<?xml version="1.0" encoding="UTF-8"?>
<openerp>
  <data>

    <!--
        Plan comptable général pour la France.
        Prend en compte les arrêtés du CRC publiés au Journal officiel
        jusqu'à décembre 2007

        Version du fichier : 12-04-2008
      -->

        <!--  Account Types -->
        <record id="account_type_dettes" model="account.account.type">
            <field name="name">Dettes long terme</field>
            <field name="code">dettes</field>
            <field name="close_method">balance</field>
        </record>

        <record id="account_type_immobilisations" model="account.account.type">
            <field name="name">Immobilisations</field>
            <field name="code">immobilization</field>
            <field name="report_type">asset</field>
            <field name="close_method">balance</field>
        </record>

        <record id="account_type_stock" model="account.account.type">
            <field name="name">Stocks</field>
            <field name="code">stocks</field>
            <field name="report_type">asset</field>
            <field name="close_method">balance</field>
        </record>

        <record id="account_type_cloture" model="account.account.type">
            <field name="name">Cloture</field>
            <field name="code">cloture</field>
            <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_receivable" >
              <field name="name">Receivable</field>
              <field name="code">receivable</field>
              <field name="report_type">asset</field>
              <field name="close_method">unreconciled</field>
        </record>

        <record model="account.account.type" id="account_type_payable" >
          <field name="name">Payable</field>
          <field name="code">payable</field>
          <field name="report_type">liability</field>
          <field name="close_method">unreconciled</field>
        </record>

        <record model="account.account.type" id="account_type_view">
          <field name="name">View</field>
          <field name="code">view</field>
          <field name="close_method">none</field>
        </record>

        <record model="account.account.type" id="account_type_income" >
          <field name="name">Income</field>
          <field name="code">income</field>
          <field name="report_type">income</field>
          <field name="close_method">none</field>
        </record>

        <record model="account.account.type" id="account_type_expense">
          <field name="name">Expense</field>
          <field name="code">expense</field>
          <field name="report_type">expense</field>
          <field name="close_method">none</field>
        </record>

        <record model="account.account.type" id="account_type_tax">
          <field name="name">Tax</field>
          <field name="code">tax</field>
          <field name="close_method">unreconciled</field>
        </record>

        <record model="account.account.type" id="account_type_cash">
          <field name="name">Cash</field>
          <field name="code">cash</field>
          <field name="report_type">asset</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_asset">
          <field name="name">Asset</field>
          <field name="code">asset</field>
          <field name="report_type">asset</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_equity">
          <field name="name">Equity</field>
          <field name="code">equity</field>
          <field name="report_type">asset</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_provision">
          <field name="name">Provisions</field>
          <field name="code">provision</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_commitment">
          <field name="name">Engagements</field>
          <field name="code">commitment</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_stocks">
          <field name="name">Actif circulant</field>
          <field name="code">current asset</field>
          <field name="report_type">asset</field>
          <field name="close_method">balance</field>
        </record>

        <record model="account.account.type" id="account_type_special">
          <field name="name">Comptes spéciaux</field>
          <field name="code">special</field>
          <field name="close_method">none</field>
        </record>


    <!-- Account Templates -->
    <record id="pcg_0" model="account.account.template">
      <field name="name">Plan Comptable Général</field>
      <field name="code">0</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
    </record>

    <record id="pcg_Classes_1_a_5" model="account.account.template">
      <field name="name">Comptes de bilan</field>
      <field name="code">Classes 1 à 5</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="parent_id" ref="pcg_0"/>
    </record>

    <record id="pcg_Classe_1" model="account.account.template">
      <field name="name">Comptes de capitaux</field>
      <field name="code">Classe 1</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>

      <field name="parent_id" ref="pcg_Classes_1_a_5"/>
    </record>

    <record id="pcg_10" model="account.account.template">
      <field name="name">Capital et réserves</field>
      <field name="code">10</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_101" model="account.account.template">
      <field name="name">Capital</field>
      <field name="code">101</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>
      <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1011" model="account.account.template">
      <field name="name">Capital souscrit - non appelé</field>
      <field name="code">1011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1012" model="account.account.template">
      <field name="name">Capital souscrit - appelé non versé</field>
      <field name="code">1012</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1013" model="account.account.template">
      <field name="name">Capital souscrit - appelé versé</field>
      <field name="code">1013</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_10131" model="account.account.template">
      <field name="name">Capital non amorti</field>
      <field name="code">10131</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1013"/>
    </record>

    <record id="pcg_10132" model="account.account.template">
      <field name="name">Capital amorti</field>
      <field name="code">10132</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1013"/>
    </record>

    <record id="pcg_1018" model="account.account.template">
      <field name="name">Capital souscrit soumis à des réglementations particulières</field>
      <field name="code">1018</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_104" model="account.account.template">
      <field name="name">Primes liées au capital social</field>
      <field name="code">104</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1041" model="account.account.template">
      <field name="name">Primes d'émission</field>
      <field name="code">1041</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1042" model="account.account.template">
      <field name="name">Primes de fusion</field>
      <field name="code">1042</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1043" model="account.account.template">
      <field name="name">Primes d'apport</field>
      <field name="code">1043</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1044" model="account.account.template">
      <field name="name">Primes de conversion d'obligations en actions</field>
      <field name="code">1044</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1045" model="account.account.template">
      <field name="name">Bons de souscription d'actions</field>
      <field name="code">1045</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_105" model="account.account.template">
      <field name="name">Écarts de réévaluation</field>
      <field name="code">105</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1051" model="account.account.template">
      <field name="name">Réserve spéciale de réévaluation</field>
      <field name="code">1051</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_1052" model="account.account.template">
      <field name="name">Écart de réévaluation libre</field>
      <field name="code">1052</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_1053" model="account.account.template">
      <field name="name">Réserve de réévaluation</field>
      <field name="code">1053</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_1055" model="account.account.template">
      <field name="name">Écarts de réévaluation (autres opérations légales)</field>
      <field name="code">1055</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_1057" model="account.account.template">
      <field name="name">Autres écarts de réévaluation en France</field>
      <field name="code">1057</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_1058" model="account.account.template">
      <field name="name">Autres écarts de réévaluation à l'étranger</field>
      <field name="code">1058</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_105"/>
    </record>

    <record id="pcg_106" model="account.account.template">
      <field name="name">Réserves</field>
      <field name="code">106</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1061" model="account.account.template">
      <field name="name">Réserve légale</field>
      <field name="code">1061</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_10611" model="account.account.template">
      <field name="name">Réserve légale proprement dite</field>
      <field name="code">10611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1061"/>
    </record>

    <record id="pcg_10612" model="account.account.template">
      <field name="name">Plus-values nettes à long terme</field>
      <field name="code">10612</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1061"/>
    </record>

    <record id="pcg_1062" model="account.account.template">
      <field name="name">Réserves indisponibles</field>
      <field name="code">1062</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1063" model="account.account.template">
      <field name="name">Réserves statutaires ou contractuelles</field>
      <field name="code">1063</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1064" model="account.account.template">
      <field name="name">Réserves réglementées</field>
      <field name="code">1064</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_10641" model="account.account.template">
      <field name="name">Plus-values nettes à long terme</field>
      <field name="code">10641</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1064"/>
    </record>

    <record id="pcg_10643" model="account.account.template">
      <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
      <field name="code">10643</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1064"/>
    </record>

    <record id="pcg_10648" model="account.account.template">
      <field name="name">Autres réserves réglementées</field>
      <field name="code">10648</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1064"/>
    </record>

    <record id="pcg_1068" model="account.account.template">
      <field name="name">Autres réserves</field>
      <field name="code">1068</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_10681" model="account.account.template">
      <field name="name">Réserve de propre assureur</field>
      <field name="code">10681</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1068"/>
    </record>

    <record id="pcg_10688" model="account.account.template">
      <field name="name">Réserves diverses</field>
      <field name="code">10688</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1068"/>
    </record>

    <record id="pcg_107" model="account.account.template">
      <field name="name">Écarts d'équivalence</field>
      <field name="code">107</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_108" model="account.account.template">
      <field name="name">Compte de l'exploitant</field>
      <field name="code">108</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>
      <field name="note">Capital pour une Entreprise Individuelle</field>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_109" model="account.account.template">
      <field name="name">Actionnaires: capital souscrit - non appelé</field>
      <field name="code">109</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset"/>

      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_11" model="account.account.template">
      <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
      <field name="code">11</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_110" model="account.account.template">
      <field name="name">Report à nouveau (solde créditeur)</field>
      <field name="code">110</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_11"/>
    </record>

    <record id="pcg_119" model="account.account.template">
      <field name="name">Report à nouveau (solde débiteur)</field>
      <field name="code">119</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_11"/>
    </record>

    <record id="pcg_12" model="account.account.template">
      <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
      <field name="code">12</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_120" model="account.account.template">
      <field name="name">Résultat de l'exercice (bénéfice)</field>
      <field name="code">120</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_12"/>
    </record>

    <record id="pcg_129" model="account.account.template">
      <field name="name">Résultat de l'exercice (perte)</field>
      <field name="code">129</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_12"/>
    </record>

    <record id="pcg_13" model="account.account.template">
      <field name="name">Subventions d'investissement</field>
      <field name="code">13</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_131" model="account.account.template">
      <field name="name">Subventions d'équipement</field>
      <field name="code">131</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_13"/>
    </record>

    <record id="pcg_1311" model="account.account.template">
      <field name="name">État</field>
      <field name="code">1311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1312" model="account.account.template">
      <field name="name">Régions</field>
      <field name="code">1312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1313" model="account.account.template">
      <field name="name">Départements</field>
      <field name="code">1313</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1314" model="account.account.template">
      <field name="name">Communes</field>
      <field name="code">1314</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1315" model="account.account.template">
      <field name="name">Collectivités publiques</field>
      <field name="code">1315</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1316" model="account.account.template">
      <field name="name">Entreprises publiques</field>
      <field name="code">1316</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1317" model="account.account.template">
      <field name="name">Entreprises et organismes privés</field>
      <field name="code">1317</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_1318" model="account.account.template">
      <field name="name">Autres</field>
      <field name="code">1318</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_131"/>
    </record>

    <record id="pcg_138" model="account.account.template">
      <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
      <field name="code">138</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_13"/>
    </record>

    <record id="pcg_139" model="account.account.template">
      <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
      <field name="code">139</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_13"/>
    </record>

    <record id="pcg_1391" model="account.account.template">
      <field name="name">Subventions d'équipement</field>
      <field name="code">1391</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_139"/>
    </record>

    <record id="pcg_13911" model="account.account.template">
      <field name="name">Etat</field>
      <field name="code">13911</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13912" model="account.account.template">
      <field name="name">Régions</field>
      <field name="code">13912</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13913" model="account.account.template">
      <field name="name">Départements</field>
      <field name="code">13913</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13914" model="account.account.template">
      <field name="name">Communes</field>
      <field name="code">13914</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13915" model="account.account.template">
      <field name="name">Collectivités publiques</field>
      <field name="code">13915</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13916" model="account.account.template">
      <field name="name">Entreprises publiques</field>
      <field name="code">13916</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13917" model="account.account.template">
      <field name="name">Entreprises et organismes privés </field>
      <field name="code">13917</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_13918" model="account.account.template">
      <field name="name">Autres</field>
      <field name="code">13918</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_1391"/>
    </record>

    <record id="pcg_1398" model="account.account.template">
      <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
      <field name="code">1398</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_139"/>
    </record>

    <record id="pcg_14" model="account.account.template">
      <field name="name">Provisions réglementées</field>
      <field name="code">14</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_142" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux immobilisations</field>
      <field name="code">142</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_1423" model="account.account.template">
      <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
      <field name="code">1423</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_142"/>
    </record>

    <record id="pcg_1424" model="account.account.template">
      <field name="name">Provisions pour investissement (participation des salariés)</field>
      <field name="code">1424</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_142"/>
    </record>

    <record id="pcg_143" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux stocks</field>
      <field name="code">143</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_1431" model="account.account.template">
      <field name="name">Hausse des prix</field>
      <field name="code">1431</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_143"/>
    </record>

    <record id="pcg_1432" model="account.account.template">
      <field name="name">Fluctuation des cours</field>
      <field name="code">1432</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_143"/>
    </record>

    <record id="pcg_144" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
      <field name="code">144</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_145" model="account.account.template">
      <field name="name">Amortissements dérogatoires</field>
      <field name="code">145</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_146" model="account.account.template">
      <field name="name">Provision spéciale de réévaluation</field>
      <field name="code">146</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_147" model="account.account.template">
      <field name="name">Plus-values réinvesties</field>
      <field name="code">147</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_148" model="account.account.template">
      <field name="name">Autres provisions réglementées</field>
      <field name="code">148</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_equity"/>

      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_15" model="account.account.template">
      <field name="name">Provisions</field>
      <field name="code">15</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_151" model="account.account.template">
      <field name="name">Provisions pour risques</field>
      <field name="code">151</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_1511" model="account.account.template">
      <field name="name">Provisions pour litiges</field>
      <field name="code">1511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1512" model="account.account.template">
      <field name="name">Provisions pour garanties données aux clients</field>
      <field name="code">1512</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1513" model="account.account.template">
      <field name="name">Provisions pour pertes sur marchés à terme</field>
      <field name="code">1513</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1514" model="account.account.template">
      <field name="name">Provisions pour amendes et pénalités</field>
      <field name="code">1514</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1515" model="account.account.template">
      <field name="name">Provisions pour pertes de change</field>
      <field name="code">1515</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1516" model="account.account.template">
      <field name="name">Provisions pour pertes sur contrats</field>
      <field name="code">1516</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1518" model="account.account.template">
      <field name="name">Autres provisions pour risques</field>
      <field name="code">1518</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_153" model="account.account.template">
      <field name="name">Provisions pour pensions et obligations similaires</field>
      <field name="code">153</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_154" model="account.account.template">
      <field name="name">Provisions pour restructurations</field>
      <field name="code">154</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_155" model="account.account.template">
      <field name="name">Provisions pour impôts</field>
      <field name="code">155</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_156" model="account.account.template">
      <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
      <field name="code">156</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_157" model="account.account.template">
      <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
      <field name="code">157</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_1572" model="account.account.template">
      <field name="name">Provisions pour gros entretien ou grandes révisions </field>
      <field name="code">1572</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_157"/>
    </record>

    <record id="pcg_158" model="account.account.template">
      <field name="name">Autres provisions pour charges</field>
      <field name="code">158</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_1581" model="account.account.template">
      <field name="name">Provisions pour remises en état</field>
      <field name="code">1581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_provision"/>

      <field name="parent_id" ref="pcg_158"/>
    </record>

    <record id="pcg_16" model="account.account.template">
      <field name="name">Emprunts et dettes assimilées</field>
      <field name="code">16</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_161" model="account.account.template">
      <field name="name">Emprunts obligataires convertibles</field>
      <field name="code">161</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_163" model="account.account.template">
      <field name="name">Autres emprunts obligataires </field>
      <field name="code">163</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_164" model="account.account.template">
      <field name="name">Emprunts auprès des établissements de crédit</field>
      <field name="code">164</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_165" model="account.account.template">
      <field name="name">Dépôts et cautionnements reçus</field>
      <field name="code">165</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1651" model="account.account.template">
      <field name="name">Dépôts</field>
      <field name="code">1651</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_165"/>
    </record>

    <record id="pcg_1655" model="account.account.template">
      <field name="name">Cautionnements</field>
      <field name="code">1655</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_165"/>
    </record>

