{
    "1": {
        "code": 1,
        "nom": "Classe 1 \u2014 Comptes de capitaux (Fonds propres, emprunts et dettes assimil\u00e9s)",
        "parent": 0,
        "position": 1
    },
    "10": {
        "code": 10,
        "nom": "FONDS ASSOCIATIFS ET R\u00c9SERVES",
        "parent": 1,
        "position": 1
    },
    "102": {
        "code": 102,
        "nom": "Fonds associatif sans droit de reprise",
        "parent": 10,
        "position": 1
    },
    "1021": {
        "code": 1021,
        "nom": "Valeur du patrimoine int\u00e9gr\u00e9",
        "parent": 102,
        "position": 1
    },
    "1022": {
        "code": 1022,
        "nom": "Fonds statutaire",
        "parent": 102,
        "position": 1
    },
    "1024": {
        "code": 1024,
        "nom": "Apports sans droit de reprise",
        "parent": 102,
        "position": 1
    },
    "103": {
        "code": 103,
        "nom": "Fonds associatif avec droit de reprise",
        "parent": 10,
        "position": 1
    },
    "1034": {
        "code": 1034,
        "nom": "Apports avec droit de reprise",
        "parent": 103,
        "position": 1
    },
    "105": {
        "code": 105,
        "nom": "\u00c9carts de r\u00e9\u00e9valuation",
        "parent": 10,
        "position": 1
    },
    "106": {
        "code": 106,
        "nom": "R\u00e9serves",
        "parent": 10,
        "position": 1
    },
    "1063": {
        "code": 1063,
        "nom": "R\u00e9serves statutaires ou contractuelles",
        "parent": 106,
        "position": 1
    },
    "1064": {
        "code": 1064,
        "nom": "R\u00e9serves r\u00e9glement\u00e9es",
        "parent": 106,
        "position": 1
    },
    "1068": {
        "code": 1068,
        "nom": "Autres r\u00e9serves (dont r\u00e9serves pour projet associatif)",
        "parent": 106,
        "position": 1
    },
    "11": {
        "code": 11,
        "nom": "REPORT \u00c0 NOUVEAU",
        "parent": 1,
        "position": 1
    },
    "110": {
        "code": 110,
        "nom": "Report \u00e0 nouveau (Solde cr\u00e9diteur)",
        "parent": 11,
        "position": 1
    },
    "119": {
        "code": 119,
        "nom": "Report \u00e0 nouveau (Solde d\u00e9biteur)",
        "parent": 11,
        "position": 1
    },
    "12": {
        "code": 12,
        "nom": "R\u00c9SULTAT NET DE L'EXERCICE",
        "parent": 1,
        "position": 1
    },
    "120": {
        "code": 120,
        "nom": "R\u00e9sultat de l'exercice (exc\u00e9dent)",
        "parent": 12,
        "position": 1
    },
    "129": {
        "code": 129,
        "nom": "R\u00e9sultat de l'exercice (d\u00e9ficit)",
        "parent": 12,
        "position": 1
    },
    "13": {
        "code": 13,
        "nom": "SUBVENTIONS D'INVESTISSEMENT AFFECT\u00c9ES A DES BIENS NON RENOUVELABLES",
        "parent": 1,
        "position": 1
    },
    "131": {
        "code": 131,
        "nom": "Subventions d'investissement (renouvelables)",
        "parent": 13,
        "position": 1
    },
    "139": {
        "code": 139,
        "nom": "Subventions d'investissement inscrites au compte de r\u00e9sultat",
        "parent": 13,
        "position": 1
    },
    "14": {
        "code": 14,
        "nom": "PROVISIONS REGLEMENT\u00c9ES",
        "parent": 1,
        "position": 1
    },
    "15": {
        "code": 15,
        "nom": "PROVISIONS",
        "parent": 1,
        "position": 1
    },
    "151": {
        "code": 151,
        "nom": "Provisions pour risques",
        "parent": 15,
        "position": 1
    },
    "157": {
        "code": 157,
        "nom": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices",
        "parent": 15,
        "position": 1
    },
    "158": {
        "code": 158,
        "nom": "Autres provisions pour charges",
        "parent": 15,
        "position": 1
    },
    "16": {
        "code": 16,
        "nom": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES",
        "parent": 1,
        "position": 1
    },
    "164": {
        "code": 164,
        "nom": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dits",
        "parent": 16,
        "position": 1
    },
    "165": {
        "code": 165,
        "nom": "D\u00e9p\u00f4ts et cautionnements re\u00e7us",
        "parent": 16,
        "position": 1
    },
    "167": {
        "code": 167,
        "nom": "Emprunts et dettes assorties de conditions particuli\u00e8res",
        "parent": 16,
        "position": 1
    },
    "168": {
        "code": 168,
        "nom": "Autres emprunts et dettes assimil\u00e9s",
        "parent": 16,
        "position": 1
    },
    "17": {
        "code": 17,
        "nom": "DETTES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS",
        "parent": 1,
        "position": 1
    },
    "18": {
        "code": 18,
        "nom": "COMPTES DE LIAISON DES \u00c9TABLISSEMENTS",
        "parent": 1,
        "position": 1
    },
    "181": {
        "code": 181,
        "nom": "Apports permanents entre si\u00e8ge social et \u00e9tablissements",
        "parent": 18,
        "position": 1
    },
    "185": {
        "code": 185,
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements et si\u00e8ge social",
