédant exigibles en nature', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1685', '168', 'Emprunts participatifs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1686', '168', 'Participation des travailleurs aux bénéfices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '17', '1', 'Dettes de credit-bail et contrats assimiles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '172', '17', 'Emprunts equivalents de credit-bail immobilier', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '173', '17', 'Emprunts equivalents de credit-bail mobilier', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '176', '17', 'Interets courus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1762', '176', 'Sur emprunts équivalents de crédit-bail immobilier', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1763', '176', 'Sur emprunts équivalents de crédit-bail mobilier', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1768', '176', 'Sur emprunts équivalents d\'autres contrats', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '178', '17', 'Emprunts equivalents d\'autres contrats', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '18', '1', 'Dettes liees a des participations et comptes de liaison des etablissements et societes en participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '181', '18', 'Dettes liees a des participations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1811', '181', 'Dettes liées à des participations (groupe)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1812', '181', 'Dettes liées à des participations (hors groupe)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '182', '18', 'Dettes liees a des societes en paticipation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '183', '18', 'Interets courus sur dettes liees a des participations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '184', '18', 'Comptes permanents bloques des etablissements et succursales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '185', '18', 'Comptes permanents non bloques des etablissements et succursales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '186', '18', 'Comptes de liaison charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '187', '18', 'Comptes de liaison produits', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '188', '18', 'Comptes de liaison des societes en participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '19', '1', 'Provisions financieres pour risques et charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '191', '19', 'Provisions pour litiges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '192', '19', 'Provisions pour garanties donnees aux clients', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '193', '19', 'Provisions pour pertes sur marches a achevement futur', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '194', '19', 'Provisions pour pertes de change', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '195', '19', 'Provisions pour impots', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '196', '19', 'Provisions pour pensions et obligations similaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '197', '19', 'Provisions pour charges a repartir sur plusieurs exercices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1971', '197', 'Provisions pour grosses réparations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '198', '19', 'Autres provisions financieres pour risques et charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1981', '198', 'Provisions pour amendes et pénalités', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1982', '198', 'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1983', '198', 'Provisions pour propres assureurs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'CAPIT', 'XXXXXX', '1988', '198', 'Autres provisions financières pour risques et charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2', NULL, 'Charges immobilisees', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '201', '2', 'Frais d\'etablissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2011', '201', 'Frais de constitution', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2012', '201', 'Frais de prospection', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2013', '201', 'Frais de publicité et de lancement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2014', '201', 'Frais de fonctionnement antérieurs au démarrage', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2015', '201', 'Frais de modification du capital (fusions, scissions transformations)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2016', '201', 'Frais d\'entrée à la bourse', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2017', '201', 'Frais de restructuration', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2018', '201', 'Frais divers d\'établissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '202', '2', 'Charges a repartir sur plusieurs exercices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2021', '202', 'Charges différées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2022', '202', 'Frais d\'acquisition d\'immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2026', '202', 'Fais d\'émission des emprunts', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2028', '202', 'Charges à étaler', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '206', '2', 'Primes de remboursement des obligations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2061', '206', 'Obligations ordinaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2062', '206', 'Obligations convertibles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2068', '206', 'Autres emprunts obligataires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '21', '2', 'Immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '211', '21', 'Frais de recherche et de developpement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '212', '21', 'Brevets, licences, concessions et droits similaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '213', '21', 'Logiciels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '214', '21', 'Marques', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2454', '245', 'Matériel naval', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2455', '245', 'Matériel aérien', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2456', '245', 'Matériel hippomobile', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2458', '245', 'Autres (vélo, mobylette, moto)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '246', '24', 'Immobilisations animales et agricoles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2461', '246', 'Cheptel, animaux de trait', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2462', '246', 'Cheptel, animaux reproducteurs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2463', '246', 'Animaux de garde', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2465', '246', 'Plantations agricoles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2468', '246', 'Autres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '247', '24', 'Agencements et amenagements du materiel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '248', '24', 'Autres materiels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2481', '248', 'Collections et oeuvres d\'art', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '249', '24', 'Materiel en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2491', '249', 'Matériel et outillage industriel et commercial', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2492', '249', 'Matériel et outillage agricole', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2493', '249', 'Matériel d\'emballage récupérable et identifiable', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2494', '249', 'Matériel et mobilier de bureau', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2495', '249', 'Matériel de transport', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2496', '249', 'Immobilisations animales et agricoles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2497', '249', 'Agencements et aménagements du matériel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2498', '249', 'Autres matériels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '25', '2', 'Avances et acomptes verses sur immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '251', '25', 'Avances et acomptes verses sur immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '252', '25', 'Avances et acomptes verses sur immobilisations corporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '26', '2', 'Titres de participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '261', '26', 'Titres de participation dans des societes sous contrôle exclusif', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '262', '26', 'Titres de participation dans des societes sous contrôle conjoint', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '263', '26', 'Titres de participation dans des societes conferant une influence notable', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '265', '26', 'Participations dans des organismes professionnels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '266', '26', 'Part dans des groupements d\'interets economique (g.i.e.