<?xml version="1.0" encoding="ISO-8859-15"?>

<openerp>
<data>
        <!--     
        Plan comptable général pour le Maroc.
    Version du fichier : 13-10-2010
    Mis en place par la société Kazacube - partenaire OpenERP au Maroc
    Vérifié et validé par le cabinet SEDDIK d'expertise comptable, Casablanca.
      --> 

  <record id="pcg_0" model="account.account.template">
    <field name="name">Plan_Comptable_Maroc</field>
    <field name="code">0</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id"/>
  </record>
  <record id="pcg_c15" model="account.account.template">
    <field name="name">COMPTES DE BILAN</field>
    <field name="code">CLASSE 1_5</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_0"/>
  </record>
  <record id="pcg_c67" model="account.account.template">
    <field name="name">COMPTES DE GESTION</field>
    <field name="code">CLASSE 6_7</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_0"/>
  </record>
  <record id="pcg_c8" model="account.account.template">
    <field name="name">COMPTES DE RESULTATS</field>
    <field name="code">CLASSE 8</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_0"/>
  </record>
  <record id="pcg_c1" model="account.account.template">
    <field name="name">COMPTES DE FINANCEMENT PERMANENT</field>
    <field name="code">CLASSE_1</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c15"/>
  </record>
  <record id="pcg_11" model="account.account.template">
    <field name="name">CAPITAUX PROPRES</field>
    <field name="code">11</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c1"/>
  </record>
  <record id="pcg_111" model="account.account.template">
    <field name="name">Capital social ou personnel</field>
    <field name="code">111</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1111" model="account.account.template">
    <field name="name">Capital social</field>
    <field name="code">1111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_111"/>
  </record>
  <record id="pcg_1112" model="account.account.template">
    <field name="name">Fonds de dotation</field>
    <field name="code">1112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_111"/>
  </record>
  <record id="pcg_1117" model="account.account.template">
    <field name="name">Capital personnel</field>
    <field name="code">1117</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_111"/>
  </record>
  <record id="pcg_11171" model="account.account.template">
    <field name="name">Capital individuel</field>
    <field name="code">11171</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_1117"/>
  </record>
  <record id="pcg_11175" model="account.account.template">
    <field name="name">Compte de l'exploitant</field>
    <field name="code">11175</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_1117"/>
  </record>
  <record id="pcg_1119" model="account.account.template">
    <field name="name">Actionnaires, capital souscrit-non appelé</field>
    <field name="code">1119</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_111"/>
  </record>
  <record id="pcg_112" model="account.account.template">
    <field name="name">Primes d'émission, de fusion et d'apport</field>
    <field name="code">112</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1121" model="account.account.template">
    <field name="name">Primes d'émission</field>
    <field name="code">1121</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_112"/>
  </record>
  <record id="pcg_1122" model="account.account.template">
    <field name="name">Primes de fusion</field>
    <field name="code">1122</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_112"/>
  </record>
  <record id="Pcg_1123" model="account.account.template">
    <field name="name">Primes d'apport</field>
    <field name="code">1123</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_112"/>
  </record>
  <record id="pcg_113" model="account.account.template">
    <field name="name">Écarts de réévaluation</field>
    <field name="code">113</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1130" model="account.account.template">
    <field name="name">Écarts de réévaluation</field>
    <field name="code">1130</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_113"/>
  </record>
  <record id="pcg_114" model="account.account.template">
    <field name="name">Réserve légale</field>
    <field name="code">114</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1140" model="account.account.template">
    <field name="name">Réserve légale</field>
    <field name="code">1140</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_114"/>
  </record>
  <record id="pcg_115" model="account.account.template">
    <field name="name">Autres réserves</field>
    <field name="code">115</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1151" model="account.account.template">
    <field name="name">Réserves statutaires ou contractuelles</field>
    <field name="code">1151</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_115"/>
  </record>
  <record id="pcg_1152" model="account.account.template">
    <field name="name">Réserves facultatives</field>
    <field name="code">1152</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_115"/>
  </record>
  <record id="pcg_1155" model="account.account.template">
    <field name="name">Réserves réglementées</field>
    <field name="code">1155</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_115"/>
  </record>
  <record id="pcg_116" model="account.account.template">
    <field name="name">Report à  nouveau</field>