        "parent": 18,
        "position": 1
    },
    "186": {
        "code": 186,
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
        "parent": 18,
        "position": 1
    },
    "187": {
        "code": 187,
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
        "parent": 18,
        "position": 1
    },
    "19": {
        "code": 19,
        "nom": "FONDS D\u00c9DI\u00c9S",
        "parent": 1,
        "position": 1
    },
    "194": {
        "code": 194,
        "nom": "Fonds d\u00e9di\u00e9s sur subventions de fonctionnement",
        "parent": 19,
        "position": 1
    },
    "195": {
        "code": 195,
        "nom": "Fonds d\u00e9di\u00e9s sur dons manuels affect\u00e9s",
        "parent": 19,
        "position": 1
    },
    "197": {
        "code": 197,
        "nom": "Fonds d\u00e9di\u00e9s sur legs et donations affect\u00e9s",
        "parent": 19,
        "position": 1
    },
    "198": {
        "code": 198,
        "nom": "Exc\u00e9dent disponible apr\u00e8s affectation au projet associatif",
        "parent": 19,
        "position": 1
    },
    "199": {
        "code": 199,
        "nom": "Reprise des fonds affect\u00e9s au projet associatif",
        "parent": 19,
        "position": 1
    },
    "2": {
        "code": 2,
        "nom": "Classe 2 \u2014 Comptes d'immobilisations",
        "parent": 0,
        "position": 2
    },
    "20": {
        "code": 20,
        "nom": "IMMOBILISATIONS INCORPORELLES",
        "parent": 2,
        "position": 2
    },
    "200": {
        "code": 200,
        "nom": "Immobilisations incorporelles",
        "parent": 20,
        "position": 2
    },
    "21": {
        "code": 21,
        "nom": "IMMOBILISATIONS CORPORELLES",
        "parent": 2,
        "position": 2
    },
    "210": {
        "code": 210,
        "nom": "Investissements",
        "parent": 21,
        "position": 2
    },
    "22": {
        "code": 22,
        "nom": "IMMOBILISATIONS GREV\u00c9ES DE DROITS",
        "parent": 2,
        "position": 2
    },
    "228": {
        "code": 228,
        "nom": "Immobilisations grev\u00e9es de droits",
        "parent": 22,
        "position": 2
    },
    "229": {
        "code": 229,
        "nom": "Droits des propri\u00e9taires",
        "parent": 22,
        "position": 2
    },
    "23": {
        "code": 23,
        "nom": "IMMOBILISATIONS EN COURS",
        "parent": 2,
        "position": 2
    },
    "231": {
        "code": 231,
        "nom": "Immobilisations corporelles en cours",
        "parent": 23,
        "position": 2
    },
    "238": {
        "code": 238,
        "nom": "Avances et acomptes vers\u00e9s sur commande d'immobilisations corporelles",
        "parent": 23,
        "position": 2
    },
    "26": {
        "code": 26,
        "nom": "PARTICIPATIONS ET CR\u00c9ANCES RATTACH\u00c9ES A DES PARTICIPATIONS",
        "parent": 2,
        "position": 2
    },
    "261": {
        "code": 261,
        "nom": "Titres de participation",
        "parent": 26,
        "position": 2
    },
    "27": {
        "code": 27,
        "nom": "AUTRES IMMOBILISATIONS FINANCI\u00c8RES",
        "parent": 2,
        "position": 2
    },
    "270": {
        "code": 270,
        "nom": "Participations financi\u00e8res",
        "parent": 27,
        "position": 2
    },
    "275": {
        "code": 275,
        "nom": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s",
        "parent": 27,
        "position": 2
    },
    "28": {
        "code": 28,
        "nom": "AMORTISSEMENTS DES IMMOBILISATIONS",
        "parent": 2,
        "position": 2
    },
    "280": {
        "code": 280,
        "nom": "Amortissements des immobilisations incorporelles",
        "parent": 28,
        "position": 2
    },
    "281": {
        "code": 281,
        "nom": "Amortissements des immobilisations corporelles",
        "parent": 28,
        "position": 2
    },
    "29": {
        "code": 29,
        "nom": "D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS",
        "parent": 2,
        "position": 2
    },
    "290": {
        "code": 290,
        "nom": "D\u00e9pr\u00e9ciation des immobilisations incorporelles",
        "parent": 29,
        "position": 2
    },
    "291": {
        "code": 291,
        "nom": "D\u00e9pr\u00e9ciation des immobilisations corporelles",
        "parent": 29,
        "position": 2
    },
    "3": {
        "code": 3,
        "nom": "Classe 3 \u2014 Comptes de stocks",
        "parent": 0,
        "position": 2
    },
    "31": {
        "code": 31,
        "nom": "MATIERES PREMIERES ET FOURNITURES",
        "parent": 3,
        "position": 2
    },
    "311": {
        "code": 311,
        "nom": "Mati\u00e8res",
        "parent": 31,
        "position": 2
    },
    "317": {
        "code": 317,
        "nom": "Fournitures",
        "parent": 31,
        "position": 2
    },
    "32": {
        "code": 32,
        "nom": "AUTRES APPROVISIONNEMENTS",
        "parent": 3,
        "position": 2
    },
    "321": {
        "code": 321,
        "nom": "Mati\u00e8res consommables",
        "parent": 32,
        "position": 2