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '268', '26', 'Autres titres de participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '27', '2', 'Autres immobilisations financières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '271', '27', 'Prêts et creances non commerciales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2711', '271', 'Prêts participatifs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2712', '271', 'Prêts aux associés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2713', '271', 'Billets de fonds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2714', '271', 'Titres prêtés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '272', '27', 'Prets au personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2721', '272', 'Prêts immobiliers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2722', '272', 'Prêts mobiliers et d\'intallation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2728', '272', 'Autres prêts (frais d\'étude...)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '273', '27', 'Creances sur l\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2731', '273', 'Retenues de garantie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2733', '273', 'Fonds reglementé', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2738', '273', 'Autres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '274', '27', 'Titres immobilises', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2741', '274', 'Titres immobilisés de l\'activité de portefeuille (t.i.a.p.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2742', '274', 'Titres participatifs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2743', '274', 'Certificats d\'investissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2744', '274', 'Parts de fonds commun de placement (f.c.p.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2748', '274', 'Autres titres immobilisés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '275', '27', 'Depots et cautionnements verses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2751', '275', 'Dépôts pour loyers d\'avance', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2752', '275', 'Dépôts pour l\'électricité', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2753', '275', 'Dépôts pour l\'eau', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2754', '275', 'Dépôts pour le gaz', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2755', '275', 'Dépôts pour le téléphone, le télex, la télécopie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2756', '275', 'Cautionnements sur les marchés publics', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2757', '275', 'Cautionnements sur autres opérations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2758', '275', 'Autres dépôts et cautionnements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '276', '27', 'Interets courus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2761', '276', 'Prêts et créances non commerciales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2762', '276', 'Prêts au personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2763', '276', 'Créances sur l\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2764', '276', 'Titres immobilisés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2765', '276', 'Dépôts et cautionnements versés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2767', '276', 'Créances rattachées à des participations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2768', '276', 'Immobilisations financières diverses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '277', '27', 'Créances rattachees a des participations et des avances a des g.i.e.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2771', '277', 'Créances rattachées à des participations (groupe)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2772', '277', 'Créances rattachées à des participations (hors groupe)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2773', '277', 'Créances rattachées à des sociétés en participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2774', '277', 'Avances à des groupements d\'intérêt économique (g.i.e.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '278', '27', 'Immobilisations financieres diverses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2781', '278', 'Créances diverses groupe', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2782', '278', 'Créances diverses hors groupe', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2785', '278', 'Or et métaux précieux (1)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '28', '2', 'Amortissemnts', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '281', '28', 'Amortissements des immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2811', '281', 'Amortissements des frais de recherche et de développement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2812', '281', 'Amortissements des brevets, licences, concessions et droits similaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2813', '281', 'Amortissements des logiciels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2814', '281', 'Amortissements des marques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2815', '281', 'Amortissements du fonds commercial', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2816', '281', 'Amortissements du droit au bail', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2817', '281', 'Amortissements des investissements de création', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2818', '281', 'Amortissements des autres droits et valeurs incorporels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '282', '28', 'Amortissements des terrains', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2821', '282', 'Amortissements des terrains agricoles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2824', '282', 'Amortissements des travaux de mise en valeur des terrains', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '2825', '282', 'Amortissements des terrains de gisements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'IMMO', 'XXXXXX', '283', '28', 'Amortissements des batiments, installations techniques et agencements', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4111', '411', 'Clients', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4114', '411', 'Clients, état et collectivités publiques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4115', '411', 'Clients, organismes internationaux', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4122', '412', 'Clients-groupe, effets à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4124', '412', 'Etat et collectivités publiques, effets à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4125', '412', 'Oganismes internationaux, effets à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '414', '41', 'Créances sur cessions d\'immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4141', '414', 'Créances en compte', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4142', '414', 'Effet à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '415', '41', 'Clients, effets escomptes non echus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '416', '41', 'Creances clients litigieuses ou douteuses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4161', '416', 'Créances litigieuses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4162', '416', 'Créances douteuses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '418', '41', 'Clients, produits