    <field name="code">116</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1161" model="account.account.template">
    <field name="name">Report à  nouveau (solde créditeur)</field>
    <field name="code">1161</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_116"/>
  </record>
  <record id="pcg_1169" model="account.account.template">
    <field name="name">Report à  nouveau (solde débiteur)</field>
    <field name="code">1169</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_116"/>
  </record>
  <record id="pcg_118" model="account.account.template">
    <field name="name">Résultats nets en instance d'affectation</field>
    <field name="code">118</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1181" model="account.account.template">
    <field name="name">Résultats nets en instance d'affectation (solde créditeur)</field>
    <field name="code">1181</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_118"/>
  </record>
  <record id="pcg_1189" model="account.account.template">
    <field name="name">Résultats nets en instance d'affectation (solde débiteur)</field>
    <field name="code">1189</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_118"/>
  </record>
  <record id="pcg_119" model="account.account.template">
    <field name="name">Résultat net de l'exercice</field>
    <field name="code">119</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_11"/>
  </record>
  <record id="pcg_1191" model="account.account.template">
    <field name="name">Résultat net de l'exercice (solde créditeur)</field>
    <field name="code">1191</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_119"/>
  </record>
  <record id="pcg_1199" model="account.account.template">
    <field name="name">Résultat net de l'exercice (solde débiteur)</field>
    <field name="code">1199</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_119"/>
  </record>
  <record id="pcg_13" model="account.account.template">
    <field name="name">CAPITAUX PROPRES ASSIMILES</field>
    <field name="code">13</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_c1"/>
  </record>
  <record id="pcg_131" model="account.account.template">
    <field name="name">Subventions d'investissement</field>
    <field name="code">131</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_13"/>
  </record>
  <record id="pcg_1311" model="account.account.template">
    <field name="name">Subventions d'investissement reçues</field>
    <field name="code">1311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_131"/>
  </record>
  <record id="pcg_1319" model="account.account.template">
    <field name="name">Subventions d'investissement inscrites au CPC</field>
    <field name="code">1319</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_131"/>
  </record>
  <record id="pcg_135" model="account.account.template">
    <field name="name">Provisions réglementées</field>
    <field name="code">135</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_13"/>
  </record>
  <record id="pcg_1351" model="account.account.template">
    <field name="name">Provisions pour amortissements dérogatoires</field>
    <field name="code">1351</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_1352" model="account.account.template">
    <field name="name">Provisions pour plus-values en instance d'imposition</field>
    <field name="code">1352</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_1354" model="account.account.template">
    <field name="name">Provisions pour investissements</field>
    <field name="code">1354</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_1355" model="account.account.template">
    <field name="name">Provisions pour reconstitution des gisements</field>
    <field name="code">1355</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_1356" model="account.account.template">
    <field name="name">Provisions pour acquisition et construction de logements</field>
    <field name="code">1356</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_1358" model="account.account.template">
    <field name="name">Autres provisions réglementées</field>
    <field name="code">1358</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_cp"/>
    <field name="parent_id" ref="pcg_135"/>
  </record>
  <record id="pcg_14" model="account.account.template">
    <field name="name">DETTES DE FINANCEMENT</field>
    <field name="code">14</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c1"/>
  </record>
  <record id="pcg_141" model="account.account.template">
    <field name="name">Emprunts obligataires</field>
    <field name="code">141</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_14"/>
  </record>
  <record id="pcg_1410" model="account.account.template">
    <field name="name">Emprunts obligataires</field>
    <field name="code">1410</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_141"/>
  </record>
  <record id="pcg_148" model="account.account.template">
    <field name="name">Autres dettes de financement</field>
    <field name="code">148</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_14"/>
  </record>
  <record id="pcg_1481" model="account.account.template">
    <field name="name">Emprunts auprès des établissements de crédit</field>
    <field name="code">1481</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1482" model="account.account.template">
    <field name="name">Avances de l'Etat</field>
    <field name="code">1482</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1483" model="account.account.template">