    },
    "322": {
        "code": 322,
        "nom": "Fournitures consommables",
        "parent": 32,
        "position": 2
    },
    "33": {
        "code": 33,
        "nom": "EN-COURS DE PRODUCTION DE BIENS",
        "parent": 3,
        "position": 2
    },
    "331": {
        "code": 331,
        "nom": "Produits en cours",
        "parent": 33,
        "position": 2
    },
    "335": {
        "code": 335,
        "nom": "Travaux en cours",
        "parent": 33,
        "position": 2
    },
    "34": {
        "code": 34,
        "nom": "EN-COURS DE PRODUCTION DE SERVICES",
        "parent": 3,
        "position": 2
    },
    "35": {
        "code": 35,
        "nom": "STOCKS DE PRODUITS",
        "parent": 3,
        "position": 2
    },
    "351": {
        "code": 351,
        "nom": "Produits interm\u00e9diaires",
        "parent": 35,
        "position": 2
    },
    "355": {
        "code": 355,
        "nom": "Produits finis",
        "parent": 35,
        "position": 2
    },
    "358": {
        "code": 358,
        "nom": "Produits r\u00e9siduels",
        "parent": 35,
        "position": 2
    },
    "3581": {
        "code": 3581,
        "nom": "D\u00e9chets",
        "parent": 358,
        "position": 2
    },
    "3585": {
        "code": 3585,
        "nom": "Rebuts",
        "parent": 358,
        "position": 2
    },
    "3586": {
        "code": 3586,
        "nom": "Mati\u00e8re de r\u00e9cup\u00e9ration",
        "parent": 358,
        "position": 2
    },
    "37": {
        "code": 37,
        "nom": "STOCKS DE MARCHANDISES",
        "parent": 3,
        "position": 2
    },
    "370": {
        "code": 370,
        "nom": "Autres stocks de marchandises",
        "parent": 37,
        "position": 2
    },
    "39": {
        "code": 39,
        "nom": "PROVISIONS POUR DEPRECIATION DES STOCKS ET EN-COURS",
        "parent": 3,
        "position": 2
    },
    "391": {
        "code": 391,
        "nom": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res et fournitures",
        "parent": 39,
        "position": 2
    },
    "4": {
        "code": 4,
        "nom": "Classe 4 \u2014 Comptes de tiers",
        "parent": 0,
        "position": 3
    },
    "40": {
        "code": 40,
        "nom": "FOURNISSEURS ET COMPTES RATTACH\u00c9S",
        "parent": 4,
        "position": 1
    },
    "401": {
        "code": 401,
        "nom": "Fournisseurs",
        "parent": 40,
        "position": 1
    },
    "4010": {
        "code": 4010,
        "nom": "Autres fournisseurs",
        "parent": 401,
        "position": 1
    },
    "408": {
        "code": 408,
        "nom": "Fournisseurs - Factures non parvenues",
        "parent": 40,
        "position": 1
    },
    "409": {
        "code": 409,
        "nom": "Avances aux fournisseurs",
        "parent": 40,
        "position": 2
    },
    "41": {
        "code": 41,
        "nom": "USAGERS ET COMPTES RATTACH\u00c9S",
        "parent": 4,
        "position": 2
    },
    "411": {
        "code": 411,
        "nom": "Usagers",
        "parent": 41,
        "position": 2
    },
    "4110": {
        "code": 4110,
        "nom": "Autres usagers",
        "parent": 411,
        "position": 2
    },
    "419": {
        "code": 419,
        "nom": "Avances aux usagers",
        "parent": 41,
        "position": 1
    },
    "42": {
        "code": 42,
        "nom": "PERSONNEL ET COMPTES RATTACH\u00c9S",
        "parent": 4,
        "position": 1
    },
    "421": {
        "code": 421,
        "nom": "Personnel - R\u00e9mun\u00e9rations dues",
        "parent": 42,
        "position": 1
    },
    "4210": {
        "code": 4210,
        "nom": "Autres membres du personnel",
        "parent": 421,
        "position": 1
    },
    "425": {
        "code": 425,
        "nom": "Personnel - Avances et acomptes",
        "parent": 42,
        "position": 2
    },
    "428": {
        "code": 428,
        "nom": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir",
        "parent": 42,
        "position": 1
    },
    "43": {
        "code": 43,
        "nom": "S\u00c9CURIT\u00c9 SOCIALE ET AUTRES ORGANISMES SOCIAUX",
        "parent": 4,
        "position": 1
    },
    "430": {
        "code": 430,
        "nom": "Dettes et cr\u00e9dits envers les organismes sociaux",
        "parent": 43,
        "position": 1
    },
    "431": {
        "code": 431,
        "nom": "S\u00e9curit\u00e9 sociale",
        "parent": 43,
        "position": 1
    },
    "437": {
        "code": 437,
        "nom": "Autres organismes sociaux",
        "parent": 43,
        "position": 1
    },
    "4372": {
        "code": 4372,
        "nom": "Mutuelles",
        "parent": 437,
        "position": 1
    },
    "4373": {
        "code": 4373,
        "nom": "Caisse de retraite et de pr\u00e9voyance",
        "parent": 437,
        "position": 1
    },
    "4374": {
        "code": 4374,
        "nom": "Caisse d'allocations de ch\u00f4mage - P\u00f4le emploi",
        "parent": 437,
        "position": 1
    },
    "4375": {
        "code": 4375,
        "nom": "AGESSA",
        "parent": 437,
        "position": 1