    <record id="pcg_166" model="account.account.template">
      <field name="name">Participation des salariés aux résultats</field>
      <field name="code">166</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1661" model="account.account.template">
      <field name="name">Comptes bloqués</field>
      <field name="code">1661</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_1662" model="account.account.template">
      <field name="name">Fonds de participation</field>
      <field name="code">1662</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_167" model="account.account.template">
      <field name="name">Emprunts et dettes assortis de conditions particulières</field>
      <field name="code">167</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1671" model="account.account.template">
      <field name="name">Emissions de titres participatifs</field>
      <field name="code">1671</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_167"/>
    </record>

    <record id="pcg_1674" model="account.account.template">
      <field name="name">Avances conditionnées de l'État</field>
      <field name="code">1674</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_167"/>
    </record>

    <record id="pcg_1675" model="account.account.template">
      <field name="name">Emprunts participatifs</field>
      <field name="code">1675</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_167"/>
    </record>

    <record id="pcg_168" model="account.account.template">
      <field name="name">Autres emprunts et dettes assimilées</field>
      <field name="code">168</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1681" model="account.account.template">
      <field name="name">Autres emprunts</field>
      <field name="code">1681</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1685" model="account.account.template">
      <field name="name">Rentes viagères capitalisées</field>
      <field name="code">1685</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1687" model="account.account.template">
      <field name="name">Autres dettes</field>
      <field name="code">1687</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1688" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">1688</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_16881" model="account.account.template">
      <field name="name">Sur emprunts obligataires convertibles </field>
      <field name="code">16881</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16883" model="account.account.template">
      <field name="name">Sur autres emprunts obligataires</field>
      <field name="code">16883</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16884" model="account.account.template">
      <field name="name">Sur emprunts auprès des établissements de crédit</field>
      <field name="code">16884</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16885" model="account.account.template">
      <field name="name">Sur dépôts et cautionnements reçus</field>
      <field name="code">16885</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16886" model="account.account.template">
      <field name="name">Sur participation des salariés aux résultats</field>
      <field name="code">16886</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16887" model="account.account.template">
      <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
      <field name="code">16887</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_16888" model="account.account.template">
      <field name="name">Sur autres emprunts et dettes assimilées</field>
      <field name="code">16888</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_1688"/>
    </record>

    <record id="pcg_169" model="account.account.template">
      <field name="name">Primes de remboursement des obligations</field>
      <field name="code">169</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_17" model="account.account.template">
      <field name="name">Dettes rattachées à des participations</field>
      <field name="code">17</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_171" model="account.account.template">
      <field name="name">Dettes rattachées à des participations (groupe)</field>
      <field name="code">171</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_17"/>
    </record>

    <record id="pcg_174" model="account.account.template">
      <field name="name">Dettes rattachées à des participations (hors groupe)</field>
      <field name="code">174</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_17"/>
    </record>

    <record id="pcg_178" model="account.account.template">
      <field name="name">Dettes rattachées à des sociétés en participation</field>
      <field name="code">178</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_17"/>
    </record>

    <record id="pcg_1781" model="account.account.template">
      <field name="name">Principal</field>
      <field name="code">1781</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_178"/>
    </record>

    <record id="pcg_1788" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">1788</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_178"/>
    </record>

    <record id="pcg_18" model="account.account.template">
      <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
      <field name="code">18</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_1"/>
    </record>

    <record id="pcg_181" model="account.account.template">
      <field name="name">Comptes de liaison des établissements</field>
      <field name="code">181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_18"/>
    </record>

    <record id="pcg_186" model="account.account.template">
      <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
      <field name="code">186</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_18"/>
    </record>

    <record id="pcg_187" model="account.account.template">
      <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
      <field name="code">187</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_18"/>
    </record>

    <record id="pcg_188" model="account.account.template">
      <field name="name">Comptes de liaison des sociétés en participation</field>
      <field name="code">188</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_18"/>
    </record>

    <record id="pcg_Classe_2" model="account.account.template">
      <field name="name">Comptes d'immobilisations</field>
      <field name="code">Classe 2</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>

      <field name="parent_id" ref="pcg_Classes_1_a_5"/>
    </record>

    <record id="pcg_20" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">20</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_201" model="account.account.template">
      <field name="name">Frais d'établissement</field>
      <field name="code">201</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_2011" model="account.account.template">
      <field name="name">Frais de constitution</field>
      <field name="code">2011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_201"/>
    </record>

    <record id="pcg_2012" model="account.account.template">
      <field name="name">Frais de premier établissement</field>
      <field name="code">2012</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_201"/>
    </record>

    <record id="pcg_20121" model="account.account.template">
      <field name="name">Frais de prospection</field>
      <field name="code">20121</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2012"/>
    </record>

    <record id="pcg_20122" model="account.account.template">
      <field name="name">Frais de publicité</field>
      <field name="code">20122</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2012"/>
    </record>

    <record id="pcg_2013" model="account.account.template">
      <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
      <field name="code">2013</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_201"/>
    </record>

    <record id="pcg_203" model="account.account.template">
      <field name="name">Frais de recherche et de développement</field>
      <field name="code">203</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_205" model="account.account.template">
      <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
      <field name="code">205</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_206" model="account.account.template">
      <field name="name">Droit au bail</field>
      <field name="code">206</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_207" model="account.account.template">
      <field name="name">Fonds commercial</field>
      <field name="code">207</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_208" model="account.account.template">
      <field name="name">Autres immobilisations incorporelles</field>
      <field name="code">208</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_21" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">21</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_211" model="account.account.template">
      <field name="name">Terrains</field>
      <field name="code">211</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2111" model="account.account.template">
      <field name="name">Terrains nus</field>
      <field name="code">2111</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_2112" model="account.account.template">
      <field name="name">Terrains aménagés</field>
      <field name="code">2112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_2113" model="account.account.template">
      <field name="name">Sous-sols et sur-sols</field>
      <field name="code">2113</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_2114" model="account.account.template">
      <field name="name">Terrains de gisement</field>
      <field name="code">2114</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_21141" model="account.account.template">
      <field name="name">Carrières</field>
      <field name="code">21141</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2114"/>
    </record>

    <record id="pcg_2115" model="account.account.template">
      <field name="name">Terrains bâtis</field>
      <field name="code">2115</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_21151" model="account.account.template">
      <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
      <field name="code">21151</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2115"/>
    </record>

    <record id="pcg_21155" model="account.account.template">
      <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
      <field name="code">21155</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2115"/>
    </record>

    <record id="pcg_21158" model="account.account.template">
      <field name="name">Autres ensembles immobiliers</field>
      <field name="code">21158</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2115"/>
    </record>

    <record id="pcg_211581" model="account.account.template">
      <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
      <field name="code">211581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21158"/>
    </record>

    <record id="pcg_211588" model="account.account.template">
      <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
      <field name="code">211588</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21158"/>
    </record>

    <record id="pcg_2116" model="account.account.template">
      <field name="name">Compte d'ordre sur immobilisations</field>
      <field name="code">2116</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_212" model="account.account.template">
      <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
      <field name="code">212</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_213" model="account.account.template">
      <field name="name">Constructions</field>
      <field name="code">213</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2131" model="account.account.template">
      <field name="name">Bâtiments</field>
      <field name="code">2131</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_21311" model="account.account.template">
      <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
      <field name="code">21311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2131"/>
    </record>

    <record id="pcg_21315" model="account.account.template">
      <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
      <field name="code">21315</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2131"/>
    </record>

    <record id="pcg_21318" model="account.account.template">
      <field name="name">Autres ensembles immobiliers</field>
      <field name="code">21318</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2131"/>
    </record>

    <record id="pcg_213181" model="account.account.template">
      <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
      <field name="code">213181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21318"/>
    </record>

    <record id="pcg_213188" model="account.account.template">
      <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
      <field name="code">213188</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21318"/>
    </record>

    <record id="pcg_2135" model="account.account.template">
      <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
      <field name="code">2135</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2138" model="account.account.template">
      <field name="name">Ouvrages d'infrastructure</field>
      <field name="code">2138</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_21381" model="account.account.template">
      <field name="name">Voies de terre</field>
      <field name="code">21381</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2138"/>
    </record>

    <record id="pcg_21382" model="account.account.template">
      <field name="name">Voies de fer</field>
      <field name="code">21382</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2138"/>
    </record>

    <record id="pcg_21383" model="account.account.template">
      <field name="name">Voies d'eau</field>
      <field name="code">21383</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2138"/>
    </record>

    <record id="pcg_21384" model="account.account.template">
      <field name="name">Barrages</field>
      <field name="code">21384</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2138"/>
    </record>

    <record id="pcg_21385" model="account.account.template">
      <field name="name">Pistes d'aérodromes</field>
      <field name="code">21385</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2138"/>
    </record>

    <record id="pcg_214" model="account.account.template">
      <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
      <field name="code">214</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_215" model="account.account.template">
      <field name="name">Installations techniques matériels et outillages industriels</field>
      <field name="code">215</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2151" model="account.account.template">
      <field name="name">Installations complexes spécialisées</field>
      <field name="code">2151</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_215"/>
    </record>

    <record id="pcg_21511" model="account.account.template">
      <field name="name">Sur sol propre</field>
      <field name="code">21511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2151"/>
    </record>

    <record id="pcg_21514" model="account.account.template">
      <field name="name">Sur sol d'autrui</field>
      <field name="code">21514</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2151"/>
    </record>

    <record id="pcg_2153" model="account.account.template">
      <field name="name">Installations à caractère spécifique</field>
      <field name="code">2153</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_215"/>
    </record>

    <record id="pcg_21531" model="account.account.template">
      <field name="name">Sur sol propre</field>
      <field name="code">21531</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2153"/>
    </record>

    <record id="pcg_21534" model="account.account.template">
      <field name="name">Sur sol d'autrui</field>
      <field name="code">21534</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2153"/>
    </record>

    <record id="pcg_2154" model="account.account.template">
      <field name="name">Matériel industriel</field>
      <field name="code">2154</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_215"/>
    </record>

    <record id="pcg_2155" model="account.account.template">
      <field name="name">Outillage industriel</field>
      <field name="code">2155</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_215"/>
    </record>

    <record id="pcg_2157" model="account.account.template">
      <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
      <field name="code">2157</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_215"/>
    </record>

    <record id="pcg_218" model="account.account.template">
      <field name="name">Autres immobilisations corporelles</field>
      <field name="code">218</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2181" model="account.account.template">
      <field name="name">Installations générales agencements aménagements divers</field>
      <field name="code">2181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_2182" model="account.account.template">
      <field name="name">Matériel de transport</field>
      <field name="code">2182</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_2183" model="account.account.template">
      <field name="name">Matériel de bureau et matériel informatique </field>
      <field name="code">2183</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_2184" model="account.account.template">
      <field name="name">Mobilier</field>
      <field name="code">2184</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_2185" model="account.account.template">
      <field name="name">Cheptel</field>
      <field name="code">2185</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_2186" model="account.account.template">
      <field name="name">Emballages récupérables</field>
      <field name="code">2186</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_218"/>
    </record>

    <record id="pcg_22" model="account.account.template">
      <field name="name">Immobilisations mises en concession</field>
      <field name="code">22</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_23" model="account.account.template">
      <field name="name">Immobilisations en cours</field>
      <field name="code">23</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_231" model="account.account.template">
      <field name="name">Immobilisations corporelles en cours</field>
      <field name="code">231</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_2312" model="account.account.template">
      <field name="name">Terrains</field>
      <field name="code">2312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>
      <field name="note">Pas d'amortissement sur les terrains</field>

      <field name="parent_id" ref="pcg_231"/>
    </record>

    <record id="pcg_2313" model="account.account.template">
      <field name="name">Constructions</field>
      <field name="code">2313</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_231"/>
    </record>

    <record id="pcg_2315" model="account.account.template">
      <field name="name">Installations techniques matériel et outillage industriels</field>
      <field name="code">2315</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_231"/>
    </record>

    <record id="pcg_2318" model="account.account.template">
      <field name="name">Autres immobilisations corporelles</field>
      <field name="code">2318</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_231"/>
    </record>

    <record id="pcg_232" model="account.account.template">
      <field name="name">Immobilisations incorporelles en cours </field>
      <field name="code">232</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_237" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
      <field name="code">237</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_238" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
      <field name="code">238</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_2382" model="account.account.template">
      <field name="name">Terrains</field>
      <field name="code">2382</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_238"/>
    </record>

    <record id="pcg_2383" model="account.account.template">
      <field name="name">Constructions</field>
      <field name="code">2383</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_238"/>
    </record>

    <record id="pcg_2385" model="account.account.template">
      <field name="name">Installations techniques matériel et outillage industriels</field>
      <field name="code">2385</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_238"/>
    </record>

    <record id="pcg_2388" model="account.account.template">
      <field name="name">Autres immobilisations corporelles</field>
      <field name="code">2388</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_238"/>
    </record>

    <record id="pcg_25" model="account.account.template">
      <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
      <field name="code">25</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_26" model="account.account.template">
      <field name="name">Participations et créances rattachées à des participations</field>
      <field name="code">26</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_261" model="account.account.template">
      <field name="name">Titres de participation</field>
      <field name="code">261</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>
      <field name="note">Pas d'amortissement sur les titres de participation</field>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2611" model="account.account.template">
      <field name="name">Actions</field>
      <field name="code">2611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_261"/>
    </record>

    <record id="pcg_2618" model="account.account.template">
      <field name="name">Autres titres</field>
      <field name="code">2618</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_261"/>
    </record>

    <record id="pcg_262" model="account.account.template">
      <field name="name">Titres évalués par équivalence</field>
      <field name="code">262</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>
      <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_266" model="account.account.template">
      <field name="name">Autres formes de participation</field>
      <field name="code">266</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>
      <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_267" model="account.account.template">
      <field name="name">Créances rattachées à des participations</field>
      <field name="code">267</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2671" model="account.account.template">
      <field name="name">Créances rattachées à des participations (groupe)</field>
      <field name="code">2671</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2674" model="account.account.template">
      <field name="name">Créances rattachées à des participations (hors groupe)</field>
      <field name="code">2674</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2675" model="account.account.template">
      <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
      <field name="code">2675</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2676" model="account.account.template">
      <field name="name">Avances consolidables</field>
      <field name="code">2676</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2677" model="account.account.template">
      <field name="name">Autres créances rattachées à des participations </field>
      <field name="code">2677</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2678" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">2678</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_268" model="account.account.template">
      <field name="name">Créances rattachées à des sociétés en participation</field>
      <field name="code">268</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2681" model="account.account.template">
      <field name="name">Principal</field>
      <field name="code">2681</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_268"/>
    </record>

    <record id="pcg_2688" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">2688</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_268"/>
    </record>

    <record id="pcg_269" model="account.account.template">
      <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
      <field name="code">269</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_27" model="account.account.template">
      <field name="name">Autres immobilisations financières</field>
      <field name="code">27</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Pas d'amortissement sur les immobilisations financières</field>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_271" model="account.account.template">
      <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
      <field name="code">271</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2711" model="account.account.template">
      <field name="name">Actions</field>
      <field name="code">2711</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_271"/>
    </record>

    <record id="pcg_2718" model="account.account.template">
      <field name="name">Autres titres</field>
      <field name="code">2718</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_271"/>
    </record>

    <record id="pcg_272" model="account.account.template">
      <field name="name">Titres immobilisés (droit de créance)</field>
      <field name="code">272</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2721" model="account.account.template">
      <field name="name">Obligations</field>
      <field name="code">2721</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_272"/>
    </record>

    <record id="pcg_2722" model="account.account.template">
      <field name="name">Bons</field>
      <field name="code">2722</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_272"/>
    </record>