    <field name="name">Dettes rattachées à  des participations</field>
    <field name="code">1483</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1484" model="account.account.template">
    <field name="name">Billets de fonds</field>
    <field name="code">1484</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1485" model="account.account.template">
    <field name="name">Avances reçues et comptes courants bloqués</field>
    <field name="code">1485</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1486" model="account.account.template">
    <field name="name">Fournisseurs d'immobilisation</field>
    <field name="code">1486</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1487" model="account.account.template">
    <field name="name">Dépôts et cautionnements reçues</field>
    <field name="code">1487</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_1488" model="account.account.template">
    <field name="name">Dettes de financement diverses</field>
    <field name="code">1488</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_dlt"/>
    <field name="parent_id" ref="pcg_148"/>
  </record>
  <record id="pcg_15" model="account.account.template">
    <field name="name">Provisions durables pour risques et charges</field>
    <field name="code">15</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c1"/>
  </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="cpt_type_vue"/>
    <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="cpt_type_reg"/>
    <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="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_151"/>
  </record>
  <record id="pcg_1513" model="account.account.template">
    <field name="name">Provisions pour propre assureur</field>
    <field name="code">1513</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_151"/>
  </record>
  <record id="pcg_1514" model="account.account.template">
    <field name="name">Provision pour pertes sur marchés à  terme</field>
    <field name="code">1514</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_151"/>
  </record>
  <record id="pcg_1515" model="account.account.template">
    <field name="name">Provisions pour amendes, double droits, pénalités</field>
    <field name="code">1515</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_151"/>
  </record>
  <record id="pcg_1516" model="account.account.template">
    <field name="name">Provisions pour pertes de change</field>
    <field name="code">1516</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <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="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_151"/>
  </record>
  <record id="pcg_155" model="account.account.template">
    <field name="name">Provisions pour charges</field>
    <field name="code">155</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_15"/>
  </record>
  <record id="pcg_1551" model="account.account.template">
    <field name="name">Provisions pour impôts</field>
    <field name="code">1551</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_155"/>
  </record>
  <record id="pcg_1552" model="account.account.template">
    <field name="name">Provisions pour pensions de retraite et obligations similaires</field>
    <field name="code">1552</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_155"/>
  </record>
  <record id="pcg_1555" model="account.account.template">
    <field name="name">Provisions pour charges à  répartir sur plusieurs exercices</field>
    <field name="code">1555</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_155"/>
  </record>
  <record id="pcg_1558" model="account.account.template">
    <field name="name">Autres provisions pour charges</field>
    <field name="code">1558</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_155"/>
  </record>
  <record id="pcg_16" model="account.account.template">
    <field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
    <field name="code">16</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c1"/>
  </record>
  <record id="pcg_160" model="account.account.template">
    <field name="name">Comptes de liaison des établissements et succursales</field>
    <field name="code">160</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_16"/>
  </record>
  <record id="pcg_1601" model="account.account.template">
    <field name="name">Comptes de liaison du siège</field>
    <field name="code">1601</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_160"/>
  </record>
  <record id="pcg_1605" model="account.account.template">
    <field name="name">Comptes de liaison des établissements</field>
    <field name="code">1605</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_160"/>
  </record>
  <record id="pcg_17" model="account.account.template">
    <field name="name">Écarts de conversion - Passif</field>
    <field name="code">17</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c1"/>
  </record>
  <record id="pcg_171" model="account.account.template">
    <field name="name">Augmentation des créances immobilisées</field>
    <field name="code">171</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_17"/>
  </record>
  <record id="pcg_1710" model="account.account.template">
    <field name="name">Augmentation des créances immobilisées</field>
    <field name="code">1710</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_171"/>
  </record>
  <record id="pcg_172" model="account.account.template">
    <field name="name">Diminution des dettes de financement</field>
    <field name="code">172</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_17"/>