    },
    "4378": {
        "code": 4378,
        "nom": "Autres organismes sociaux - Divers",
        "parent": 437,
        "position": 1
    },
    "438": {
        "code": 438,
        "nom": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir",
        "parent": 43,
        "position": 1
    },
    "4382": {
        "code": 4382,
        "nom": "Charges sociales sur cong\u00e9s \u00e0 payer",
        "parent": 438,
        "position": 1
    },
    "4386": {
        "code": 4386,
        "nom": "Autres charges \u00e0 payer",
        "parent": 438,
        "position": 1
    },
    "4387": {
        "code": 4387,
        "nom": "Produits \u00e0 recevoir",
        "parent": 438,
        "position": 2
    },
    "439": {
        "code": 439,
        "nom": "Avances aupr\u00e8s des organismes sociaux",
        "parent": 43,
        "position": 1
    },
    "44": {
        "code": 44,
        "nom": "\u00c9TAT ET AUTRES COLLECTIVIT\u00c9S PUBLIQUES",
        "parent": 4,
        "position": 2
    },
    "441": {
        "code": 441,
        "nom": "\u00c9tat - Subventions \u00e0 recevoir",
        "parent": 44,
        "position": 2
    },
    "4411": {
        "code": 4411,
        "nom": "Subventions d'investissement",
        "parent": 441,
        "position": 2
    },
    "4417": {
        "code": 4417,
        "nom": "Subventions d'exploitation",
        "parent": 441,
        "position": 2
    },
    "4418": {
        "code": 4418,
        "nom": "Subventions d'\u00e9quilibre",
        "parent": 441,
        "position": 2
    },
    "4419": {
        "code": 4419,
        "nom": "Avances sur subventions",
        "parent": 441,
        "position": 2
    },
    "442": {
        "code": 442,
        "nom": "\u00c9tat - Imp\u00f4ts et taxes recouvrables sur des tiers",
        "parent": 44,
        "position": 1
    },
    "444": {
        "code": 444,
        "nom": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices",
        "parent": 44,
        "position": 2
    },
    "445": {
        "code": 445,
        "nom": "\u00c9tat - Taxes sur le chiffre d'affaires",
        "parent": 44,
        "position": 2
    },
    "4455": {
        "code": 4455,
        "nom": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser",
        "parent": 445,
        "position": 2
    },
    "44551": {
        "code": 44551,
        "nom": "TVA \u00e0 d\u00e9caisser",
        "parent": 4455,
        "position": 2
    },
    "44558": {
        "code": 44558,
        "nom": "Taxes assimil\u00e9es \u00e0 la TVA",
        "parent": 4455,
        "position": 2
    },
    "4456": {
        "code": 4456,
        "nom": "Taxes sur le chiffre d'affaires d\u00e9ductibles",
        "parent": 445,
        "position": 2
    },
    "44562": {
        "code": 44562,
        "nom": "TVA sur immobilisations",
        "parent": 4456,
        "position": 2
    },
    "44566": {
        "code": 44566,
        "nom": "TVA sur autres biens et services",
        "parent": 4456,
        "position": 2
    },
    "4457": {
        "code": 4457,
        "nom": "Taxes sur le chiffre d'affaires collect\u00e9es par l'association",
        "parent": 445,
        "position": 2
    },
    "4458": {
        "code": 4458,
        "nom": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente",
        "parent": 445,
        "position": 2
    },
    "44581": {
        "code": 44581,
        "nom": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
        "parent": 4458,
        "position": 2
    },
    "44582": {
        "code": 44582,
        "nom": "Acomptes - R\u00e9gime du forfait",
        "parent": 4458,
        "position": 2
    },
    "44583": {
        "code": 44583,
        "nom": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
        "parent": 4458,
        "position": 2
    },
    "44584": {
        "code": 44584,
        "nom": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
        "parent": 4458,
        "position": 2
    },
    "44586": {
        "code": 44586,
        "nom": "Taxes sur le chiffre d'affaires sur factures non parvenues",
        "parent": 4458,
        "position": 2
    },
    "44587": {
        "code": 44587,
        "nom": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
        "parent": 4458,
        "position": 2
    },
    "447": {
        "code": 447,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
        "parent": 44,
        "position": 1
    },
    "4471": {
        "code": 4471,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
        "parent": 447,
        "position": 1
    },
    "44711": {
        "code": 44711,
        "nom": "Taxe sur les salaires",
        "parent": 4471,
        "position": 1
    },
    "44713": {
        "code": 44713,
        "nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
        "parent": 4471,
        "position": 1
    },
    "44714": {
        "code": 44714,
        "nom": "Cotisation par d\u00e9faut d'investissement obligatoire dans la construction",
        "parent": 4471,
        "position": 1
    },
    "44718": {
        "code": 44718,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
        "parent": 4471,