    <record id="pcg_273" model="account.account.template">
      <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
      <field name="code">273</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_274" model="account.account.template">
      <field name="name">Prêts</field>
      <field name="code">274</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2741" model="account.account.template">
      <field name="name">Prêts participatifs</field>
      <field name="code">2741</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_274"/>
    </record>

    <record id="pcg_2742" model="account.account.template">
      <field name="name">Prêts aux associés</field>
      <field name="code">2742</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_274"/>
    </record>

    <record id="pcg_2743" model="account.account.template">
      <field name="name">Prêts au personnel</field>
      <field name="code">2743</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_274"/>
    </record>

    <record id="pcg_2748" model="account.account.template">
      <field name="name">Autres prêts</field>
      <field name="code">2748</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_274"/>
    </record>

    <record id="pcg_275" model="account.account.template">
      <field name="name">Dépôts et cautionnements versés</field>
      <field name="code">275</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>
      <field name="note">ex : badge autoroute..</field>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2751" model="account.account.template">
      <field name="name">Dépôts</field>
      <field name="code">2751</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_275"/>
    </record>

    <record id="pcg_2755" model="account.account.template">
      <field name="name">Cautionnements</field>
      <field name="code">2755</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_275"/>
    </record>

    <record id="pcg_276" model="account.account.template">
      <field name="name">Autres créances immobilisées</field>
      <field name="code">276</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2761" model="account.account.template">
      <field name="name">Créances diverses</field>
      <field name="code">2761</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_276"/>
    </record>

    <record id="pcg_2768" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">2768</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_276"/>
    </record>

    <record id="pcg_27682" model="account.account.template">
      <field name="name">Sur titres immobilisés (droits de créance)</field>
      <field name="code">27682</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2768"/>
    </record>

    <record id="pcg_27684" model="account.account.template">
      <field name="name">Sur prêts</field>
      <field name="code">27684</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2768"/>
    </record>

    <record id="pcg_27685" model="account.account.template">
      <field name="name">Sur dépôts et cautionnements</field>
      <field name="code">27685</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2768"/>
    </record>

    <record id="pcg_27688" model="account.account.template">
      <field name="name">Sur créances diverses</field>
      <field name="code">27688</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_2768"/>
    </record>

    <record id="pcg_277" model="account.account.template">
      <field name="name">Actions propres ou parts propres</field>
      <field name="code">277</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_2771" model="account.account.template">
      <field name="name">Actions propres ou parts propres</field>
      <field name="code">2771</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_277"/>
    </record>

    <record id="pcg_2772" model="account.account.template">
      <field name="name">Actions propres ou parts propres en voie d'annulation</field>
      <field name="code">2772</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_277"/>
    </record>

    <record id="pcg_279" model="account.account.template">
      <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
      <field name="code">279</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_27"/>
    </record>

    <record id="pcg_28" model="account.account.template">
      <field name="name">Amortissement des immobilisations</field>
      <field name="code">28</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_280" model="account.account.template">
      <field name="name">Amortissements des immobilisations incorporelles</field>
      <field name="code">280</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_2801" model="account.account.template">
      <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
      <field name="code">2801</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2803" model="account.account.template">
      <field name="name">Frais de recherche et de développement </field>
      <field name="code">2803</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2805" model="account.account.template">
      <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
      <field name="code">2805</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2807" model="account.account.template">
      <field name="name">Fonds commercial</field>
      <field name="code">2807</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2808" model="account.account.template">
      <field name="name">Autres immobilisations incorporelles</field>
      <field name="code">2808</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_281" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles</field>
      <field name="code">281</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_2811" model="account.account.template">
      <field name="name">Terrains de gisement</field>
      <field name="code">2811</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2812" model="account.account.template">
      <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
      <field name="code">2812</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2813" model="account.account.template">
      <field name="name">Constructions (même ventilation que celle du compte 213)</field>
      <field name="code">2813</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2814" model="account.account.template">
      <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
      <field name="code">2814</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2815" model="account.account.template">
      <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
      <field name="code">2815</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2818" model="account.account.template">
      <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
      <field name="code">2818</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_282" model="account.account.template">
      <field name="name">Amortissements des immobilisations mises en concession</field>
      <field name="code">282</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_29" model="account.account.template">
      <field name="name">Dépréciation des immobilisations</field>
      <field name="code">29</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_2"/>
    </record>

    <record id="pcg_290" model="account.account.template">
      <field name="name">Dépréciations des immobilisations incorporelles</field>
      <field name="code">290</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2905" model="account.account.template">
      <field name="name">Marques, procédés, droits et valeurs similaires</field>
      <field name="code">2905</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2906" model="account.account.template">
      <field name="name">Droit au bail</field>
      <field name="code">2906</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2907" model="account.account.template">
      <field name="name">Fonds commercial</field>
      <field name="code">2907</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2908" model="account.account.template">
      <field name="name">Autres immobilisations incorporelles</field>
      <field name="code">2908</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_291" model="account.account.template">
      <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
      <field name="code">291</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2911" model="account.account.template">
      <field name="name">Terrains (autres que terrains de gisement)</field>
      <field name="code">2911</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_292" model="account.account.template">
      <field name="name">Dépréciations des immobilisations mises en concession</field>
      <field name="code">292</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_293" model="account.account.template">
      <field name="name">Dépréciations des immobilisations en cours</field>
      <field name="code">293</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2931" model="account.account.template">
      <field name="name">Immobilisations corporelles en cours</field>
      <field name="code">2931</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_2932" model="account.account.template">
      <field name="name">Immobilisations incorporelles en cours</field>
      <field name="code">2932</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_296" model="account.account.template">
      <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
      <field name="code">296</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2961" model="account.account.template">
      <field name="name">Titres de participation</field>
      <field name="code">2961</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2966" model="account.account.template">
      <field name="name">Autres formes de participation</field>
      <field name="code">2966</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2967" model="account.account.template">
      <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
      <field name="code">2967</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2968" model="account.account.template">
      <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
      <field name="code">2968</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_297" model="account.account.template">
      <field name="name">Dépréciations des autres immobilisations financières</field>
      <field name="code">297</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2971" model="account.account.template">
      <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
      <field name="code">2971</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>

    <record id="pcg_2972" model="account.account.template">
      <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
      <field name="code">2972</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>

    <record id="pcg_2973" model="account.account.template">
      <field name="name">Titres immobilisés de l'activité de portefeuille</field>
      <field name="code">2973</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>
    <record id="pcg_2974" model="account.account.template">
      <field name="name">Prêts (même ventilation que celle du compte 274)</field>
      <field name="code">2974</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>

    <record id="pcg_2975" model="account.account.template">
      <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
      <field name="code">2975</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>

    <record id="pcg_2976" model="account.account.template">
      <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
      <field name="code">2976</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_immobilisations"/>

      <field name="parent_id" ref="pcg_297"/>
    </record>

    <record id="pcg_Classe_3" model="account.account.template">
      <field name="name">Comptes de stocks et d'en-cours</field>
      <field name="code">Classe 3</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classes_1_a_5"/>
    </record>

    <record id="pcg_31" model="account.account.template">
      <field name="name">Matières premières (et fourniture)</field>
      <field name="code">31</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_311" model="account.account.template">
      <field name="name">Matière (ou groupe) A</field>
      <field name="code">311</field>
      <field name="type">other</field>
          <field name="user_type" ref="account_type_stocks" />
      <field name="parent_id" ref="pcg_31"/>
    </record>

    <record id="pcg_312" model="account.account.template">
      <field name="name">Matière (ou groupe) B</field>
      <field name="code">312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_31"/>
    </record>

    <record id="pcg_317" model="account.account.template">
      <field name="name">Fournitures A, B, C, ..</field>
      <field name="code">317</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_31"/>
    </record>

    <record id="pcg_32" model="account.account.template">
      <field name="name">Autres approvisionnements</field>
      <field name="code">32</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_321" model="account.account.template">
      <field name="name">Matières consommables</field>
      <field name="code">321</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_3211" model="account.account.template">
      <field name="name">Matière (ou groupe) C</field>
      <field name="code">3211</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_321"/>
    </record>

    <record id="pcg_3212" model="account.account.template">
      <field name="name">Matière (ou groupe) D</field>
      <field name="code">3212</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_321"/>
    </record>

    <record id="pcg_322" model="account.account.template">
      <field name="name">Fournitures consommables</field>
      <field name="code">322</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_3221" model="account.account.template">
      <field name="name">Combustibles</field>
      <field name="code">3221</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_322"/>
    </record>

    <record id="pcg_3222" model="account.account.template">
      <field name="name">Produits d'entretien</field>
      <field name="code">3222</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_322"/>
    </record>

    <record id="pcg_3223" model="account.account.template">
      <field name="name">Fournitures d'atelier et d usine</field>
      <field name="code">3223</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_322"/>
    </record>

    <record id="pcg_3224" model="account.account.template">
      <field name="name">Fournitures de magasin</field>
      <field name="code">3224</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_322"/>
    </record>

    <record id="pcg_3225" model="account.account.template">
      <field name="name">Fournitures de bureau</field>
      <field name="code">3225</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_322"/>
    </record>

    <record id="pcg_326" model="account.account.template">
      <field name="name">Emballages</field>
      <field name="code">326</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_3261" model="account.account.template">
      <field name="name">Emballages perdus</field>
      <field name="code">3261</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_326"/>
    </record>

    <record id="pcg_3265" model="account.account.template">
      <field name="name">Emballages récupérables non identifiables</field>
      <field name="code">3265</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_326"/>
    </record>

    <record id="pcg_3267" model="account.account.template">
      <field name="name">Emballages à usage mixte</field>
      <field name="code">3267</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_326"/>
    </record>

    <record id="pcg_33" model="account.account.template">
      <field name="name">En-cours de production de biens</field>
      <field name="code">33</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_331" model="account.account.template">
      <field name="name">Produits en cours</field>
      <field name="code">331</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_33"/>
    </record>

    <record id="pcg_3311" model="account.account.template">
      <field name="name">Produit en cours P 1</field>
      <field name="code">3311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_331"/>
    </record>

    <record id="pcg_3312" model="account.account.template">
      <field name="name">Produit en cours P 2</field>
      <field name="code">3312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_331"/>
    </record>

    <record id="pcg_335" model="account.account.template">
      <field name="name">Travaux en cours</field>
      <field name="code">335</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_33"/>
    </record>

    <record id="pcg_3351" model="account.account.template">
      <field name="name">Travaux en cours T 1</field>
      <field name="code">3351</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_335"/>
    </record>

    <record id="pcg_3352" model="account.account.template">
      <field name="name">Travaux en cours T 2</field>
      <field name="code">3352</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_335"/>
    </record>

    <record id="pcg_34" model="account.account.template">
      <field name="name">En-cours de production de services</field>
      <field name="code">34</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_341" model="account.account.template">
      <field name="name">Études en cours</field>
      <field name="code">341</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_3411" model="account.account.template">
      <field name="name">Études en cours E 1</field>
      <field name="code">3411</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_341"/>
    </record>

    <record id="pcg_3412" model="account.account.template">
      <field name="name">Études en cours E 2</field>
      <field name="code">3412</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_341"/>
    </record>

    <record id="pcg_345" model="account.account.template">
      <field name="name">Prestations de services en cours</field>
      <field name="code">345</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_3451" model="account.account.template">
      <field name="name">Prestations de services S 1</field>
      <field name="code">3451</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_345"/>
    </record>

    <record id="pcg_3452" model="account.account.template">
      <field name="name">Prestations de services S 2</field>
      <field name="code">3452</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_345"/>
    </record>

    <record id="pcg_35" model="account.account.template">
      <field name="name">Stocks de produits</field>
      <field name="code">35</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_351" model="account.account.template">
      <field name="name">Produits intermédiaires</field>
      <field name="code">351</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_3511" model="account.account.template">
      <field name="name">Produits intermédiaires (ou groupe) A </field>
      <field name="code">3511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_351"/>
    </record>

    <record id="pcg_3512" model="account.account.template">
      <field name="name">Produits intermédiaires (ou groupe) B</field>
      <field name="code">3512</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_351"/>
    </record>

    <record id="pcg_355" model="account.account.template">
      <field name="name">Produits finis</field>
      <field name="code">355</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_3551" model="account.account.template">
      <field name="name">Produits finis (ou groupe) A</field>
      <field name="code">3551</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_355"/>
    </record>

    <record id="pcg_3552" model="account.account.template">
      <field name="name">Produits finis (ou groupe) B</field>
      <field name="code">3552</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_355"/>
    </record>

    <record id="pcg_358" model="account.account.template">
      <field name="name">Produits résiduels (ou matières de récupération)</field>
      <field name="code">358</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_3581" model="account.account.template">
      <field name="name">Déchets</field>
      <field name="code">3581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_358"/>
    </record>

    <record id="pcg_3585" model="account.account.template">
      <field name="name">Rebuts</field>
      <field name="code">3585</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_358"/>
    </record>

    <record id="pcg_3586" model="account.account.template">
      <field name="name">Matières de récupération</field>
      <field name="code">3586</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_358"/>
    </record>

    <record id="pcg_36" model="account.account.template">
      <field name="name">Stocks provenant d'immobilisations</field>
      <field name="code">36</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_37" model="account.account.template">
      <field name="name">Stocks de marchandises</field>
      <field name="code">37</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_371" model="account.account.template">
      <field name="name">Marchandises (ou groupe) A</field>
      <field name="code">371</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_37"/>
    </record>

    <record id="pcg_372" model="account.account.template">
      <field name="name">Marchandises (ou groupe) B</field>
      <field name="code">372</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_37"/>
    </record>

    <record id="pcg_38" model="account.account.template">
      <field name="name">Stocks en voie d'acheminement</field>
      <field name="code">38</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_39" model="account.account.template">
      <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
      <field name="code">39</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_3"/>
    </record>

    <record id="pcg_391" model="account.account.template">
      <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
      <field name="code">391</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3911" model="account.account.template">
      <field name="name">Matières (ou groupe) A</field>
      <field name="code">3911</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_391"/>
    </record>

    <record id="pcg_3912" model="account.account.template">
      <field name="name">Matières (ou groupe) B</field>
      <field name="code">3912</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_391"/>
    </record>

    <record id="pcg_3917" model="account.account.template">
      <field name="name">Fournitures A, B, C, ..</field>
      <field name="code">3917</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_391"/>
    </record>

    <record id="pcg_392" model="account.account.template">
      <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
      <field name="code">392</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3921" model="account.account.template">
      <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
      <field name="code">3921</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_3922" model="account.account.template">
      <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
      <field name="code">3922</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_3926" model="account.account.template">
      <field name="name">Emballages (même ventilation que celle du compte 326)</field>
      <field name="code">3926</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_393" model="account.account.template">
      <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
      <field name="code">393</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3931" model="account.account.template">
      <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
      <field name="code">3931</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_393"/>
    </record>

    <record id="pcg_3935" model="account.account.template">
      <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
      <field name="code">3935</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_393"/>
    </record>

    <record id="pcg_394" model="account.account.template">
      <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
      <field name="code">394</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3941" model="account.account.template">
      <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
      <field name="code">3941</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3945" model="account.account.template">
      <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
      <field name="code">3945</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_395" model="account.account.template">
      <field name="name">Provisions pour dépréciation des stocks de produits</field>
      <field name="code">395</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3951" model="account.account.template">
      <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
      <field name="code">3951</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3955" model="account.account.template">
      <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
      <field name="code">3955</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_397" model="account.account.template">
      <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
      <field name="code">397</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3971" model="account.account.template">
      <field name="name">Marchandises (ou groupe) A</field>
      <field name="code">3971</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_397"/>
    </record>