  </record>
  <record id="pcg_1720" model="account.account.template">
    <field name="name">Diminution des dettes de financement</field>
    <field name="code">1720</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_172"/>
  </record>
  <record id="pcg_c2" model="account.account.template">
    <field name="name">COMPTES D'ACTIF IMMOBILISE</field>
    <field name="code">CLASSE 2</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c15"/>
  </record>
  <record id="pcg_21" model="account.account.template">
    <field name="name">IMMOBILISATIONS EN NON-VALEURS</field>
    <field name="code">21</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_211" model="account.account.template">
    <field name="name">Frais préliminaires</field>
    <field name="code">211</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_21"/>
  </record>
  <record id="pcg_2111" model="account.account.template">
    <field name="name">Frais de constitution</field>
    <field name="code">2111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2112" model="account.account.template">
    <field name="name">Frais préalables au démarrage</field>
    <field name="code">2112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2113" model="account.account.template">
    <field name="name">Frais d'augmentation du capital</field>
    <field name="code">2113</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2114" model="account.account.template">
    <field name="name">Frais sur opérations de fusions, scissions et transformations</field>
    <field name="code">2114</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2116" model="account.account.template">
    <field name="name">Frais de prospection</field>
    <field name="code">2116</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2117" model="account.account.template">
    <field name="name">Frais de publicité</field>
    <field name="code">2117</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_2118" model="account.account.template">
    <field name="name">Autres frais préliminaires</field>
    <field name="code">2118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_211"/>
  </record>
  <record id="pcg_212" model="account.account.template">
    <field name="name">Charges à  répartir sur plusieurs exercices</field>
    <field name="code">212</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_21"/>
  </record>
  <record id="pcg_2121" model="account.account.template">
    <field name="name">Frais d acquisition des immobilisations</field>
    <field name="code">2121</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_212"/>
  </record>
  <record id="pcg_2125" model="account.account.template">
    <field name="name">Frais d'émission des emprunts</field>
    <field name="code">2125</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_212"/>
  </record>
  <record id="pcg_2128" model="account.account.template">
    <field name="name">Autres charges à  répartir</field>
    <field name="code">2128</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_212"/>
  </record>
  <record id="pcg_213" model="account.account.template">
    <field name="name">Primes de remboursement des obligations</field>
    <field name="code">213</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_21"/>
  </record>
  <record id="pcg_2130" model="account.account.template">
    <field name="name">Primes de remboursement des obligations</field>
    <field name="code">2130</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_213"/>
  </record>
  <record id="pcg_22" model="account.account.template">
    <field name="name">IMMOBILISATIONS INCORPORELLES</field>
    <field name="code">22</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_221" model="account.account.template">
    <field name="name">Immobilisation en recherche et développement</field>
    <field name="code">221</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_22"/>
  </record>
  <record id="pcg_2210" model="account.account.template">
    <field name="name">Immobilisation en recherche et développement</field>
    <field name="code">2210</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_221"/>
  </record>
  <record id="pcg_222" model="account.account.template">
    <field name="name">Brevets, marques, droits et valeurs similaires</field>
    <field name="code">222</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_22"/>
  </record>
  <record id="pcg_2220" model="account.account.template">
    <field name="name">Brevets, marques, droits et valeurs similaires</field>
    <field name="code">2220</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_222"/>
  </record>
  <record id="pcg_223" model="account.account.template">
    <field name="name">Fonds commercial</field>
    <field name="code">223</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_22"/>
  </record>
  <record id="pcg_2230" model="account.account.template">
    <field name="name">Fonds commercial</field>
    <field name="code">2230</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_223"/>
  </record>
  <record id="pcg_228" model="account.account.template">
    <field name="name">Autres immobilisations incorporelles</field>
    <field name="code">228</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_22"/>
  </record>
  <record id="pcg_2285" model="account.account.template">
    <field name="name">Autres immobilisations incorporelles</field>
    <field name="code">2285</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_228"/>
  </record>