        "position": 1
    },
    "4473": {
        "code": 4473,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Autres organismes)",
        "parent": 447,
        "position": 1
    },
    "44733": {
        "code": 44733,
        "nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
        "parent": 4473,
        "position": 1
    },
    "44734": {
        "code": 44734,
        "nom": "Participation des employeurs \u00e0 l'effort de construction (versements \u00e0 fonds perdus)",
        "parent": 4473,
        "position": 1
    },
    "4475": {
        "code": 4475,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
        "parent": 447,
        "position": 1
    },
    "4477": {
        "code": 4477,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
        "parent": 447,
        "position": 1
    },
    "448": {
        "code": 448,
        "nom": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir",
        "parent": 44,
        "position": 1
    },
    "4482": {
        "code": 4482,
        "nom": "Charges fiscales sur cong\u00e9s \u00e0 payer",
        "parent": 448,
        "position": 1
    },
    "4486": {
        "code": 4486,
        "nom": "Autres charges \u00e0 payer",
        "parent": 448,
        "position": 1
    },
    "4487": {
        "code": 4487,
        "nom": "Produits \u00e0 recevoir",
        "parent": 448,
        "position": 2
    },
    "449": {
        "code": 449,
        "nom": "Avances aupr\u00e8s de l'\u00e9tat et des collectivit\u00e9s publiques",
        "parent": 44,
        "position": 1
    },
    "45": {
        "code": 45,
        "nom": "CONF\u00c9D\u00c9RATION, F\u00c9D\u00c9RATION, UNIONS ET ASSOCIATIONS AFFILI\u00c9ES",
        "parent": 4,
        "position": 3
    },
    "451": {
        "code": 451,
        "nom": "Conf\u00e9d\u00e9ration, f\u00e9d\u00e9ration et associations affili\u00e9es - Compte courant",
        "parent": 45,
        "position": 3
    },
    "455": {
        "code": 455,
        "nom": "Soci\u00e9taires - Comptes courants",
        "parent": 45,
        "position": 3
    },
    "46": {
        "code": 46,
        "nom": "D\u00c9BITEURS DIVERS ET CR\u00c9DITEURS DIVERS",
        "parent": 4,
        "position": 3
    },
    "467": {
        "code": 467,
        "nom": "Autres comptes d\u00e9biteurs et cr\u00e9diteurs",
        "parent": 46,
        "position": 3
    },
    "468": {
        "code": 468,
        "nom": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir",
        "parent": 46,
        "position": 3
    },
    "4686": {
        "code": 4686,
        "nom": "Charges \u00e0 payer",
        "parent": 468,
        "position": 1
    },
    "4687": {
        "code": 4687,
        "nom": "Produits \u00e0 recevoir",
        "parent": 468,
        "position": 2
    },
    "47": {
        "code": 47,
        "nom": "COMPTES TRANSITOIRES OU D'ATTENTE",
        "parent": 4,
        "position": 3
    },
    "471": {
        "code": 471,
        "nom": "Recettes \u00e0 classer",
        "parent": 47,
        "position": 1
    },
    "472": {
        "code": 472,
        "nom": "D\u00e9penses \u00e0 classer et \u00e0 r\u00e9gulariser",
        "parent": 47,
        "position": 2
    },
    "48": {
        "code": 48,
        "nom": "COMPTES DE R\u00c9GULARISATION",
        "parent": 4,
        "position": 3
    },
    "481": {
        "code": 481,
        "nom": "Charges \u00e0 r\u00e9partir sur plusieurs exercices",
        "parent": 48,
        "position": 2
    },
    "486": {
        "code": 486,
        "nom": "Charges constat\u00e9es d'avance",
        "parent": 48,
        "position": 2
    },
    "487": {
        "code": 487,
        "nom": "Produits constat\u00e9s d'avance",
        "parent": 48,
        "position": 1
    },
    "49": {
        "code": 49,
        "nom": "DEPRECIATION DES COMPTES DE TIERS",
        "parent": 4,
        "position": 2
    },
    "491": {
        "code": 491,
        "nom": "D\u00e9pr\u00e9ciation des comptes clients",
        "parent": 49,
        "position": 2
    },
    "496": {
        "code": 496,
        "nom": "D\u00e9pr\u00e9ciation des comptes d\u00e9biteurs divers",
        "parent": 49,
        "position": 2
    },
    "5": {
        "code": 5,
        "nom": "Classe 5 \u2014 Comptes financiers",
        "parent": 0,
        "position": 2
    },
    "50": {
        "code": 50,
        "nom": "VALEURS MOBILI\u00c8RES DE PLACEMENT",
        "parent": 5,
        "position": 2
    },
    "51": {
        "code": 51,
        "nom": "BANQUES, \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S",
        "parent": 5,
        "position": 2
    },
    "511": {
        "code": 511,
        "nom": "Valeurs à l'encaissement",
        "parent": 51,
        "position": 2
    },
    "5112": {
        "code": 5112,
        "nom": "Chèques à encaisser",
        "parent": 511,
        "position": 2
    },
    "5115": {
        "code": 5115,
        "nom": "Paiements par carte à encaisser",
        "parent": 511,
        "position": 2
    },
    "512": {
        "code": 512,
        "nom": "Banques",
        "parent": 51,
        "position": 2
    },
    "53": {