à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4181', '418', 'Clients, factures à établir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4186', '418', 'Clients, intérêts courus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '419', '41', 'Clients crediteurs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4191', '419', 'Clients, avances et acompte reçus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4192', '419', 'Client - groupe, avances et acomptes reçus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4194', '419', 'Clients, dettes pour emballages et matériels consignés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4198', '419', 'Rabais, remises, ristournes et autres avoirs à accorder', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '42', '4', 'Personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '421', '42', 'Personnel, avanceqs et acomptes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4211', '421', 'Personnel, avances', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4212', '421', 'Personnel, acomptes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4213', '421', 'Frais avancés et fournitures au personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '422', '42', 'Personnel, remunerations due', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4221', '422', 'Personnel rémunérations dues', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4222', '422', 'Personnel arrondis de paie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '423', '42', 'Personnel, oppositions, saisie-arrets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4231', '423', 'Personnel, oppositions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4232', '423', 'Personnel, saisie arrêts', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4233', '423', 'Personnel, avis à tiers détenteur', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '424', '42', 'Personnel, oeuvres sociales internes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4241', '424', 'Assistance médicale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4242', '424', 'Allocations familiales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4245', '424', 'Organisme sociaux rattachés à l\'entreprise', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4248', '424', 'Autres oeuvres sociales internes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '425', '42', 'Representants du personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4251', '425', 'Délégués du personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4252', '425', 'Syndicats et comités d\'entreprises, d\'établissement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4258', '425', 'Autres représentatants du personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '426', '42', 'Personnel, participation aux benefices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '427', '42', 'Personnel-depots', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '428', '42', 'Personnel, charges a payer et produits a recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4281', '428', 'Dettes provisionnées pour congés à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4286', '428', 'Autres charges à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4287', '428', 'Produits à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '43', '4', 'Organismes sociaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '431', '43', 'Securite sociale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4311', '431', 'Prestations familiales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4312', '431', 'Accidents de travail', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4313', '431', 'Caisse de retraite obligatoire', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4314', '431', 'Caisse de retraite facultative', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4318', '431', 'Autres cotisations sociales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '432', '43', 'Caisse de retraite complementaire', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '433', '43', 'Autres organismes sociaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4331', '433', 'Mutuelle', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '438', '43', 'Organismes sociaux, charges a payer et produits a recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4381', '438', 'Charges sociales sur gratifications à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4382', '438', 'Charges sociales sur congés à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4386', '438', 'Autres charges à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4387', '438', 'Produits à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '44', '4', 'Etat et collectivites publiques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '441', '44', 'Etat,impot sur les benefices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '442', '44', 'Etat, autres impots et taxes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4421', '4421', 'Impôts et taxes d\'etat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4422', '4421', 'Impôts et taxes sur les collectivités publiques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4423', '4421', 'Impôts et taxes recouvrables sur des obligataires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4424', '4421', 'Impôts et taxes recouvrables sur des associés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4426', '4421', 'Droits de douane', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4428', '4421', 'Autres impôts et taxes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '443', '44', 'Etat, t.v.a. facturee', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4431', '443', 'T.v.a. facturée sur ventes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4432', '443', 'T.v.a. facturée sur prestations de service', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4433', '443', 'T.v.a. facturée sur travaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4434', '443', 'T.v.a. facturée sur production livrée à soi-même', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4435', '443', 'T.v.a. sur factures à établir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '444', '44', 'Etat, t.v.a. due ou credit de t.v.a.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4441', '444', 'Etat, t.v.a. due', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4449', '444', 'Etat, crédit de t.v.a. à reporter', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '445', '44', 'Etat, t.v.a. recuperable', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4451', '445', 'T.v.a. récupérable sur immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4452', '445', 'T.v.a. récupérable sur achats', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4453', '445', 'T.v.a. récupérable sur transports', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4454', '445', 'T.v.a. récupérable sur services extérieurs et autres charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4455', '445', 'T.v.a. récupérable sur factures non parvenues', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4456', '445', 'T.v.a. transférée par d\'autres entreprises', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '446', '44', 'Etat, autres taxes sur le chiffre d\'affaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '447', '44', 'Etat, impots retenus a la source', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4471', '447', 'Impôt général sur le revenu', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4472', '447', 'Impôts sur salaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4473', '447', 'Contribution nationale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4474', '447', 'Contribution nationale de solidarité', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4478', '447', 'Autres impôts et contributions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '448', '44', 'Etat, charges a payer et produits a recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4486', '448', 'Charges à payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4487', '448', 'Produits à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '449', '44', 'Etats, creances et dettes diverses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4491', '449', 'Etat, obligations cautionnées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4492', '449', 