  <record id="pcg_23" model="account.account.template">
    <field name="name">IMMOBILISATIONS CORPORELLES</field>
    <field name="code">23</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_231" model="account.account.template">
    <field name="name">Terrains</field>
    <field name="code">231</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2311" model="account.account.template">
    <field name="name">Terrains nus</field>
    <field name="code">2311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_2312" model="account.account.template">
    <field name="name">Terrains aménagés</field>
    <field name="code">2312</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_2313" model="account.account.template">
    <field name="name">Terrains bâtis</field>
    <field name="code">2313</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_2314" model="account.account.template">
    <field name="name">Terrains de gisement</field>
    <field name="code">2314</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_2316" model="account.account.template">
    <field name="name">Agencements et aménagements de terrains</field>
    <field name="code">2316</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_2318" model="account.account.template">
    <field name="name">Autres terrains</field>
    <field name="code">2318</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_231"/>
  </record>
  <record id="pcg_232" model="account.account.template">
    <field name="name">Constructions</field>
    <field name="code">232</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2321" model="account.account.template">
    <field name="name">Bâtiments</field>
    <field name="code">2321</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_232"/>
  </record>
  <record id="pcg_23211" model="account.account.template">
    <field name="name">Bâtiments industriels (A,B,,,)</field>
    <field name="code">23211</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2321"/>
  </record>
  <record id="pcg_23214" model="account.account.template">
    <field name="name">Bâtiments Administratifs et commerciaux</field>
    <field name="code">23214</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2321"/>
  </record>
  <record id="pcg_23218" model="account.account.template">
    <field name="name">Autres bâtiments</field>
    <field name="code">23218</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2321"/>
  </record>
  <record id="pcg_2323" model="account.account.template">
    <field name="name">Constructions sur terrains d'autrui</field>
    <field name="code">2323</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_232"/>
  </record>
  <record id="pcg_2325" model="account.account.template">
    <field name="name">Ouvrages d'infrastructure</field>
    <field name="code">2325</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_232"/>
  </record>
  <record id="pcg_2327" model="account.account.template">
    <field name="name">Agencements et aménagements des constructions</field>
    <field name="code">2327</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_232"/>
  </record>
  <record id="pcg_2328" model="account.account.template">
    <field name="name">Autres constructions</field>
    <field name="code">2328</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_232"/>
  </record>
  <record id="pcg_233" model="account.account.template">
    <field name="name">Installations techniques, matériel et outillage</field>
    <field name="code">233</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2331" model="account.account.template">
    <field name="name">Installations techniques</field>
    <field name="code">2331</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_233"/>
  </record>
  <record id="pcg_2332" model="account.account.template">
    <field name="name">Matériel et outillage</field>
    <field name="code">2332</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_233"/>
  </record>
  <record id="pcg_23321" model="account.account.template">
    <field name="name">Matériel</field>
    <field name="code">23321</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2332"/>
  </record>
  <record id="pcg_23324" model="account.account.template">
    <field name="name">Outillage</field>
    <field name="code">23324</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2332"/>
  </record>
  <record id="pcg_2333" model="account.account.template">
    <field name="name">Emballages récupérables identifiables</field>
    <field name="code">2333</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_233"/>
  </record>
  <record id="pcg_2338" model="account.account.template">
    <field name="name">Autres installations techniques, matériel et outillage</field>
    <field name="code">2338</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_233"/>
  </record>
  <record id="pcg_234" model="account.account.template">
    <field name="name">Matériel de transport</field>
    <field name="code">234</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2340" model="account.account.template">
    <field name="name">Matériel de transport</field>
    <field name="code">2340</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_234"/>
  </record>
  <record id="pcg_235" model="account.account.template">
    <field name="name">Mobilier, matériel de bureau et aménagements divers</field>
    <field name="code">235</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2351" model="account.account.template">
    <field name="name">Mobilier de bureau</field>