        "code": 53,
        "nom": "CAISSE",
        "parent": 5,
        "position": 2
    },
    "530": {
        "code": 530,
        "nom": "Caisse",
        "parent": 53,
        "position": 2
    },
    "54": {
        "code": 54,
        "nom": "R\u00c9GIES D'AVANCES ET ACCR\u00c9DITIFS",
        "parent": 5,
        "position": 2
    },
    "58": {
        "code": 58,
        "nom": "VIREMENTS INTERNES",
        "parent": 5,
        "position": 2
    },
    "59": {
        "code": 59,
        "nom": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES COMPTES FINANCIERS",
        "parent": 5,
        "position": 2
    },
    "6": {
        "code": 6,
        "nom": "Classe 6 \u2014 Comptes de charges",
        "parent": 0,
        "position": 8
    },
    "60": {
        "code": 60,
        "nom": "ACHATS",
        "parent": 6,
        "position": 8
    },
    "601": {
        "code": 601,
        "nom": "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res et fournitures",
        "parent": 60,
        "position": 8
    },
    "602": {
        "code": 602,
        "nom": "Achats stock\u00e9s - Autres approvisionnements",
        "parent": 60,
        "position": 8
    },
    "604": {
        "code": 604,
        "nom": "Achat d'\u00e9tudes et prestations de services",
        "parent": 60,
        "position": 8
    },
    "606": {
        "code": 606,
        "nom": "Achats non stock\u00e9s de mati\u00e8res et fournitures",
        "parent": 60,
        "position": 8
    },
    "6061": {
        "code": 6061,
        "nom": "Fournitures non stockables (eau, \u00e9nergie...)",
        "parent": 606,
        "position": 8
    },
    "6063": {
        "code": 6063,
        "nom": "Fournitures d'entretien et de petit \u00e9quipement",
        "parent": 606,
        "position": 8
    },
    "6064": {
        "code": 6064,
        "nom": "Fournitures administratives",
        "parent": 606,
        "position": 8
    },
    "6068": {
        "code": 6068,
        "nom": "Autres mati\u00e8res et fournitures",
        "parent": 606,
        "position": 8
    },
    "607": {
        "code": 607,
        "nom": "Achats de marchandises",
        "parent": 60,
        "position": 8
    },
    "61": {
        "code": 61,
        "nom": "SERVICES EXT\u00c9RIEURS",
        "parent": 6,
        "position": 8
    },
    "611": {
        "code": 611,
        "nom": "Sous-traitance g\u00e9n\u00e9rale",
        "parent": 61,
        "position": 8
    },
    "612": {
        "code": 612,
        "nom": "Redevances de cr\u00e9dit-bail",
        "parent": 61,
        "position": 8
    },
    "613": {
        "code": 613,
        "nom": "Locations",
        "parent": 61,
        "position": 8
    },
    "614": {
        "code": 614,
        "nom": "Charges locatives et de co-propri\u00e9t\u00e9",
        "parent": 61,
        "position": 8
    },
    "615": {
        "code": 615,
        "nom": "Entretiens et r\u00e9parations",
        "parent": 61,
        "position": 8
    },
    "616": {
        "code": 616,
        "nom": "Primes d'assurance",
        "parent": 61,
        "position": 8
    },
    "618": {
        "code": 618,
        "nom": "Divers",
        "parent": 61,
        "position": 8
    },
    "62": {
        "code": 62,
        "nom": "AUTRES SERVICES EXT\u00c9RIEURS",
        "parent": 6,
        "position": 8
    },
    "621": {
        "code": 621,
        "nom": "Personnel ext\u00e9rieur \u00e0 l'association",
        "parent": 62,
        "position": 8
    },
    "622": {
        "code": 622,
        "nom": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires",
        "parent": 62,
        "position": 8
    },
    "6226": {
        "code": 6226,
        "nom": "Honoraires",
        "parent": 622,
        "position": 8
    },
    "6227": {
        "code": 6227,
        "nom": "Frais d'actes et de contentieux",
        "parent": 622,
        "position": 8
    },
    "6228": {
        "code": 6228,
        "nom": "Divers",
        "parent": 622,
        "position": 8
    },
    "623": {
        "code": 623,
        "nom": "Publicit\u00e9, publications, relations publiques",
        "parent": 62,
        "position": 8
    },
    "624": {
        "code": 624,
        "nom": "Transports de biens et transports collectifs du personnel",
        "parent": 62,
        "position": 8
    },
    "625": {
        "code": 625,
        "nom": "D\u00e9placements, missions et r\u00e9ceptions",
        "parent": 62,
        "position": 8
    },
    "626": {
        "code": 626,
        "nom": "Frais postaux et de t\u00e9l\u00e9communications",
        "parent": 62,
        "position": 8
    },
    "627": {
        "code": 627,
        "nom": "Services bancaires et assimil\u00e9s",
        "parent": 62,
        "position": 8
    },
    "628": {
        "code": 628,
        "nom": "Divers",
        "parent": 62,
        "position": 8
    },
    "63": {
        "code": 63,
        "nom": "IMP\u00d4TS, TAXES ET VERSEMENTS ASSIMIL\u00c9S",
        "parent": 6,
        "position": 8
    },
    "631": {
        "code": 631,
        "nom": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