    <record id="pcg_3972" model="account.account.template">
      <field name="name">Marchandises (ou groupe) B</field>
      <field name="code">3972</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_397"/>
    </record>

    <record id="pcg_Classe_4" model="account.account.template">
      <field name="name">Comptes de tiers</field>
      <field name="code">Classe 4</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="parent_id" ref="pcg_Classes_1_a_5"/>
    </record>

    <record id="pcg_40" model="account.account.template">
      <field name="name">Fournisseurs et comptes rattachés</field>
      <field name="code">40</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="parent_id" ref="pcg_Classe_4"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_400" model="account.account.template">
      <field name="name">Fournisseurs et comptes rattachés </field>
      <field name="code">400</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_401" model="account.account.template">
      <field name="name">Fournisseurs</field>
      <field name="code">401</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>


    <record id="fr_pcg_pay" model="account.account.template">
      <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
      <field name="code">4011</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_401"/>
      <field name="reconcile" eval="True"/>
    </record>


    <record id="pcg_4017" model="account.account.template">
      <field name="name">Fournisseurs - Retenues de garantie</field>
      <field name="code">4017</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_401"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_403" model="account.account.template">
      <field name="name">Fournisseurs - Effets à payer</field>
      <field name="code">403</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_404" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations</field>
      <field name="code">404</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4041" model="account.account.template">
      <field name="name">Fournisseurs - Achats d'immobilisations</field>
      <field name="code">4041</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_404"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4047" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
      <field name="code">4047</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_404"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_405" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
      <field name="code">405</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_408" model="account.account.template">
      <field name="name">Fournisseurs - Factures non parvenues</field>
      <field name="code">408</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_payable"/>

      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4081" model="account.account.template">
      <field name="name">Fournisseurs</field>
      <field name="code">4081</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>

      <field name="parent_id" ref="pcg_408"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4084" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations </field>
      <field name="code">4084</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>
      <field name="parent_id" ref="pcg_408"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4088" model="account.account.template">
      <field name="name">Fournisseurs - Intérêts courus</field>
      <field name="code">4088</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable"/>

      <field name="parent_id" ref="pcg_408"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_409" model="account.account.template">
      <field name="name">Fournisseurs débiteurs</field>
      <field name="code">409</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_payable"/>

      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4091" model="account.account.template">
      <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
      <field name="code">4091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4096" model="account.account.template">
      <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
      <field name="code">4096</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4097" model="account.account.template">
      <field name="name">Fournisseurs - Autres avoirs</field>
      <field name="code">4097</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_40971" model="account.account.template">
      <field name="name">Fournisseurs d'exploitation</field>
      <field name="code">40971</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_4097"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_40974" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations</field>
      <field name="code">40974</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_4097"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4098" model="account.account.template">
      <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
      <field name="code">4098</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_stocks" />

      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_41" model="account.account.template">
      <field name="name">Clients et comptes rattachés</field>
      <field name="code">41</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_410" model="account.account.template">
      <field name="name">Clients et comptes rattachés </field>
      <field name="code">410</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_411" model="account.account.template">
      <field name="name">Clients</field>
      <field name="code">411</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>


    <record id="fr_pcg_recv" model="account.account.template">
      <field name="name">Clients - Ventes de biens ou de prestations de services</field>
      <field name="code">4111</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_411"/>
      <field name="reconcile" eval="True"/>
    </record>


    <record id="pcg_4117" model="account.account.template">
      <field name="name">Clients - Retenues de garantie</field>
      <field name="code">4117</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_411"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_413" model="account.account.template">
      <field name="name">Clients - Effets à recevoir</field>
      <field name="code">413</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_416" model="account.account.template">
      <field name="name">Clients douteux ou litigieux</field>
      <field name="code">416</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_418" model="account.account.template">
      <field name="name">Clients - Produits non encore facturés</field>
      <field name="code">418</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4181" model="account.account.template">
      <field name="name">Clients - Factures à établir </field>
      <field name="code">4181</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_418"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4188" model="account.account.template">
      <field name="name">Clients - Intérêts courus</field>
      <field name="code">4188</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_418"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_419" model="account.account.template">
      <field name="name">Clients créditeurs</field>
      <field name="code">419</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4191" model="account.account.template">
      <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
      <field name="code">4191</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_419"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4196" model="account.account.template">
      <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
      <field name="code">4196</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_419"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4197" model="account.account.template">
      <field name="name">Clients - Autres avoirs </field>
      <field name="code">4197</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_419"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4198" model="account.account.template">
      <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
      <field name="code">4198</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_419"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_42" model="account.account.template">
      <field name="name">Personnel et comptes rattachés</field>
      <field name="code">42</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_421" model="account.account.template">
      <field name="name">Personnel - Rémunérations dues</field>
      <field name="code">421</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_422" model="account.account.template">
      <field name="name">Comités d'entreprise d'établissement </field>
      <field name="code">422</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_424" model="account.account.template">
      <field name="name">Participation des salariés aux résultats</field>
      <field name="code">424</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4246" model="account.account.template">
      <field name="name">Réserve spéciale</field>
      <field name="code">4246</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_424"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4248" model="account.account.template">
      <field name="name">Comptes courants</field>
      <field name="code">4248</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_424"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_425" model="account.account.template">
      <field name="name">Personnel - Avances et acomptes</field>
      <field name="code">425</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_426" model="account.account.template">
      <field name="name">Personnel - Dépôts</field>
      <field name="code">426</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_427" model="account.account.template">
      <field name="name">Personnel - Oppositions</field>
      <field name="code">427</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_428" model="account.account.template">
      <field name="name">Personnel - Charges à payer et produits à recevoir</field>
      <field name="code">428</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4282" model="account.account.template">
      <field name="name">Dettes provisionnées pour congés à payer</field>
      <field name="code">4282</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4284" model="account.account.template">
      <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
      <field name="code">4284</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4286" model="account.account.template">
      <field name="name">Autres charges à payer</field>
      <field name="code">4286</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4287" model="account.account.template">
      <field name="name">Produits à recevoir</field>
      <field name="code">4287</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_43" model="account.account.template">
      <field name="name">Sécurité Sociale et autres organismes sociaux</field>
      <field name="code">43</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_431" model="account.account.template">
      <field name="name">Sécurité Sociale</field>
      <field name="code">431</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_437" model="account.account.template">
      <field name="name">Autres organismes sociaux</field>
      <field name="code">437</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_438" model="account.account.template">
      <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
      <field name="code">438</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4382" model="account.account.template">
      <field name="name">Charges sociales sur congés à payer </field>
      <field name="code">4382</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_438"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4386" model="account.account.template">
      <field name="name">Autres charges à payer</field>
      <field name="code">4386</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_438"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4387" model="account.account.template">
      <field name="name">Produits à recevoir</field>
      <field name="code">4387</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_438"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44" model="account.account.template">
      <field name="name">Etat et autres collectivités publiques</field>
      <field name="code">44</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_441" model="account.account.template">
      <field name="name">État - Subventions à recevoir</field>
      <field name="code">441</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4411" model="account.account.template">
      <field name="name">Subventions d'investissement</field>
      <field name="code">4411</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4417" model="account.account.template">
      <field name="name">Subventions d'exploitation</field>
      <field name="code">4417</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4418" model="account.account.template">
      <field name="name">Subventions d'équilibre</field>
      <field name="code">4418</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4419" model="account.account.template">
      <field name="name">Avances sur subventions</field>
      <field name="code">4419</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_442" model="account.account.template">
      <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
      <field name="code">442</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4424" model="account.account.template">
      <field name="name">Obligataires</field>
      <field name="code">4424</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4425" model="account.account.template">
      <field name="name">Associés</field>
      <field name="code">4425</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_443" model="account.account.template">
      <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
      <field name="code">443</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4431" model="account.account.template">
      <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
      <field name="code">4431</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_443"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4438" model="account.account.template">
      <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
      <field name="code">4438</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_443"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_444" model="account.account.template">
      <field name="name">État - Impôts sur les bénéfices</field>
      <field name="code">444</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445" model="account.account.template">
      <field name="name">État - Taxes sur le chiffre d'affaires</field>
      <field name="code">445</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4452" model="account.account.template">
      <field name="name">TVA due intracommunautaire</field>
      <field name="code">4452</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445201" model="account.account.template">
      <field name="name">TVA due intracommunautaire 19,6%</field>
      <field name="code">445201</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4452"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445202" model="account.account.template">
      <field name="name">TVA due intracommunautaire 5,5%</field>
      <field name="code">445202</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4452"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445203" model="account.account.template">
      <field name="name">TVA due intracommunautaire (autre taux)</field>
      <field name="code">445203</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4452"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4455" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
      <field name="code">4455</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44551" model="account.account.template">
      <field name="name">TVA à décaisser</field>
      <field name="code">44551</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44558" model="account.account.template">
      <field name="name">Taxes assimilées à la TVA</field>
      <field name="code">44558</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4456" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
      <field name="code">4456</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44562" model="account.account.template">
      <field name="name">TVA sur immobilisations</field>
      <field name="code">44562</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44563" model="account.account.template">
      <field name="name">TVA transférée par d'autres entreprises</field>
      <field name="code">44563</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44566" model="account.account.template">
      <field name="name">TVA sur autres biens et services</field>
      <field name="code">44566</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445662" model="account.account.template">
      <field name="name">TVA déductible intracommunautaire</field>
      <field name="code">445662</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44566"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44567" model="account.account.template">
      <field name="name">Crédit de TVA à reporter</field>
      <field name="code">44567</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>
      <field name="note">Si le remboursement n'a pas été demandé</field>

      <field name="parent_id" ref="pcg_4456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44568" model="account.account.template">
      <field name="name">Taxes assimilées à la TVA</field>
      <field name="code">44568</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4457" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
      <field name="code">4457</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44571" model="account.account.template">
      <field name="name">TVA collectée</field>
      <field name="code">44571</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4457"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445711" model="account.account.template">
      <field name="name">TVA collectée 19,6%</field>
      <field name="code">445711</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44571"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445712" model="account.account.template">
      <field name="name">TVA collectée 5,5%</field>
      <field name="code">445712</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44571"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445713" model="account.account.template">
      <field name="name">TVA collectée (autre taux)</field>
      <field name="code">445713</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44571"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44578" model="account.account.template">
      <field name="name">Taxes assimilées à la TVA</field>
      <field name="code">44578</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4457"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4458" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
      <field name="code">4458</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44581" model="account.account.template">
      <field name="name">Acomptes - Régime simplifié d'imposition</field>
      <field name="code">44581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44582" model="account.account.template">
      <field name="name">Acomptes - Régime du forfait</field>
      <field name="code">44582</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44583" model="account.account.template">
      <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
      <field name="code">44583</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44584" model="account.account.template">
      <field name="name">TVA récupérée d'avance</field>
      <field name="code">44584</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44586" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
      <field name="code">44586</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44587" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
      <field name="code">44587</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_4458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_446" model="account.account.template">
      <field name="name">Obligations cautionnées</field>
      <field name="code">446</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_447" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés</field>
      <field name="code">447</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_448" model="account.account.template">
      <field name="name">État - Charges à payer et produits à recevoir</field>
      <field name="code">448</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4482" model="account.account.template">
      <field name="name">Charges fiscales sur congés à payer </field>
      <field name="code">4482</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_448"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4486" model="account.account.template">
      <field name="name">Charges à payer</field>
      <field name="code">4486</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_448"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4487" model="account.account.template">
      <field name="name">Produits à recevoir</field>
      <field name="code">4487</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_448"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_449" model="account.account.template">
      <field name="name">Quotas d'émission à restituer à l'État</field>
      <field name="code">449</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_tax"/>

      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45" model="account.account.template">
      <field name="name">Groupe et associés</field>
      <field name="code">45</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_451" model="account.account.template">
      <field name="name">Groupe</field>
      <field name="code">451</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_455" model="account.account.template">
      <field name="name">Associés - Comptes courants</field>
      <field name="code">455</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>
      <field name="note">Pour frais avancés personnellement</field>

      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4551" model="account.account.template">
      <field name="name">Principal</field>
      <field name="code">4551</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4558" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">4558</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_456" model="account.account.template">
      <field name="name">Associés - Opérations sur le capital</field>
      <field name="code">456</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4561" model="account.account.template">
      <field name="name">Associés - Comptes d'apport en société</field>
      <field name="code">4561</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45611" model="account.account.template">
      <field name="name">Apports en nature</field>
      <field name="code">45611</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_4561"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45615" model="account.account.template">
      <field name="name">Apports en numéraire</field>
      <field name="code">45615</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_4561"/>
      <field name="reconcile" eval="True"/>
   </record>

    <record id="pcg_4562" model="account.account.template">
      <field name="name">Apporteurs - Capital appelé, non versé</field>
      <field name="code">4562</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45621" model="account.account.template">
      <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
      <field name="code">45621</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_4562"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45625" model="account.account.template">
      <field name="name">Associés - Capital appelé, non versé</field>
      <field name="code">45625</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_4562"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4563" model="account.account.template">
      <field name="name">Associés - Versements reçus sur augmentation de capital</field>
      <field name="code">4563</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4564" model="account.account.template">
      <field name="name">Associés - Versements anticipés</field>
      <field name="code">4564</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4566" model="account.account.template">
      <field name="name">Actionnaires défaillants</field>
      <field name="code">4566</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4567" model="account.account.template">
      <field name="name">Associés - Capital à rembourser</field>
      <field name="code">4567</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_456"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_457" model="account.account.template">
      <field name="name">Associés - Dividendes à payer</field>
      <field name="code">457</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_458" model="account.account.template">
      <field name="name">Associés - Opérations faites en commun et en GIE</field>
      <field name="code">458</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4581" model="account.account.template">
      <field name="name">Opérations courantes</field>
      <field name="code">4581</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4588" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">4588</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_46" model="account.account.template">
      <field name="name">Débiteurs divers et créditeurs divers</field>
      <field name="code">46</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_462" model="account.account.template">
      <field name="name">Créances sur cessions d'immobilisations</field>
      <field name="code">462</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_464" model="account.account.template">
      <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
      <field name="code">464</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_465" model="account.account.template">
      <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
      <field name="code">465</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_467" model="account.account.template">
      <field name="name">Autres comptes débiteurs ou créditeurs</field>
      <field name="code">467</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_46"/>
    </record>