'Etat, avances et acomptes versés sur impôts', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4493', '449', 'Etat, fonds de dotation à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4494', '449', 'Etat, subventions d\'équipement à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4495', '449', 'Etat, subventions d\'exploitation à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4496', '449', 'Etat, subventions d\'équilibre à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4499', '449', 'Etat, fond réglementé provisionné', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '45', '4', 'Organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '451', '45', 'Operations avec les organismes africains', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '452', '45', 'Operations avec les autres organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '458', '45', 'Organismes internationaux, fonds de dotation et subventions a recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4581', '458', 'Organismes internationaux, fonds de dotation à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4582', '458', 'Organismes internationaux, subventions à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '46', '4', 'Associes-groupe', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '461', '46', 'Associes, operations sur le capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4611', '461', 'Associés apport en nature', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4612', '461', 'Associés apport en numéraire', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4613', '461', 'Actionnaires, capital souscrit appelé non versé', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4614', '461', 'Associés, capital appelé non versé', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4615', '461', 'Associés, versements reçus sur augmentation de capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4616', '461', 'Associés, versements anticipés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4617', '461', 'Actionnaires défaillants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4618', '461', 'Associés, autres apports', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4619', '461', 'Associés, capital à rembourser', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '462', '46', 'Associes, comptes courants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4621', '462', 'Principal', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4626', '462', 'Intérêts courus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '463', '46', 'Associes, operations faites en commun', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '465', '46', 'Associes, dividendes a payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '466', '46', 'Groupe, comptes courants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '467', '46', 'Actionnaires, restant dû sur capital appele', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '47', '4', 'Debiteurs et crediteur divers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '471', '47', 'Comptes d\'attente', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4711', '471', 'Débiteurs divers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4712', '471', 'Créditeurs divers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4713', '471', 'Obligataires, comptes de souscription', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '472', '47', 'Versements restant a effectuer sur titres non liberes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4726', '472', 'Titres de participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4727', '472', 'Titres immobilisés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4728', '472', 'Titres de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '474', '47', 'Repartition periodique des charges et des produits', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4746', '474', 'Charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4747', '474', 'Produits', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '475', '47', 'Creances sur travaux non encore facturables', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '476', '47', 'Charges constatees d\'avance', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '477', '47', 'Produits constates d\'avance', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '478', '47', 'Ecarts de conversion actif', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4781', '478', 'Diminution des créances', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4782', '478', 'Augmentation des dettes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4788', '478', 'Différences compensées par couverture de change', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '479', '47', 'Ecarts de conversion passif', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4791', '479', 'Augmentation de créances', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4792', '479', 'Diminution des dettes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4798', '479', 'Différences compensées par couverture de change', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '48', '4', 'Creances et dettes hors activites ordinaires (hao)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '481', '48', 'Fournisseurs d\'investissements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4811', '481', 'Immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4812', '481', 'Immobilisations corporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4817', '481', 'Retenues de garantie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4818', '481', 'Factures non parvenues', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '482', '48', 'Fournisseurs d\'investissements, effets a payer', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '483', '48', 'Dettes sur acquisition de titres de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '484', '48', 'Autres dettes hors activites ordinaires (h.a.o.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '485', '48', 'Creances sur cessions d\'immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4851', '485', 'En compte', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4852', '485', 'Effet à recevoir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4855', '485', 'Créances sur cessions immobilisations effets escomptés et non échus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4857', '485', 'Retenues de garantie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4858', '485', 'Factures à établir', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '486', '48', 'Creances sur cessions de titre de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '488', '48', 'Autres creances hors activites ordinaires (h.a.o.)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '49', '4', 'Depreciations des comptes fournisseurs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '491', '49', 'Depreciations des comptes clients', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4911', '491', 'Créances litigieuses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4912', '491', 'Créances douteuses', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '492', '49', 'Depreciations des comptes personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '493', '49', 'Depreciations des comptes organismes sociaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '494', '49', 'Depreciations des comptes etats et collectivites publiques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '495', '49', 'Depreciations des comptes organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '496', '49', 'Depreciations des comptes associes et groupe', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4962', '496', 'Associés, comptes courants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'THIRDPARTY', 'XXXXXX', '4963', '496', 'Associés, opérations faites en commun', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'FINAN', 'XXXXXX', '5185', '518', 'Chèque de voyage', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7044', '704', 'Aux entreprises du groupe hors  région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '705', '7', 'Travaux factures', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7051', '705', 'Dans la région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7052', '705', 