        "parent": 63,
        "position": 8
    },
    "6311": {
        "code": 6311,
        "nom": "Taxes sur les salaires",
        "parent": 631,
        "position": 8
    },
    "6313": {
        "code": 6313,
        "nom": "Participations des employeurs \u00e0 la formation professionnelle continue",
        "parent": 631,
        "position": 8
    },
    "635": {
        "code": 635,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
        "parent": 63,
        "position": 8
    },
    "6351": {
        "code": 6351,
        "nom": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)",
        "parent": 635,
        "position": 8
    },
    "6353": {
        "code": 6353,
        "nom": "Imp\u00f4ts indirects",
        "parent": 635,
        "position": 8
    },
    "637": {
        "code": 637,
        "nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
        "parent": 63,
        "position": 8
    },
    "64": {
        "code": 64,
        "nom": "CHARGES DE PERSONNEL",
        "parent": 6,
        "position": 8
    },
    "641": {
        "code": 641,
        "nom": "R\u00e9mun\u00e9rations du personnel",
        "parent": 64,
        "position": 8
    },
    "643": {
        "code": 643,
        "nom": "R\u00e9mun\u00e9rations du personnel artistique et assimil\u00e9s",
        "parent": 64,
        "position": 8
    },
    "645": {
        "code": 645,
        "nom": "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance",
        "parent": 64,
        "position": 8
    },
    "647": {
        "code": 647,
        "nom": "Autres charges sociales",
        "parent": 64,
        "position": 8
    },
    "648": {
        "code": 648,
        "nom": "Autres charges de personnel",
        "parent": 64,
        "position": 8
    },
    "65": {
        "code": 65,
        "nom": "AUTRES CHARGES DE GESTION COURANTE",
        "parent": 6,
        "position": 8
    },
    "652": {
        "code": 652,
        "nom": "Licences fédérales",
        "parent": 652,
        "position": 8
    },
    "658": {
        "code": 658,
        "nom": "Charges diverses de gestion courante",
        "parent": 65,
        "position": 8
    },
    "66": {
        "code": 66,
        "nom": "CHARGES FINANCI\u00c8RES",
        "parent": 6,
        "position": 8
    },
    "661": {
        "code": 661,
        "nom": "Charges d'int\u00e9r\u00eats",
        "parent": 66,
        "position": 8
    },
    "67": {
        "code": 67,
        "nom": "CHARGES EXCEPTIONNELLES",
        "parent": 6,
        "position": 8
    },
    "671": {
        "code": 671,
        "nom": "Charges exceptionnelles sur op\u00e9rations de gestion",
        "parent": 67,
        "position": 8
    },
    "6713": {
        "code": 6713,
        "nom": "Dons, lib\u00e9ralit\u00e9s",
        "parent": 671,
        "position": 8
    },
    "678": {
        "code": 678,
        "nom": "Autres charges exceptionnelles",
        "parent": 67,
        "position": 8
    },
    "6788": {
        "code": 6788,
        "nom": "Charges exceptionnelles diverses",
        "parent": 678,
        "position": 8
    },
    "68": {
        "code": 68,
        "nom": "DOTATIONS AUX AMORTISSEMENTS, D\u00c9PR\u00c9CIATIONS, PROVISIONS ET ENGAGEMENTS",
        "parent": 6,
        "position": 8
    },
    "681": {
        "code": 681,
        "nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation",
        "parent": 68,
        "position": 8
    },
    "6811": {
        "code": 6811,
        "nom": "Dotations aux amortissements des immobilisations incorporelles et corporelles",
        "parent": 681,
        "position": 8
    },
    "68111": {
        "code": 68111,
        "nom": "Immobilisations incorporelles",
        "parent": 6811,
        "position": 8
    },
    "68112": {
        "code": 68112,
        "nom": "Immobilisations corporelles",
        "parent": 6811,
        "position": 8
    },
    "686": {
        "code": 686,
        "nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res",
        "parent": 68,
        "position": 8
    },
    "69": {
        "code": 69,
        "nom": "PARTICIPATION DES SALARI\u00c9S - IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES ET ASSIMIL\u00c9S",
        "parent": 6,
        "position": 8
    },
    "695": {
        "code": 695,
        "nom": "Imp\u00f4ts sur les soci\u00e9t\u00e9s (y compris imp\u00f4ts sur les soci\u00e9t\u00e9s des personnes morales non lucratives)",
        "parent": 69,
        "position": 8
    },
    "7": {
        "code": 7,
        "nom": "Classe 7 \u2014 Comptes de produits",
        "parent": 0,
        "position": 4
    },
    "70": {
        "code": 70,
        "nom": "VENTES DE PRODUITS FINIS, PRESTATIONS DE SERVICES, MARCHANDISES",
        "parent": 7,
        "position": 4
    },
    "701": {
        "code": 701,
        "nom": "Ventes de produits finis",
        "parent": 70,
        "position": 4
    },
    "706": {
        "code": 706,
        "nom": "Prestations de services",
        "parent": 70,
        "position": 4
    },
    "707": {
        "code": 707,
        "nom": "Ventes de marchandises",
        "parent": 70,
        "position": 4