    <record id="pcg_468" model="account.account.template">
      <field name="name">Divers - Charges à payer et produits à recevoir</field>
      <field name="code">468</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4686" model="account.account.template">
      <field name="name">Charges à payer</field>
      <field name="code">4686</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_468"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4687" model="account.account.template">
      <field name="name">Produits à recevoir</field>
      <field name="code">4687</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_468"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_47" model="account.account.template">
      <field name="name">Comptes transitoires ou d'attente</field>
      <field name="code">47</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_471" model="account.account.template">
      <field name="name">Comptes d'attente 1</field>
      <field name="code">471</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_472" model="account.account.template">
      <field name="name">Comptes d'attente 2</field>
      <field name="code">472</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_473" model="account.account.template">
      <field name="name">Comptes d'attente 3</field>
      <field name="code">473</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_474" model="account.account.template">
      <field name="name">Comptes d'attente 4</field>
      <field name="code">474</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_475" model="account.account.template">
      <field name="name">Comptes d'attente 5</field>
      <field name="code">475</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_476" model="account.account.template">
      <field name="name">Différences de conversion - ACTIF</field>
      <field name="code">476</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4761" model="account.account.template">
      <field name="name">Diminution des créances</field>
      <field name="code">4761</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_476"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4762" model="account.account.template">
      <field name="name">Augmentation des dettes</field>
      <field name="code">4762</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_476"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4768" model="account.account.template">
      <field name="name">Différences compensées par couverture de change</field>
      <field name="code">4768</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_476"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_477" model="account.account.template">
      <field name="name">Différences de conversion - PASSIF</field>
      <field name="code">477</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4771" model="account.account.template">
      <field name="name">Augmentation des créances</field>
      <field name="code">4771</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_477"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4772" model="account.account.template">
      <field name="name">Diminution des dettes</field>
      <field name="code">4772</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_477"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4778" model="account.account.template">
      <field name="name">Différences compensées par couverture de change</field>
      <field name="code">4778</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_477"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_478" model="account.account.template">
      <field name="name">Autres comptes transitoires</field>
      <field name="code">478</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_48" model="account.account.template">
      <field name="name">Comptes de régularisation</field>
      <field name="code">48</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_481" model="account.account.template">
      <field name="name">Charges à répartir sur plusieurs exercices </field>
      <field name="code">481</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4816" model="account.account.template">
      <field name="name">Frais d'émission des emprunts</field>
      <field name="code">4816</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_481"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_486" model="account.account.template">
      <field name="name">Charges constatées d'avance</field>
      <field name="code">486</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_487" model="account.account.template">
      <field name="name">Produits constatés d'avance</field>
      <field name="code">487</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_488" model="account.account.template">
      <field name="name">Comptes de répartition périodique des charges et des produits</field>
      <field name="code">488</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_48"/>
    </record>

    <record id="pcg_4886" model="account.account.template">
      <field name="name">Charges</field>
      <field name="code">4886</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_488"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4887" model="account.account.template">
      <field name="name">Produits</field>
      <field name="code">4887</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_488"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_489" model="account.account.template">
      <field name="name">Quotas d'émission alloués par l'État</field>
      <field name="code">489</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_49" model="account.account.template">
      <field name="name">Dépréciations des comptes de tiers</field>
      <field name="code">49</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_4"/>
    </record>

    <record id="pcg_491" model="account.account.template">
      <field name="name">Dépréciation des comptes de clients</field>
      <field name="code">491</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_495" model="account.account.template">
      <field name="name">Dépréciation des comptes du groupe et des associés</field>
      <field name="code">495</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4951" model="account.account.template">
      <field name="name">Comptes du groupe</field>
      <field name="code">4951</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_495"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4955" model="account.account.template">
      <field name="name">Comptes courants des associés</field>
      <field name="code">4955</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_495"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4958" model="account.account.template">
      <field name="name">Opérations faites en commun et en GIE</field>
      <field name="code">4958</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_dettes"/>

      <field name="parent_id" ref="pcg_495"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_496" model="account.account.template">
      <field name="name">Dépréciations des comptes de débiteurs divers</field>
      <field name="code">496</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4962" model="account.account.template">
      <field name="name">Créances sur cessions d'immobilisations</field>
      <field name="code">4962</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_496"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4965" model="account.account.template">
      <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
      <field name="code">4965</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_496"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4967" model="account.account.template">
      <field name="name">Autres comptes débiteurs</field>
      <field name="code">4967</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable"/>

      <field name="parent_id" ref="pcg_496"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_Classe_5" model="account.account.template">
      <field name="name">Comptes financiers</field>
      <field name="code">Classe 5</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classes_1_a_5"/>
    </record>

    <record id="pcg_50" model="account.account.template">
      <field name="name">Valeurs mobilières de placement</field>
      <field name="code">50</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_501" model="account.account.template">
      <field name="name">Parts dans entreprises liées</field>
      <field name="code">501</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_502" model="account.account.template">
      <field name="name">Actions propres</field>
      <field name="code">502</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_503" model="account.account.template">
      <field name="name">Actions</field>
      <field name="code">503</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5031" model="account.account.template">
      <field name="name">Titres cotés</field>
      <field name="code">5031</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_503"/>
    </record>

    <record id="pcg_5035" model="account.account.template">
      <field name="name">Titres non cotés</field>
      <field name="code">5035</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_503"/>
    </record>

    <record id="pcg_504" model="account.account.template">
      <field name="name">Autres titres conférant un droit de propriété</field>
      <field name="code">504</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_505" model="account.account.template">
      <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
      <field name="code">505</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_506" model="account.account.template">
      <field name="name">Obligations</field>
      <field name="code">506</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5061" model="account.account.template">
      <field name="name">Titres cotés</field>
      <field name="code">5061</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_506"/>
    </record>

    <record id="pcg_5065" model="account.account.template">
      <field name="name">Titres non cotés</field>
      <field name="code">5065</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_506"/>
    </record>

    <record id="pcg_507" model="account.account.template">
      <field name="name">Bons du Trésor et bons de caisse à court terme</field>
      <field name="code">507</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_508" model="account.account.template">
      <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
      <field name="code">508</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5081" model="account.account.template">
      <field name="name">Autres valeurs mobilières</field>
      <field name="code">5081</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_5082" model="account.account.template">
      <field name="name">Bons de souscription</field>
      <field name="code">5082</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_5088" model="account.account.template">
      <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
      <field name="code">5088</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_509" model="account.account.template">
      <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
      <field name="code">509</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_51" model="account.account.template">
      <field name="name">Banques établissements financiers et assimilés</field>
      <field name="code">51</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_511" model="account.account.template">
      <field name="name">Valeurs à l'encaissement</field>
      <field name="code">511</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5111" model="account.account.template">
      <field name="name">Coupons échus à l'encaissement</field>
      <field name="code">5111</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5112" model="account.account.template">
      <field name="name">Chèques à encaisser</field>
      <field name="code">5112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5113" model="account.account.template">
      <field name="name">Effets à l'encaissement</field>
      <field name="code">5113</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5114" model="account.account.template">
      <field name="name">Effets à l'escompte</field>
      <field name="code">5114</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="fr_pcg_cash" model="account.account.template">
      <field name="name">Banques</field>
      <field name="code">512</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>
      <field name="note">Créer 1 compte par compte bancaire</field>

      <field name="parent_id" ref="pcg_51"/>
    </record>


    <record id="pcg_5121" model="account.account.template">
      <field name="name">Comptes en monnaie nationale</field>
      <field name="code">5121</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="fr_pcg_cash"/>
    </record>


    <record id="pcg_5124" model="account.account.template">
      <field name="name">Comptes en devises</field>
      <field name="code">5124</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="fr_pcg_cash"/>
    </record>

    <record id="pcg_514" model="account.account.template">
      <field name="name">Chèques postaux</field>
      <field name="code">514</field>
      <field name="type">other</field>
          <field name="user_type" ref="account_type_cash"/>
      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_515" model="account.account.template">
      <field name="name">Caisses du Trésor et des établissements publics</field>
      <field name="code">515</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_516" model="account.account.template">
      <field name="name">Sociétés de bourse</field>
      <field name="code">516</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_517" model="account.account.template">
      <field name="name">Autres organismes financiers</field>
      <field name="code">517</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_518" model="account.account.template">
      <field name="name">Intérêts courus</field>
      <field name="code">518</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5181" model="account.account.template">
      <field name="name">Intérêts courus à payer</field>
      <field name="code">5181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_518"/>
    </record>

    <record id="pcg_5188" model="account.account.template">
      <field name="name">Intérêts courus à recevoir</field>
      <field name="code">5188</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_518"/>
    </record>

    <record id="pcg_519" model="account.account.template">
      <field name="name">Concours bancaires courants</field>
      <field name="code">519</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5191" model="account.account.template">
      <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
      <field name="code">5191</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5193" model="account.account.template">
      <field name="name">Mobilisation de créances nées à l'étranger</field>
      <field name="code">5193</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5198" model="account.account.template">
      <field name="name">Intérêts courus sur concours bancaires courants</field>
      <field name="code">5198</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_52" model="account.account.template">
      <field name="name">Instruments de trésorerie</field>
      <field name="code">52</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_53" model="account.account.template">
      <field name="name">Caisse</field>
      <field name="code">53</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_531" model="account.account.template">
      <field name="name">Caisse siège social</field>
      <field name="code">531</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_5311" model="account.account.template">
      <field name="name">Caisse en monnaie nationale</field>
      <field name="code">5311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_531"/>
    </record>

    <record id="pcg_5314" model="account.account.template">
      <field name="name">Caisse en devises</field>
      <field name="code">5314</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_531"/>
    </record>

    <record id="pcg_532" model="account.account.template">
      <field name="name">Caisse succursale (ou usine) A</field>
      <field name="code">532</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_533" model="account.account.template">
      <field name="name">Caisse succursale (ou usine) B</field>
      <field name="code">533</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_54" model="account.account.template">
      <field name="name">Régies d'avances et accréditifs</field>
      <field name="code">54</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_58" model="account.account.template">
      <field name="name">Virements internes</field>
      <field name="code">58</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_59" model="account.account.template">
      <field name="name">Provisions pour dépréciation des comptes financiers</field>
      <field name="code">59</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_5"/>
    </record>

    <record id="pcg_590" model="account.account.template">
      <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
      <field name="code">590</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_5903" model="account.account.template">
      <field name="name">Actions</field>
      <field name="code">5903</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_590"/>
    </record>

    <record id="pcg_5904" model="account.account.template">
      <field name="name">Autres titres conférant un droit de propriété </field>
      <field name="code">5904</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_590"/>
    </record>

    <record id="pcg_5906" model="account.account.template">
      <field name="name">Obligations</field>
      <field name="code">5906</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_590"/>
    </record>

    <record id="pcg_5908" model="account.account.template">
      <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
      <field name="code">5908</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_cash"/>

      <field name="parent_id" ref="pcg_590"/>
    </record>

    <record id="pcg_Classes_6_et_7" model="account.account.template">
      <field name="name">Comptes de gestion</field>
      <field name="code">Classes 6 et 7</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_0"/>
    </record>

    <record id="pcg_Classe_6" model="account.account.template">
      <field name="name">Comptes de charges</field>
      <field name="code">Classe 6</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classes_6_et_7"/>
    </record>

    <record id="pcg_60" model="account.account.template">
      <field name="name">Achats(sauf 603)</field>
      <field name="code">60</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_601" model="account.account.template">
      <field name="name">Achats stockés - Matières premières (et fournitures)</field>
      <field name="code">601</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Destinés à la production ou revente</field>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6011" model="account.account.template">
      <field name="name">Matières (ou groupe) A</field>
      <field name="code">6011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_601"/>
    </record>

    <record id="pcg_6012" model="account.account.template">
      <field name="name">Matières (ou groupe) B</field>
      <field name="code">6012</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_601"/>
    </record>

    <record id="pcg_6017" model="account.account.template">
      <field name="name">Fournitures A, B, C, ..</field>
      <field name="code">6017</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_601"/>
    </record>

    <record id="pcg_602" model="account.account.template">
      <field name="name">Achats stockés - Autres approvisionnements</field>
      <field name="code">602</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Destinés à la production ou revente</field>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6021" model="account.account.template">
      <field name="name">Matières consommables</field>
      <field name="code">6021</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_60211" model="account.account.template">
      <field name="name">Matières (ou groupe) C</field>
      <field name="code">60211</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6021"/>
    </record>

    <record id="pcg_60212" model="account.account.template">
      <field name="name">Matières (ou groupe) D</field>
      <field name="code">60212</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6021"/>
    </record>

    <record id="pcg_6022" model="account.account.template">
      <field name="name">Fournitures consommables</field>
      <field name="code">6022</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_60221" model="account.account.template">
      <field name="name">Combustibles</field>
      <field name="code">60221</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6022"/>
    </record>

    <record id="pcg_60222" model="account.account.template">
      <field name="name">Produits d'entretien</field>
      <field name="code">60222</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6022"/>
    </record>

    <record id="pcg_60223" model="account.account.template">
      <field name="name">Fournitures d'atelier et d'usine</field>
      <field name="code">60223</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6022"/>
    </record>

    <record id="pcg_60224" model="account.account.template">
      <field name="name">Fournitures de magasin</field>
      <field name="code">60224</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6022"/>
    </record>

    <record id="pcg_60225" model="account.account.template">
      <field name="name">Fournitures de bureau</field>
      <field name="code">60225</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6022"/>
    </record>

    <record id="pcg_6026" model="account.account.template">
      <field name="name">Emballages</field>
      <field name="code">6026</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_60261" model="account.account.template">
      <field name="name">Emballages perdus</field>
      <field name="code">60261</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6026"/>
    </record>

    <record id="pcg_60265" model="account.account.template">
      <field name="name">Emballages récupérables non identifiables</field>
      <field name="code">60265</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6026"/>
    </record>

    <record id="pcg_60267" model="account.account.template">
      <field name="name">Emballages à usage mixte</field>
      <field name="code">60267</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6026"/>
    </record>


    <record id="pcg_603" model="account.account.template">
      <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
      <field name="code">603</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Utilisé lors des inventaires</field>

      <field name="parent_id" ref="pcg_60"/>
    </record>


    <record id="pcg_6031" model="account.account.template">
      <field name="name">Variation des stocks de matières premières (et fournitures)</field>
      <field name="code">6031</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_603"/>
    </record>

    <record id="pcg_6032" model="account.account.template">
      <field name="name">Variation des stocks des autres approvisionnements</field>
      <field name="code">6032</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_603"/>
    </record>

    <record id="pcg_6037" model="account.account.template">
      <field name="name">Variation des stocks de marchandises</field>
      <field name="code">6037</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_603"/>
    </record>


    <record id="pcg_604" model="account.account.template">
      <field name="name">Achats d'études et prestations de services</field>
      <field name="code">604</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_605" model="account.account.template">
      <field name="name">Achats de matériel équipements et travaux</field>
      <field name="code">605</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_606" model="account.account.template">
      <field name="name">Achats non stockés de matières et fournitures</field>
      <field name="code">606</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Pour l'usage interne à l'entreprise</field>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6061" model="account.account.template">
      <field name="name">Fournitures non stockables (eau, énergie...) </field>
      <field name="code">6061</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_606"/>
    </record>

    <record id="pcg_6063" model="account.account.template">
      <field name="name">Fournitures d'entretien et de petit équipement</field>
      <field name="code">6063</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_606"/>
    </record>

    <record id="pcg_6064" model="account.account.template">
      <field name="name">Fournitures administratives</field>
      <field name="code">6064</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_606"/>
    </record>

    <record id="pcg_6068" model="account.account.template">
      <field name="name">Autres matières et fournitures</field>
      <field name="code">6068</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_606"/>
    </record>

    <record id="fr_pcg_expense" model="account.account.template">
      <field name="name">Achats de marchandises</field>
      <field name="code">607</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Biens revendus tels quels (707) soit une marge</field>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6071" model="account.account.template">
      <field name="name">Marchandise (ou groupe) A</field>
      <field name="code">6071</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Pour achats France</field>

      <field name="parent_id" ref="fr_pcg_expense"/>
    </record>

    <record id="pcg_6072" model="account.account.template">
      <field name="name">Marchandise (ou groupe) B</field>
      <field name="code">6072</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Pour déclaration TVA intracommunautaire</field>