'Hors région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7053', '705', 'Aux entreprises du groupe dans la région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7054', '705', 'Aux entreprises du groupe hors région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '706', '7', 'Services vendus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7061', '706', 'Dans la région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7062', '706', 'Hors région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7063', '706', 'Aux entreprises du groupe dans la région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7064', '706', 'Aux entreprises du groupe hors région', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '707', '7', 'Produits accessoires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7071', '707', 'Port, emballages perdus et autres frais facturés', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7072', '707', 'Commissions et courtages', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7073', '707', 'Locations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7074', '707', 'Bonis sur reprises et cessions d\'emballages', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7075', '707', 'Mise à disposition de personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7076', '707', 'Redevances pour brevets, logiciels, marques et droits similaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7077', '707', 'Services exploités dans l\'intérêt du personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7078', '707', 'Autres produits accessoires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '71', '7', 'Suvventions d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '711', '71', 'Sur produits a l\'exportation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '712', '71', 'Sur produits a l\'importation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '713', '71', 'Sur produits de perequation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '718', '71', 'Autres subventions d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7181', '718', 'Versées par l\'etat et les collectivités publiques', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7182', '718', 'Versées par les organismes internationaux', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7183', '718', 'Versées par des tiers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '72', '7', 'Production immobilisée', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '721', '72', 'Immobilisations incorporelles', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '726', '72', 'Immobilisations financieres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '73', '7', 'Variations des stocks de biens et de services produits', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '734', '73', 'Variations des stocks de produitsn en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7341', '734', 'Produits en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7342', '734', 'Travaux en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '735', '73', 'Variations des en-cours de services', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7351', '735', 'Etudes en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7352', '735', 'Prestations de services en cours', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '736', '73', 'Variations des stocks de produits finis', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '737', '73', 'Variations des stocks de produits intermediaires et residuels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7371', '737', 'Produits intermédiaires', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7372', '737', 'Produits résiduels', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '75', '7', 'Autres produits', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '752', '75', 'Quote-part de resultat sur operations faites en commun', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7521', '752', 'Quote-part trsnsférée de pertes (comptabilité de gérant)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7525', '752', 'Bénéfices attribués par transfert (comptabilité des associés non gérants)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '753', '75', 'Quote-part de resultat sue execution partielle de contrats pluri-ecercices', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '754', '75', 'Produits des cessions courantes d\'immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '758', '75', 'Produits divers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7581', '758', 'Jetons de présence et autres rémunérations d\'administrateurs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7582', '758', 'Indemnités d\'assurances reçues', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '759', '75', 'Reprises de charges provisionnees d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7591', '759', 'Sur risques à court terme', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7593', '759', 'Sur stocks', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7594', '759', 'Sur créances', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7598', '759', 'Sur autres charges provisionnées', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '77', '7', 'Revenus financiers et produits assimiles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '771', '77', 'Interets de prets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '772', '77', 'Revenus de participations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '773', '77', 'Escomptes obtenus', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '774', '77', 'Revenus de titres de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '775', '77', 'Revenus des creances commerciales', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '776', '77', 'Gains de change', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '777', '77', 'Gains sur cessions de titres de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '778', '77', 'Gains sur risques financiers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7781', '778', 'Gains sur rentes viagères', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7782', '778', 'Gains sur opérations financières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7784', '778', 'Gains sur instruments de trésorerie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '779', '77', 'Reprises de charges provisionnees financieres', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7795', '779', 'Sur titres de placement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7798', '779', 'Autres charges provisionnées financières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '78', '7', 'Transfert de charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '781', '78', 'Transfert de charges d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '787', '78', 'Transfert de charges financieres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '79', '7', 'Reprises de provisions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '791', '79', 'Reprises de provisions d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7911', '791', 'Pour risques et charges d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7912', '791', 'Pour grosses réparation d\'exploitation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7913', '791', 'Pour dépreciation des immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7914', '791', 'Pour dépreciation des immobilisations corporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '797', '79', 'Reprises de provisions financieres', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7971', '797', 'Pour risques et charges financiers', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '7972', '797', 'Pour dépréciation des immobilisations financières', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'INCOME', 'XXXXXX', '798', '79', 'Reprises d\'amortissements', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'AUTRES', 'XXXXXX', '81', NULL, 'Valeurs comptables des cessions d\'immobilisations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'AUTRES', 'XXXXXX', '811', '81', 'Immobilisations incorporelles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('SYSCOHADA-ML', 'AUTRES', 'XXXXXX', '812', '81', 'Immobilisations corporelles', 1, __ENTITY__);
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