    },
    "708": {
        "code": 708,
        "nom": "Produits des activit\u00e9s annexes",
        "parent": 70,
        "position": 4
    },
    "71": {
        "code": 71,
        "nom": "PRODUCTION STOCK\u00c9E (OU D\u00c9STOCKAGE)",
        "parent": 7,
        "position": 4
    },
    "72": {
        "code": 72,
        "nom": "PRODUCTION IMMOBILIS\u00c9E",
        "parent": 7,
        "position": 4
    },
    "74": {
        "code": 74,
        "nom": "SUBVENTIONS D'EXPLOITATION",
        "parent": 7,
        "position": 4
    },
    "740": {
        "code": 740,
        "nom": "Subventions re\u00e7ues",
        "parent": 74,
        "position": 4
    },
    "75": {
        "code": 75,
        "nom": "AUTRES PRODUITS DE GESTION COURANTE",
        "parent": 7,
        "position": 4
    },
    "754": {
        "code": 754,
        "nom": "Collectes",
        "parent": 75,
        "position": 4
    },
    "756": {
        "code": 756,
        "nom": "Cotisations",
        "parent": 75,
        "position": 4
    },
    "758": {
        "code": 758,
        "nom": "Produits divers de gestion courante",
        "parent": 75,
        "position": 4
    },
    "7587": {
        "code": 7587,
        "nom": "Ventes de dons en nature",
        "parent": 758,
        "position": 4
    },
    "7588": {
        "code": 7588,
        "nom": "Autres produits de la g\u00e9n\u00e9rosit\u00e9 du public",
        "parent": 758,
        "position": 4
    },
    "76": {
        "code": 76,
        "nom": "PRODUITS FINANCIERS",
        "parent": 7,
        "position": 4
    },
    "760": {
        "code": 760,
        "nom": "Produits financiers",
        "parent": 76,
        "position": 4
    },
    "77": {
        "code": 77,
        "nom": "PRODUITS EXCEPTIONNELS",
        "parent": 7,
        "position": 4
    },
    "771": {
        "code": 771,
        "nom": "Produits exceptionnels sur op\u00e9rations de gestion",
        "parent": 77,
        "position": 4
    },
    "7713": {
        "code": 7713,
        "nom": "Lib\u00e9ralit\u00e9s re\u00e7ues",
        "parent": 771,
        "position": 4
    },
    "7715": {
        "code": 7715,
        "nom": "Subventions d'\u00e9quilibre",
        "parent": 771,
        "position": 4
    },
    "775": {
        "code": 775,
        "nom": "Produits des cessions d'\u00e9l\u00e9ments d'actifs",
        "parent": 77,
        "position": 4
    },
    "778": {
        "code": 778,
        "nom": "Autres produits exceptionnels",
        "parent": 77,
        "position": 4
    },
    "7780": {
        "code": 7780,
        "nom": "Manifestations diverses",
        "parent": 778,
        "position": 4
    },
    "7788": {
        "code": 7788,
        "nom": "Produits exceptionnels divers",
        "parent": 778,
        "position": 4
    },
    "78": {
        "code": 78,
        "nom": "REPRISES SUR AMORTISSEMENTS ET PROVISIONS",
        "parent": 7,
        "position": 4
    },
    "79": {
        "code": 79,
        "nom": "TRANSFERT DE CHARGES",
        "parent": 7,
        "position": 4
    },
    "791": {
        "code": 791,
        "nom": "Transferts de charges d'exploitation",
        "parent": 79,
        "position": 4
    },
    "796": {
        "code": 796,
        "nom": "Transferts de charges financi\u00e8res",
        "parent": 79,
        "position": 4
    },
    "797": {
        "code": 797,
        "nom": "Transferts de charges exceptionnels",
        "parent": 79,
        "position": 4
    },
    "8": {
        "code": 8,
        "nom": "Classe 8 \u00ad\u2014 Comptes sp\u00e9ciaux",
        "parent": 0,
        "position": 12
    },
    "86": {
        "code": 86,
        "nom": "R\u00c9PARTITION PAR NATURE DE CHARGES",
        "parent": 8,
        "position": 8
    },
    "861": {
        "code": 861,
        "nom": "Mise \u00e0 dispositions gratuites de biens",
        "parent": 86,
        "position": 8
    },
    "862": {
        "code": 862,
        "nom": "Prestations",
        "parent": 86,
        "position": 8
    },
    "864": {
        "code": 864,
        "nom": "Personnel b\u00e9n\u00e9vole",
        "parent": 86,
        "position": 8
    },
    "87": {
        "code": 87,
        "nom": "R\u00c9PARTITION PAR NATURE DE RESSOURCES",
        "parent": 8,
        "position": 4
    },
    "870": {
        "code": 870,
        "nom": "B\u00e9n\u00e9volat",
        "parent": 87,
        "position": 4
    },
    "871": {
        "code": 871,
        "nom": "Prestations en nature",
        "parent": 87,
        "position": 4
    },
    "875": {
        "code": 875,
        "nom": "Dons en nature",
        "parent": 87,
        "position": 4
    },
    "89": {
        "code": 89,
        "nom": "BILAN",
        "parent": 8,
        "position": 3
    },
    "890": {
        "code": 890,
        "nom": "Bilan d'ouverture",
        "parent": 89,
        "position": 3
    },
    "891": {
        "code": 891,
        "nom": "Bilan de clôture",
        "parent": 89,
        "position": 3
    },
    "9": {
        "code": 9,
        "nom": "Classe 9 \u2014 Comptes analytiques",
        "parent": 0,
        "position": 12
    }
}