      <field name="parent_id" ref="fr_pcg_expense"/>
    </record>

    <record id="pcg_608" model="account.account.template">
      <field name="name">Frais accessoires incorporés aux achats</field>
      <field name="code">608</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_609" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
      <field name="code">609</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6091" model="account.account.template">
      <field name="name">- de matières premières (et fournitures)</field>
      <field name="code">6091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6092" model="account.account.template">
      <field name="name">- d'autres approvisionnements stockés</field>
      <field name="code">6092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6094" model="account.account.template">
      <field name="name">- d'études et prestations de services</field>
      <field name="code">6094</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6095" model="account.account.template">
      <field name="name">- de matériel, équipements et travaux</field>
      <field name="code">6095</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6096" model="account.account.template">
      <field name="name">- d'approvisionnements non stockés</field>
      <field name="code">6096</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6097" model="account.account.template">
      <field name="name">- de marchandises</field>
      <field name="code">6097</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_6098" model="account.account.template">
      <field name="name">Rabais, remises et ristournes non affectés</field>
      <field name="code">6098</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_609"/>
    </record>

    <record id="pcg_61" model="account.account.template">
      <field name="name">Services extérieurs</field>
      <field name="code">61</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_611" model="account.account.template">
      <field name="name">Sous-traitance générale</field>
      <field name="code">611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_612" model="account.account.template">
      <field name="name">Redevances de crédit-bail</field>
      <field name="code">612</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_6122" model="account.account.template">
      <field name="name">Crédit-bail mobilier</field>
      <field name="code">6122</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_612"/>
    </record>

    <record id="pcg_6125" model="account.account.template">
      <field name="name">Crédit-bail immobilier</field>
      <field name="code">6125</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_612"/>
    </record>

    <record id="pcg_613" model="account.account.template">
      <field name="name">Locations</field>
      <field name="code">613</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_6132" model="account.account.template">
      <field name="name">Locations immobilières</field>
      <field name="code">6132</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_613"/>
    </record>

    <record id="pcg_6135" model="account.account.template">
      <field name="name">Locations mobilières</field>
      <field name="code">6135</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_613"/>
    </record>

    <record id="pcg_6136" model="account.account.template">
      <field name="name">Malis sur emballages</field>
      <field name="code">6136</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_613"/>
    </record>

    <record id="pcg_614" model="account.account.template">
      <field name="name">Charges locatives et de copropriété</field>
      <field name="code">614</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_615" model="account.account.template">
      <field name="name">Entretien et réparations</field>
      <field name="code">615</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_6152" model="account.account.template">
      <field name="name">- sur biens immobiliers</field>
      <field name="code">6152</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_615"/>
    </record>

    <record id="pcg_6155" model="account.account.template">
      <field name="name">- sur biens mobiliers</field>
      <field name="code">6155</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_615"/>
    </record>

    <record id="pcg_6156" model="account.account.template">
      <field name="name">Maintenance</field>
      <field name="code">6156</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_615"/>
    </record>

    <record id="pcg_616" model="account.account.template">
      <field name="name">Primes d'assurance</field>
      <field name="code">616</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_6161" model="account.account.template">
      <field name="name">Multirisques</field>
      <field name="code">6161</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_616"/>
    </record>

    <record id="pcg_6162" model="account.account.template">
      <field name="name">Assurance obligatoire dommage construction </field>
      <field name="code">6162</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_616"/>
    </record>

    <record id="pcg_6163" model="account.account.template">
      <field name="name">Assurance transport</field>
      <field name="code">6163</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_616"/>
    </record>

    <record id="pcg_61636" model="account.account.template">
      <field name="name">Assurance transport sur achats</field>
      <field name="code">61636</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6163"/>
    </record>

    <record id="pcg_61637" model="account.account.template">
      <field name="name">Assurance transportsur ventes</field>
      <field name="code">61637</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6163"/>
    </record>

    <record id="pcg_61638" model="account.account.template">
      <field name="name">Assurance transport sur autres biens</field>
      <field name="code">61638</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6163"/>
    </record>

    <record id="pcg_6164" model="account.account.template">
      <field name="name">Risques d'exploitation</field>
      <field name="code">6164</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_616"/>
    </record>

    <record id="pcg_6165" model="account.account.template">
      <field name="name">Insolvabilité clients</field>
      <field name="code">6165</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_616"/>
    </record>

    <record id="pcg_617" model="account.account.template">
      <field name="name">Études et recherches</field>
      <field name="code">617</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_618" model="account.account.template">
      <field name="name">Divers</field>
      <field name="code">618</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_6181" model="account.account.template">
      <field name="name">Documentation générale</field>
      <field name="code">6181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_618"/>
    </record>

    <record id="pcg_6183" model="account.account.template">
      <field name="name">Documentation technique</field>
      <field name="code">6183</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_618"/>
    </record>

    <record id="pcg_6185" model="account.account.template">
      <field name="name">Frais de colloques, séminaires, conférences</field>
      <field name="code">6185</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_618"/>
    </record>

    <record id="pcg_619" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
      <field name="code">619</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_62" model="account.account.template">
      <field name="name">Autres services extérieurs</field>
      <field name="code">62</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_621" model="account.account.template">
      <field name="name">Personnel extérieur à l'entreprise</field>
      <field name="code">621</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6211" model="account.account.template">
      <field name="name">Personnel intérimaire</field>
      <field name="code">6211</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_621"/>
    </record>

    <record id="pcg_6214" model="account.account.template">
      <field name="name">Personnel détaché ou prêté à l'entreprise</field>
      <field name="code">6214</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_621"/>
    </record>

    <record id="pcg_622" model="account.account.template">
      <field name="name">Rémunérations d'intermédiaires et honoraires </field>
      <field name="code">622</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6221" model="account.account.template">
      <field name="name">Commissions et courtages sur achats </field>
      <field name="code">6221</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6222" model="account.account.template">
      <field name="name">Commissions et courtages sur ventes</field>
      <field name="code">6222</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6224" model="account.account.template">
      <field name="name">Rémunérations des transitaires</field>
      <field name="code">6224</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6225" model="account.account.template">
      <field name="name">Rémunérations d'affacturage</field>
      <field name="code">6225</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6226" model="account.account.template">
      <field name="name">Honoraires</field>
      <field name="code">6226</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6227" model="account.account.template">
      <field name="name">Frais d'actes et de contentieux</field>
      <field name="code">6227</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_6228" model="account.account.template">
      <field name="name">Divers</field>
      <field name="code">6228</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_622"/>
    </record>

    <record id="pcg_623" model="account.account.template">
      <field name="name">Publicité, publications, relations publiques</field>
      <field name="code">623</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Dont annonces légales, greffe, cartes visites</field>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6231" model="account.account.template">
      <field name="name">Annonces et insertions</field>
      <field name="code">6231</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6232" model="account.account.template">
      <field name="name">Échantillons</field>
      <field name="code">6232</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6233" model="account.account.template">
      <field name="name">Foires et expositions</field>
      <field name="code">6233</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6234" model="account.account.template">
      <field name="name">Cadeaux à la clientèle</field>
      <field name="code">6234</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Attention déclaration DAS fin d'année</field>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6235" model="account.account.template">
      <field name="name">Primes</field>
      <field name="code">6235</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6236" model="account.account.template">
      <field name="name">Catalogues et imprimés</field>
      <field name="code">6236</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6237" model="account.account.template">
      <field name="name">Publications</field>
      <field name="code">6237</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_6238" model="account.account.template">
      <field name="name">Divers (pourboires, dons courants...)</field>
      <field name="code">6238</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_623"/>
    </record>

    <record id="pcg_624" model="account.account.template">
      <field name="name">Transports de biens et transports collectifs du personnel</field>
      <field name="code">624</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6241" model="account.account.template">
      <field name="name">Transports sur achats</field>
      <field name="code">6241</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_6242" model="account.account.template">
      <field name="name">Transports sur ventes</field>
      <field name="code">6242</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_6243" model="account.account.template">
      <field name="name">Transports entre établissements ou chantiers</field>
      <field name="code">6243</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_6244" model="account.account.template">
      <field name="name">Transports administratifs</field>
      <field name="code">6244</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_6247" model="account.account.template">
      <field name="name">Transports collectifs du personnel</field>
      <field name="code">6247</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_6248" model="account.account.template">
      <field name="name">Divers</field>
      <field name="code">6248</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_624"/>
    </record>

    <record id="pcg_625" model="account.account.template">
      <field name="name">Déplacements missions et réceptions</field>
      <field name="code">625</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6251" model="account.account.template">
      <field name="name">Voyages et déplacements</field>
      <field name="code">6251</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_625"/>
    </record>

    <record id="pcg_6255" model="account.account.template">
      <field name="name">Frais de déménagement</field>
      <field name="code">6255</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_625"/>
    </record>

    <record id="pcg_6256" model="account.account.template">
      <field name="name">Missions</field>
      <field name="code">6256</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_625"/>
    </record>

    <record id="pcg_6257" model="account.account.template">
      <field name="name">Réceptions</field>
      <field name="code">6257</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_625"/>
    </record>

    <record id="pcg_626" model="account.account.template">
      <field name="name">Frais postaux et frais de télécommunications</field>
      <field name="code">626</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_627" model="account.account.template">
      <field name="name">Services bancaires et assimilés</field>
      <field name="code">627</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Frais de tenue de compte, etc</field>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6271" model="account.account.template">
      <field name="name">Frais sur titres (achat, vente, garde)</field>
      <field name="code">6271</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_627"/>
    </record>

    <record id="pcg_6272" model="account.account.template">
      <field name="name">Commissions et frais sur émission d'emprunts</field>
      <field name="code">6272</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_627"/>
    </record>

    <record id="pcg_6275" model="account.account.template">
      <field name="name">Frais sur effets</field>
      <field name="code">6275</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_627"/>
    </record>

    <record id="pcg_6276" model="account.account.template">
      <field name="name">Location de coffres</field>
      <field name="code">6276</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_627"/>
    </record>

    <record id="pcg_6278" model="account.account.template">
      <field name="name">Autres frais et commissions sur prestations de services</field>
      <field name="code">6278</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_627"/>
    </record>

    <record id="pcg_628" model="account.account.template">
      <field name="name">Divers</field>
      <field name="code">628</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_6281" model="account.account.template">
      <field name="name">Concours divers (cotisations...)</field>
      <field name="code">6281</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Dont sites internet (hébergement, nom domaine...)</field>

      <field name="parent_id" ref="pcg_628"/>
    </record>

    <record id="pcg_6284" model="account.account.template">
      <field name="name">Frais de recrutement de personnel</field>
      <field name="code">6284</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_628"/>
    </record>

    <record id="pcg_629" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
      <field name="code">629</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_63" model="account.account.template">
      <field name="name">Impôts, taxes et versements assimilés</field>
      <field name="code">63</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_631" model="account.account.template">
      <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts) </field>
      <field name="code">631</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_6311" model="account.account.template">
      <field name="name">Taxe sur les salaires</field>
      <field name="code">6311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_631"/>
    </record>

    <record id="pcg_6312" model="account.account.template">
      <field name="name">Taxe d'apprentissage</field>
      <field name="code">6312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_631"/>
    </record>

    <record id="pcg_6313" model="account.account.template">
      <field name="name">Participation des employeurs à la formation professionnelle continue</field>
      <field name="code">6313</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_631"/>
    </record>

    <record id="pcg_6314" model="account.account.template">
      <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
      <field name="code">6314</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_631"/>
    </record>

    <record id="pcg_6318" model="account.account.template">
      <field name="name">Autres</field>
      <field name="code">6318</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_631"/>
    </record>

    <record id="pcg_633" model="account.account.template">
      <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
      <field name="code">633</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_6331" model="account.account.template">
      <field name="name">Versement de transport</field>
      <field name="code">6331</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_6332" model="account.account.template">
      <field name="name">Allocation logement</field>
      <field name="code">6332</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_6333" model="account.account.template">
      <field name="name">Participation des employeurs à la formation professionnelle continue</field>
      <field name="code">6333</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_6334" model="account.account.template">
      <field name="name">Participation des employeurs à l'effort de construction</field>
      <field name="code">6334</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_6335" model="account.account.template">
      <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
      <field name="code">6335</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_6338" model="account.account.template">
      <field name="name">Autres</field>
      <field name="code">6338</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_633"/>
    </record>

    <record id="pcg_635" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
      <field name="code">635</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_6351" model="account.account.template">
      <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
      <field name="code">6351</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_63511" model="account.account.template">
      <field name="name">Taxe professionnelle</field>
      <field name="code">63511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6351"/>
    </record>

    <record id="pcg_63512" model="account.account.template">
      <field name="name">Taxes foncières</field>
      <field name="code">63512</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6351"/>
    </record>

    <record id="pcg_63513" model="account.account.template">
      <field name="name">Autres impôts locaux</field>
      <field name="code">63513</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6351"/>
    </record>

    <record id="pcg_63514" model="account.account.template">
      <field name="name">Taxe sur les véhicules des sociétés</field>
      <field name="code">63514</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6351"/>
    </record>

    <record id="pcg_6352" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
      <field name="code">6352</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_6353" model="account.account.template">
      <field name="name">Impôts indirects</field>
      <field name="code">6353</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_6354" model="account.account.template">
      <field name="name">Droits d'enregistrement et de timbre</field>
      <field name="code">6354</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_63541" model="account.account.template">
      <field name="name">Droits de mutation</field>
      <field name="code">63541</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6354"/>
    </record>

    <record id="pcg_6358" model="account.account.template">
      <field name="name">Autres droits</field>
      <field name="code">6358</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_637" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
      <field name="code">637</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_6371" model="account.account.template">
      <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
      <field name="code">6371</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_637"/>
    </record>

    <record id="pcg_6372" model="account.account.template">
      <field name="name">Taxes perçues par les organismes publics internationaux</field>
      <field name="code">6372</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_637"/>
    </record>

    <record id="pcg_6374" model="account.account.template">
      <field name="name">Impôts et taxes exigibles à l'étranger</field>
      <field name="code">6374</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_637"/>
    </record>

    <record id="pcg_6378" model="account.account.template">
      <field name="name">Taxes diverses</field>
      <field name="code">6378</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_637"/>
    </record>

    <record id="pcg_64" model="account.account.template">
      <field name="name">Charges de personnel</field>
      <field name="code">64</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_641" model="account.account.template">
      <field name="name">Rémunérations du personnel</field>
      <field name="code">641</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6411" model="account.account.template">
      <field name="name">Salaires et appointements</field>
      <field name="code">6411</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_641"/>
    </record>

    <record id="pcg_6412" model="account.account.template">
      <field name="name">Congés payés</field>
      <field name="code">6412</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_641"/>
    </record>

    <record id="pcg_6413" model="account.account.template">
      <field name="name">Primes et gratifications</field>
      <field name="code">6413</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_641"/>
    </record>

    <record id="pcg_6414" model="account.account.template">
      <field name="name">Indemnités et avantages divers</field>
      <field name="code">6414</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_641"/>
    </record>

    <record id="pcg_6415" model="account.account.template">
      <field name="name">Supplément familial</field>
      <field name="code">6415</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_641"/>
    </record>

    <record id="pcg_644" model="account.account.template">
      <field name="name">Rémunération du travail de l'exploitant</field>
      <field name="code">644</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_645" model="account.account.template">
      <field name="name">Charges de Sécurité sociale et de prévoyance</field>
      <field name="code">645</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6451" model="account.account.template">
      <field name="name">Cotisations à l'URSSAF</field>
      <field name="code">6451</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6452" model="account.account.template">
      <field name="name">Cotisations aux mutuelles</field>
      <field name="code">6452</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6453" model="account.account.template">
      <field name="name">Cotisations aux caisses de retraites</field>
      <field name="code">6453</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6454" model="account.account.template">
      <field name="name">Cotisations aux ASSEDIC</field>
      <field name="code">6454</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6458" model="account.account.template">
      <field name="name">Cotisations aux autres organismes sociaux</field>
      <field name="code">6458</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_646" model="account.account.template">
      <field name="name">Cotisations sociales personnelles de l'exploitant</field>
      <field name="code">646</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_647" model="account.account.template">
      <field name="name">Autres charges sociales</field>
      <field name="code">647</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6471" model="account.account.template">
      <field name="name">Prestations directes</field>
      <field name="code">6471</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_647"/>
    </record>

    <record id="pcg_6472" model="account.account.template">
      <field name="name">Versements aux comités d'entreprise et d'établissement</field>
      <field name="code">6472</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_647"/>
    </record>

    <record id="pcg_6473" model="account.account.template">
      <field name="name">Versements aux comités d'hygiène et de sécurité</field>
      <field name="code">6473</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_647"/>
    </record>

    <record id="pcg_6474" model="account.account.template">
      <field name="name">Versements aux autres oeuvres sociales</field>
      <field name="code">6474</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_647"/>
    </record>

    <record id="pcg_6475" model="account.account.template">
      <field name="name">Médecine du travail pharmacie</field>
      <field name="code">6475</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_647"/>
    </record>

    <record id="pcg_648" model="account.account.template">
      <field name="name">Autres charges de personnel</field>
      <field name="code">648</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_65" model="account.account.template">
      <field name="name">Autres charges de gestion courante</field>
      <field name="code">65</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_651" model="account.account.template">
      <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
      <field name="code">651</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_6511" model="account.account.template">
      <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels </field>
      <field name="code">6511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_651"/>
    </record>

    <record id="pcg_6516" model="account.account.template">
      <field name="name">Droits d'auteur et de reproduction</field>
      <field name="code">6516</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_651"/>
    </record>

    <record id="pcg_6518" model="account.account.template">
      <field name="name">Autres droits et valeurs similaires</field>
      <field name="code">6518</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_651"/>
    </record>

    <record id="pcg_653" model="account.account.template">
      <field name="name">Jetons de présence</field>
      <field name="code">653</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_654" model="account.account.template">
      <field name="name">Pertes sur créances irrécouvrables</field>
      <field name="code">654</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Faire et conserver les relances et mises en demeures</field>

      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_6541" model="account.account.template">
      <field name="name">Créances de l'exercice</field>
      <field name="code">6541</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_654"/>
    </record>

    <record id="pcg_6544" model="account.account.template">
      <field name="name">Créances des exercices antérieurs</field>
      <field name="code">6544</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_654"/>
    </record>

    <record id="pcg_655" model="account.account.template">
      <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
      <field name="code">655</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_6551" model="account.account.template">
      <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
      <field name="code">6551</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_655"/>
    </record>

    <record id="pcg_6555" model="account.account.template">
      <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
      <field name="code">6555</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_655"/>
    </record>

    <record id="pcg_658" model="account.account.template">
      <field name="name">Charges diverses de gestion courante</field>
      <field name="code">658</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_66" model="account.account.template">
      <field name="name">Charges financières</field>
      <field name="code">66</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Dont les intérêts d'emprunt</field>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_661" model="account.account.template">
      <field name="name">Charges d'intérêt</field>
      <field name="code">661</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_6611" model="account.account.template">
      <field name="name">Intérêts des emprunts et dettes</field>
      <field name="code">6611</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_661"/>
    </record>

    <record id="pcg_66116" model="account.account.template">
      <field name="name">Intérêts des emprunts et dettes assimilées</field>
      <field name="code">66116</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6611"/>
    </record>

    <record id="pcg_66117" model="account.account.template">
      <field name="name">Intérêts des dettes rattachées à des participations</field>
      <field name="code">66117</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6611"/>
    </record>

    <record id="pcg_6615" model="account.account.template">
      <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
      <field name="code">6615</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_661"/>
    </record>

    <record id="pcg_6616" model="account.account.template">
      <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
      <field name="code">6616</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_661"/>
    </record>

    <record id="pcg_6617" model="account.account.template">
      <field name="name">Intérêts des obligations cautionnées</field>
      <field name="code">6617</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_661"/>
    </record>

    <record id="pcg_6618" model="account.account.template">
      <field name="name">Intérêts des autres dettes</field>
      <field name="code">6618</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_661"/>
    </record>

    <record id="pcg_66181" model="account.account.template">
      <field name="name">Intérêts des dettes commerciales</field>
      <field name="code">66181</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6618"/>
    </record>

    <record id="pcg_66188" model="account.account.template">
      <field name="name">Intérêts des dettes diverses</field>
      <field name="code">66188</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6618"/>
    </record>

    <record id="pcg_664" model="account.account.template">
      <field name="name">Pertes sur créances liées à des participations</field>
      <field name="code">664</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_665" model="account.account.template">
      <field name="name">Escomptes accordés</field>
      <field name="code">665</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_666" model="account.account.template">
      <field name="name">Pertes de change</field>
      <field name="code">666</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_667" model="account.account.template">
      <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
      <field name="code">667</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">(contrepartie 767)</field>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_668" model="account.account.template">
      <field name="name">Autres charges financières</field>
      <field name="code">668</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_67" model="account.account.template">
      <field name="name">Charges exceptionnelles</field>
      <field name="code">67</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_671" model="account.account.template">
      <field name="name">Charges exceptionnelles sur opérations de gestion</field>
      <field name="code">671</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_67"/>
    </record>

    <record id="pcg_6711" model="account.account.template">
      <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
      <field name="code">6711</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6712" model="account.account.template">
      <field name="name">Pénalités, amendes fiscales et pénales </field>
      <field name="code">6712</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">PV code de la route non déductibles</field>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6713" model="account.account.template">
      <field name="name">Dons, libéralités</field>
      <field name="code">6713</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6714" model="account.account.template">
      <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
      <field name="code">6714</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6715" model="account.account.template">
      <field name="name">Subventions accordées</field>
      <field name="code">6715</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6717" model="account.account.template">
      <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
      <field name="code">6717</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_6718" model="account.account.template">
      <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
      <field name="code">6718</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_671"/>
    </record>

    <record id="pcg_672" model="account.account.template">
      <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
      <field name="code">672</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_67"/>
    </record>

    <record id="pcg_675" model="account.account.template">
      <field name="name">Valeurs comptables des éléments d'actif cédés</field>
      <field name="code">675</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>
      <field name="note">Vente d'immobilisation = (Valeur d'origine - amortissements) (contrepartie 775)</field>

      <field name="parent_id" ref="pcg_67"/>
    </record>

    <record id="pcg_6751" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">6751</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_675"/>
    </record>

    <record id="pcg_6752" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">6752</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_675"/>
    </record>

    <record id="pcg_6756" model="account.account.template">
      <field name="name">Immobilisations financières</field>
      <field name="code">6756</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_675"/>
    </record>

    <record id="pcg_6758" model="account.account.template">
      <field name="name">Autres éléments d'actif</field>
      <field name="code">6758</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_675"/>
    </record>


    <record id="pcg_678" model="account.account.template">
      <field name="name">Autres charges exceptionnelles</field>
      <field name="code">678</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_67"/>
    </record>

    <record id="pcg_6781" model="account.account.template">
      <field name="name">Malis provenant de clauses d'indexation </field>
      <field name="code">6781</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_678"/>
    </record>

    <record id="pcg_6782" model="account.account.template">
      <field name="name">Lots</field>
      <field name="code">6782</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_678"/>
    </record>

    <record id="pcg_6783" model="account.account.template">
      <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
      <field name="code">6783</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_678"/>
    </record>

    <record id="pcg_6788" model="account.account.template">
      <field name="name">Charges exceptionnelles diverses</field>
      <field name="code">6788</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_678"/>
    </record>

    <record id="pcg_68" model="account.account.template">
      <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
      <field name="code">68</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_681" model="account.account.template">
      <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
      <field name="code">681</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6811" model="account.account.template">
      <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
      <field name="code">6811</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_68111" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">68111</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6811"/>
    </record>

    <record id="pcg_68112" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">68112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6811"/>
    </record>

    <record id="pcg_6812" model="account.account.template">
      <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
      <field name="code">6812</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6815" model="account.account.template">
      <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
      <field name="code">6815</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6816" model="account.account.template">
      <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
      <field name="code">6816</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_68161" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">68161</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6816"/>
    </record>

    <record id="pcg_68162" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">68162</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6816"/>
    </record>

    <record id="pcg_6817" model="account.account.template">
      <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
      <field name="code">6817</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_68173" model="account.account.template">
      <field name="name">Stocks et en-cours</field>
      <field name="code">68173</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6817"/>
    </record>

    <record id="pcg_68174" model="account.account.template">
      <field name="name">Créances</field>
      <field name="code">68174</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6817"/>
    </record>

    <record id="pcg_686" model="account.account.template">
      <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
      <field name="code">686</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6861" model="account.account.template">
      <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
      <field name="code">6861</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_6865" model="account.account.template">
      <field name="name">Dotations aux provisions pour risques et charges financiers</field>
      <field name="code">6865</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_6866" model="account.account.template">
      <field name="name">Dotations aux dépréciation des éléments financiers</field>
      <field name="code">6866</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_68662" model="account.account.template">
      <field name="name">Immobilisations financières</field>
      <field name="code">68662</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6866"/>
    </record>

    <record id="pcg_68665" model="account.account.template">
      <field name="name">Valeurs mobilières de placement</field>
      <field name="code">68665</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6866"/>
    </record>

    <record id="pcg_6868" model="account.account.template">
      <field name="name">Autres dotations</field>
      <field name="code">6868</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_687" model="account.account.template">
      <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
      <field name="code">687</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6871" model="account.account.template">
      <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
      <field name="code">6871</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_6872" model="account.account.template">
      <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
      <field name="code">6872</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_68725" model="account.account.template">
      <field name="name">Amortissements dérogatoires</field>
      <field name="code">68725</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_6872"/>
    </record>

    <record id="pcg_6873" model="account.account.template">
      <field name="name">Dotations aux provisions réglementées (stocks)</field>
      <field name="code">6873</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_6874" model="account.account.template">
      <field name="name">Dotations aux autres provisions réglementées</field>
      <field name="code">6874</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_6875" model="account.account.template">
      <field name="name">Dotations aux provisions exceptionnelles</field>
      <field name="code">6875</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_6876" model="account.account.template">
      <field name="name">Dotations aux dépréciations exceptionnelles</field>
      <field name="code">6876</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_687"/>
    </record>

    <record id="pcg_69" model="account.account.template">
      <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
      <field name="code">69</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_6"/>
    </record>

    <record id="pcg_691" model="account.account.template">
      <field name="name">Participation des salariés aux résultats</field>
      <field name="code">691</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_695" model="account.account.template">
      <field name="name">Impôts sur les bénéfices</field>
      <field name="code">695</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_6951" model="account.account.template">
      <field name="name">Impôts dus en France</field>
      <field name="code">6951</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_695"/>
    </record>

    <record id="pcg_6952" model="account.account.template">
      <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
      <field name="code">6952</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_695"/>
    </record>

    <record id="pcg_6954" model="account.account.template">
      <field name="name">Impôts dus à l'étranger</field>
      <field name="code">6954</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_695"/>
    </record>

    <record id="pcg_696" model="account.account.template">
      <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
      <field name="code">696</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_697" model="account.account.template">
      <field name="name">Imposition forfaitaire annuelle des sociétés</field>
      <field name="code">697</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_698" model="account.account.template">
      <field name="name">Intégration fiscale</field>
      <field name="code">698</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_6981" model="account.account.template">
      <field name="name">Intégration fiscale - Charges</field>
      <field name="code">6981</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_698"/>
    </record>

    <record id="pcg_6989" model="account.account.template">
      <field name="name">Intégration fiscale - Produits</field>
      <field name="code">6989</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_698"/>
    </record>

    <record id="pcg_699" model="account.account.template">
      <field name="name">Produits, Reports en arrière des déficits</field>
      <field name="code">699</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense"/>

      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_Classe_7" model="account.account.template">
      <field name="name">Comptes de produits</field>
      <field name="code">Classe 7</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classes_6_et_7"/>
    </record>

    <record id="pcg_70" model="account.account.template">
      <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
      <field name="code">70</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_701" model="account.account.template">
      <field name="name">Ventes de produits finis</field>
      <field name="code">701</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7011" model="account.account.template">
      <field name="name">Produits finis (ou groupe) A</field>
      <field name="code">7011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_701"/>
    </record>


    <record id="pcg_7012" model="account.account.template">
      <field name="name">Produits finis (ou groupe) B</field>
      <field name="code">7012</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_701"/>
    </record>

    <record id="pcg_702" model="account.account.template">
      <field name="name">Ventes de produits intermédiaires</field>
      <field name="code">702</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_703" model="account.account.template">
      <field name="name">Ventes de produits résiduels</field>
      <field name="code">703</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_704" model="account.account.template">
      <field name="name">Travaux</field>
      <field name="code">704</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7041" model="account.account.template">
      <field name="name">Travaux de catégorie (ou activité) A</field>
      <field name="code">7041</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_704"/>
    </record>

    <record id="pcg_7042" model="account.account.template">
      <field name="name">Travaux de catégorie (ou activité) B</field>
      <field name="code">7042</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_704"/>
    </record>

    <record id="pcg_705" model="account.account.template">
      <field name="name">Études</field>
      <field name="code">705</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_706" model="account.account.template">
      <field name="name">Prestations de services</field>
      <field name="code">706</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="fr_pcg_sale" model="account.account.template">
      <field name="name">Ventes de marchandises</field>
      <field name="code">707</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>
      <field name="note">707-607 = marge commerciale (contrepartie 607)</field>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7071" model="account.account.template">
      <field name="name">Marchandises (ou groupe) A</field>
      <field name="code">7071</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="fr_pcg_sale"/>
    </record>

    <record id="pcg_7072" model="account.account.template">
      <field name="name">Marchandises (ou groupe) B</field>
      <field name="code">7072</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="fr_pcg_sale"/>
    </record>

    <record id="pcg_7073" model="account.account.template">
      <field name="name">Marchandises à l'exportation</field>
      <field name="code">7073</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="fr_pcg_sale"/>
    </record>

    <record id="pcg_708" model="account.account.template">
      <field name="name">Produits des activités annexes</field>
      <field name="code">708</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>
      <field name="note">Activité accessoire ou occasionnelle</field>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7081" model="account.account.template">
      <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
      <field name="code">7081</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7082" model="account.account.template">
      <field name="name">Commissions et courtages</field>
      <field name="code">7082</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7083" model="account.account.template">
      <field name="name">Locations diverses</field>
      <field name="code">7083</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7084" model="account.account.template">
      <field name="name">Mise à disposition de personnel facturée </field>
      <field name="code">7084</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7085" model="account.account.template">
      <field name="name">Ports et frais accessoires facturés</field>
      <field name="code">7085</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7086" model="account.account.template">
      <field name="name">Bonis sur reprises d'emballages consignés</field>
      <field name="code">7086</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7087" model="account.account.template">
      <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
      <field name="code">7087</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_7088" model="account.account.template">
      <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
      <field name="code">7088</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_708"/>
    </record>

    <record id="pcg_709" model="account.account.template">
      <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
      <field name="code">709</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7091" model="account.account.template">
      <field name="name">- sur ventes de produits finis</field>
      <field name="code">7091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7092" model="account.account.template">
      <field name="name">- sur ventes de produits intermédiaires </field>
      <field name="code">7092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7094" model="account.account.template">
      <field name="name">- sur travaux</field>
      <field name="code">7094</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7095" model="account.account.template">
      <field name="name">- sur études</field>
      <field name="code">7095</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7096" model="account.account.template">
      <field name="name">- sur prestations de services</field>
      <field name="code">7096</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7097" model="account.account.template">
      <field name="name">- sur ventes de marchandises</field>
      <field name="code">7097</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_7098" model="account.account.template">
      <field name="name">- sur produits des activités annexes</field>
      <field name="code">7098</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_709"/>
    </record>

    <record id="pcg_71" model="account.account.template">
      <field name="name">Production stockée (ou déstockage)</field>
      <field name="code">71</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_713" model="account.account.template">
      <field name="name">Variation des stocks (en-cours de production, produits)</field>
      <field name="code">713</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_71"/>
    </record>

    <record id="pcg_7133" model="account.account.template">
      <field name="name">Variation des en-cours de production de biens</field>
      <field name="code">7133</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_713"/>
    </record>

    <record id="pcg_71331" model="account.account.template">
      <field name="name">Produits en cours</field>
      <field name="code">71331</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7133"/>
    </record>

    <record id="pcg_71335" model="account.account.template">
      <field name="name">Travaux en cours</field>
      <field name="code">71335</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7133"/>
    </record>

    <record id="pcg_7134" model="account.account.template">
      <field name="name">Variation des en-cours de production de services</field>
      <field name="code">7134</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_713"/>
    </record>

    <record id="pcg_71341" model="account.account.template">
      <field name="name">Études en cours</field>
      <field name="code">71341</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7134"/>
    </record>

    <record id="pcg_71345" model="account.account.template">
      <field name="name">Prestations de services en cours</field>
      <field name="code">71345</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7134"/>
    </record>

    <record id="pcg_7135" model="account.account.template">
      <field name="name">Variation des stocks de produits</field>
      <field name="code">7135</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_713"/>
    </record>

    <record id="pcg_71351" model="account.account.template">
      <field name="name">Produits intermédiaires </field>
      <field name="code">71351</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7135"/>
    </record>

    <record id="pcg_71355" model="account.account.template">
      <field name="name">Produits finis</field>
      <field name="code">71355</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7135"/>
    </record>

    <record id="pcg_71358" model="account.account.template">
      <field name="name">Produits résiduels</field>
      <field name="code">71358</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7135"/>
    </record>

    <record id="pcg_72" model="account.account.template">
      <field name="name">Production immobilisée</field>
      <field name="code">72</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_721" model="account.account.template">
      <field name="name">Immobilisations incorporelles </field>
      <field name="code">721</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_722" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">722</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_74" model="account.account.template">
      <field name="name">Subventions d'exploitation</field>
      <field name="code">74</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_75" model="account.account.template">
      <field name="name">Autres produits de gestion courante</field>
      <field name="code">75</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_751" model="account.account.template">
      <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
      <field name="code">751</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_7511" model="account.account.template">
      <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels </field>
      <field name="code">7511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_751"/>
    </record>

    <record id="pcg_7516" model="account.account.template">
      <field name="name">Droits d'auteur et de reproduction</field>
      <field name="code">7516</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_751"/>
    </record>

    <record id="pcg_7518" model="account.account.template">
      <field name="name">Autres droits et valeurs similaires</field>
      <field name="code">7518</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_751"/>
    </record>

    <record id="pcg_752" model="account.account.template">
      <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
      <field name="code">752</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_753" model="account.account.template">
      <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
      <field name="code">753</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_754" model="account.account.template">
      <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
      <field name="code">754</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_755" model="account.account.template">
      <field name="name">Quotes-parts de résultats sur opérations faites en commun</field>
      <field name="code">755</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_7551" model="account.account.template">
      <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
      <field name="code">7551</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_755"/>
    </record>

    <record id="pcg_7555" model="account.account.template">
      <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
      <field name="code">7555</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_755"/>
    </record>

    <record id="pcg_758" model="account.account.template">
      <field name="name">Produits divers de gestion courante</field>
      <field name="code">758</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_76" model="account.account.template">
      <field name="name">Produits financiers</field>
      <field name="code">76</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>
      <field name="note">Intérêts sur comptes rémunérés (SICAV....)</field>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_761" model="account.account.template">
      <field name="name">Produits de participations</field>
      <field name="code">761</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7611" model="account.account.template">
      <field name="name">Revenus des titres de participation</field>
      <field name="code">7611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7616" model="account.account.template">
      <field name="name">Revenus sur autres formes de participation </field>
      <field name="code">7616</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7617" model="account.account.template">
      <field name="name">Revenus des créances rattachées à des participations</field>
      <field name="code">7617</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_762" model="account.account.template">
      <field name="name">Produits des autres immobilisations financières</field>
      <field name="code">762</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7621" model="account.account.template">
      <field name="name">Revenus des titres immobilisés</field>
      <field name="code">7621</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_762"/>
    </record>

    <record id="pcg_7626" model="account.account.template">
      <field name="name">Revenus des prêts</field>
      <field name="code">7626</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_762"/>
    </record>

    <record id="pcg_7627" model="account.account.template">
      <field name="name">Revenus des créances immobilisées</field>
      <field name="code">7627</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_762"/>
    </record>

    <record id="pcg_763" model="account.account.template">
      <field name="name">Revenus des autres créances</field>
      <field name="code">763</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7631" model="account.account.template">
      <field name="name">Revenus des créances commerciales </field>
      <field name="code">7631</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_763"/>
    </record>

    <record id="pcg_7638" model="account.account.template">
      <field name="name">Revenus des créances diverses</field>
      <field name="code">7638</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_763"/>
    </record>

    <record id="pcg_764" model="account.account.template">
      <field name="name">Revenus des valeurs mobilières de placement</field>
      <field name="code">764</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_765" model="account.account.template">
      <field name="name">Escomptes obtenus</field>
      <field name="code">765</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_766" model="account.account.template">
      <field name="name">Gains de change</field>
      <field name="code">766</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_767" model="account.account.template">
      <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
      <field name="code">767</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>
      <field name="note">(contrepartie 667)</field>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_768" model="account.account.template">
      <field name="name">Autres produits financiers</field>
      <field name="code">768</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_77" model="account.account.template">
      <field name="name">Produits exceptionnels</field>
      <field name="code">77</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_771" model="account.account.template">
      <field name="name">Produits exceptionnels sur opérations de gestion</field>
      <field name="code">771</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>
      <field name="note">Écarts d'arrondis</field>

      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_7711" model="account.account.template">
      <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
      <field name="code">7711</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_7713" model="account.account.template">
      <field name="name">Libéralités reçues</field>
      <field name="code">7713</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_7714" model="account.account.template">
      <field name="name">Rentrées sur créances amorties</field>
      <field name="code">7714</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_7715" model="account.account.template">
      <field name="name">Subventions d'équilibre</field>
      <field name="code">7715</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_7717" model="account.account.template">
      <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
      <field name="code">7717</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_7718" model="account.account.template">
      <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
      <field name="code">7718</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_771"/>
    </record>

    <record id="pcg_772" model="account.account.template">
      <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
      <field name="code">772</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_775" model="account.account.template">
      <field name="name">Produits des cessions d'éléments d'actif</field>
      <field name="code">775</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>
      <field name="note">vente d'immobilisation = prix de vente (contrepartie 675)</field>

      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_7751" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">7751</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_775"/>
    </record>

    <record id="pcg_7752" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">7752</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_775"/>
    </record>

    <record id="pcg_7756" model="account.account.template">
      <field name="name">Immobilisations financières</field>
      <field name="code">7756</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_775"/>
    </record>

    <record id="pcg_7758" model="account.account.template">
      <field name="name">Autres éléments d'actif</field>
      <field name="code">7758</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_775"/>
    </record>

    <record id="pcg_777" model="account.account.template">
      <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
      <field name="code">777</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_778" model="account.account.template">
      <field name="name">Autres produits exceptionnels</field>
      <field name="code">778</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_7781" model="account.account.template">
      <field name="name">Bonis provenant de clauses d'indexation </field>
      <field name="code">7781</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_778"/>
    </record>

    <record id="pcg_7782" model="account.account.template">
      <field name="name">Lots</field>
      <field name="code">7782</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_778"/>
    </record>

    <record id="pcg_7783" model="account.account.template">
      <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
      <field name="code">7783</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_778"/>
    </record>

    <record id="pcg_7788" model="account.account.template">
      <field name="name">Produits exceptionnels divers</field>
      <field name="code">7788</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_778"/>
    </record>

    <record id="pcg_78" model="account.account.template">
      <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
      <field name="code">78</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_781" model="account.account.template">
      <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
      <field name="code">781</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_78"/>
    </record>

    <record id="pcg_7811" model="account.account.template">
      <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
      <field name="code">7811</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_78111" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">78111</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7811"/>
    </record>

    <record id="pcg_78112" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">78112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7811"/>
    </record>

    <record id="pcg_7815" model="account.account.template">
      <field name="name">Reprises sur provisions d'exploitation</field>
      <field name="code">7815</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7816" model="account.account.template">
      <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
      <field name="code">7816</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_78161" model="account.account.template">
      <field name="name">Immobilisations incorporelles</field>
      <field name="code">78161</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7816"/>
    </record>

    <record id="pcg_78162" model="account.account.template">
      <field name="name">Immobilisations corporelles</field>
      <field name="code">78162</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7816"/>
    </record>

    <record id="pcg_7817" model="account.account.template">
      <field name="name">Reprises sur dépréciations des actifs circulants</field>
      <field name="code">7817</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_78173" model="account.account.template">
      <field name="name">Stocks et en-cours</field>
      <field name="code">78173</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7817"/>
    </record>

    <record id="pcg_78174" model="account.account.template">
      <field name="name">Créances</field>
      <field name="code">78174</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7817"/>
    </record>

    <record id="pcg_786" model="account.account.template">
      <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
      <field name="code">786</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_78"/>
    </record>

    <record id="pcg_7865" model="account.account.template">
      <field name="name">Reprises sur provisions financiers</field>
      <field name="code">7865</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_786"/>
    </record>

    <record id="pcg_7866" model="account.account.template">
      <field name="name">Reprises sur dépréciations des éléments financiers</field>
      <field name="code">7866</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_786"/>
    </record>

    <record id="pcg_78662" model="account.account.template">
      <field name="name">Immobilisations financières</field>
      <field name="code">78662</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7866"/>
    </record>

    <record id="pcg_78665" model="account.account.template">
      <field name="name">Valeurs mobilières de placement</field>
      <field name="code">78665</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7866"/>
    </record>

    <record id="pcg_787" model="account.account.template">
      <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
      <field name="code">787</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_78"/>
    </record>

    <record id="pcg_7872" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
      <field name="code">7872</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_787"/>
    </record>

    <record id="pcg_78725" model="account.account.template">
      <field name="name">Amortissements dérogatoires</field>
      <field name="code">78725</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7872"/>
    </record>

    <record id="pcg_78726" model="account.account.template">
      <field name="name">Provision spéciale de réévaluation</field>
      <field name="code">78726</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7872"/>
    </record>

    <record id="pcg_78727" model="account.account.template">
      <field name="name">Plus-values réinvesties</field>
      <field name="code">78727</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_7872"/>
    </record>

    <record id="pcg_7873" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (stocks) </field>
      <field name="code">7873</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_787"/>
    </record>

    <record id="pcg_7874" model="account.account.template">
      <field name="name">Reprises sur autres provisions réglementées </field>
      <field name="code">7874</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_787"/>
    </record>

    <record id="pcg_7875" model="account.account.template">
      <field name="name">Reprises sur provisions exceptionnelles</field>
      <field name="code">7875</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_787"/>
    </record>

    <record id="pcg_7876" model="account.account.template">
      <field name="name">Reprises pour dépréciations exceptionnelles</field>
      <field name="code">7876</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_787"/>
    </record>

    <record id="pcg_79" model="account.account.template">
      <field name="name">Transferts de charges</field>
      <field name="code">79</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_7"/>
    </record>

    <record id="pcg_791" model="account.account.template">
      <field name="name">Transferts de charges d'exploitation</field>
      <field name="code">791</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_79"/>
    </record>

    <record id="pcg_796" model="account.account.template">
      <field name="name">Transferts de charges financières</field>
      <field name="code">796</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_79"/>
    </record>

    <record id="pcg_797" model="account.account.template">
      <field name="name">Transferts de charges exceptionnelles</field>
      <field name="code">797</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income"/>

      <field name="parent_id" ref="pcg_79"/>
    </record>

    <record id="pcg_Classe_8" model="account.account.template">
      <field name="name">Comptes spéciaux</field>
      <field name="code">Classes 8</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_0"/>
    </record>

    <record id="pcg_80" model="account.account.template">
      <field name="name">Engagements</field>
      <field name="code">80</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_8"/>
    </record>

    <record id="pcg_801" model="account.account.template">
      <field name="name">Engagements donnés par l'entité</field>
      <field name="code">801</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8011" model="account.account.template">
      <field name="name">Avals, cautions, garanties</field>
      <field name="code">8011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_8014" model="account.account.template">
      <field name="name">Effets circulant sous l'endos de l'entité</field>
      <field name="code">8014</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_8016" model="account.account.template">
      <field name="name">Redevances crédit-bail restant à courir</field>
      <field name="code">8016</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_80161" model="account.account.template">
      <field name="name">Crédit-bail mobilier</field>
      <field name="code">80161</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_8016"/>
    </record>

    <record id="pcg_80165" model="account.account.template">
      <field name="name">Crédit-bail immobilier</field>
      <field name="code">80165</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_8016"/>
    </record>

    <record id="pcg_8018" model="account.account.template">
      <field name="name">Autres engagements donnés</field>
      <field name="code">8018</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_802" model="account.account.template">
      <field name="name">Engagements reçus par l'entité</field>
      <field name="code">802</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8021" model="account.account.template">
      <field name="name">Avals, cautions, garanties</field>
      <field name="code">8021</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_8024" model="account.account.template">
      <field name="name">Créances escomptées non échues</field>
      <field name="code">8024</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_8026" model="account.account.template">
      <field name="name">Engagements reçus pour utilisation en crédit-bail</field>
      <field name="code">8026</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_80261" model="account.account.template">
      <field name="name">Crédit-bail mobilier</field>
      <field name="code">80261</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_8026"/>
    </record>

    <record id="pcg_80265" model="account.account.template">
      <field name="name">Crédit-bail immobilier</field>
      <field name="code">80265</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_8026"/>
    </record>

    <record id="pcg_8028" model="account.account.template">
      <field name="name">Autres engagements reçus</field>
      <field name="code">8028</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_809" model="account.account.template">
      <field name="name">Contrepartie des engagements</field>
      <field name="code">809</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8091" model="account.account.template">
      <field name="name">Contrepartie 801</field>
      <field name="code">8091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_809"/>
    </record>

    <record id="pcg_8092" model="account.account.template">
      <field name="name">Contrepartie 802</field>
      <field name="code">8092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_commitment"/>

      <field name="parent_id" ref="pcg_809"/>
    </record>

    <record id="pcg_88" model="account.account.template">
      <field name="name">Résultats en instance d'affectation</field>
      <field name="code">88</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_8"/>
    </record>

    <record id="pcg_89" model="account.account.template">
      <field name="name">Bilan</field>
      <field name="code">89</field>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_view"/>

      <field name="parent_id" ref="pcg_Classe_8"/>
    </record>

    <record id="pcg_890" model="account.account.template">
      <field name="name">Bilan d'ouverture</field>
      <field name="code">890</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>

      <field name="parent_id" ref="pcg_89"/>
    </record>

    <record id="pcg_891" model="account.account.template">
      <field name="name">Bilan de clôture</field>
      <field name="code">891</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>

      <field name="parent_id" ref="pcg_89"/>
    </record>

  </data>
</openerp>