    <field name="code">2351</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_235"/>
  </record>
  <record id="pcg_2352" model="account.account.template">
    <field name="name">Matériel de bureau</field>
    <field name="code">2352</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_235"/>
  </record>
  <record id="pcg_2355" model="account.account.template">
    <field name="name">Matériel informatique</field>
    <field name="code">2355</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_235"/>
  </record>
  <record id="pcg_2356" model="account.account.template">
    <field name="name">Agencements, installations et aménagements divers (biens n'appartenant pas à  l'entreprise)</field>
    <field name="code">2356</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_235"/>
  </record>
  <record id="pcg_2358" model="account.account.template">
    <field name="name">Autres mobilier, matériel de bureau et aménagements divers</field>
    <field name="code">2358</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_235"/>
  </record>
  <record id="pcg_238" model="account.account.template">
    <field name="name">Autres immobilisations corporelles</field>
    <field name="code">238</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2380" model="account.account.template">
    <field name="name">Autres immobilisations corporelles</field>
    <field name="code">2380</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_238"/>
  </record>
  <record id="pcg_239" model="account.account.template">
    <field name="name">Immobilisations corporelles en cours</field>
    <field name="code">239</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_23"/>
  </record>
  <record id="pcg_2392" model="account.account.template">
    <field name="name">Immobilisations corporelles en cours des terrains et constructions</field>
    <field name="code">2392</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_2393" model="account.account.template">
    <field name="name">Immobilisations corporelles en cours des installations techniques, matériel et outillage</field>
    <field name="code">2393</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_2394" model="account.account.template">
    <field name="name">Immobilisations corporelles en cours de matériel de transport</field>
    <field name="code">2394</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_2395" model="account.account.template">
    <field name="name">Immobilisations corporelles en cours de mobilier, matériel de bureau et aménagements divers</field>
    <field name="code">2395</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_2397" model="account.account.template">
    <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
    <field name="code">2397</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_2398" model="account.account.template">
    <field name="name">Autres immobilisations corporelles en cours</field>
    <field name="code">2398</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_239"/>
  </record>
  <record id="pcg_24" model="account.account.template">
    <field name="name">IMMOBILISATIONS FINANCIERES 1</field>
    <field name="code">24</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_241" model="account.account.template">
    <field name="name">Prêts immobilisés</field>
    <field name="code">241</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_24"/>
  </record>
  <record id="pcg_2411" model="account.account.template">
    <field name="name">Prêts au personnel</field>
    <field name="code">2411</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_241"/>
  </record>
  <record id="pcg_2415" model="account.account.template">
    <field name="name">Prêts aux associés</field>
    <field name="code">2415</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_241"/>
  </record>
  <record id="pcg_2416" model="account.account.template">
    <field name="name">Billets de fonds</field>
    <field name="code">2416</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_241"/>
  </record>
  <record id="pcg_2418" model="account.account.template">
    <field name="name">Autres prêts</field>
    <field name="code">2418</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_241"/>
  </record>
  <record id="pcg_248" model="account.account.template">
    <field name="name">Autres créances financières</field>
    <field name="code">248</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_24"/>
  </record>
  <record id="pcg_2481" model="account.account.template">
    <field name="name">Titres immobilisés (droits de créance)</field>
    <field name="code">2481</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_248"/>
  </record>
  <record id="pcg_24811" model="account.account.template">
    <field name="name">Obligations</field>
    <field name="code">24811</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2481"/>
  </record>
  <record id="pcg_24813" model="account.account.template">
    <field name="name">Bons d'équipement</field>
    <field name="code">24813</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2481"/>
  </record>
  <record id="pcg_24818" model="account.account.template">
    <field name="name">Bons divers</field>
    <field name="code">24818</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2481"/>
  </record>
  <record id="pcg_2483" model="account.account.template">
    <field name="name">Créances rattachées à  des participations</field>
    <field name="code">2483</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_248"/>
  </record>
  <record id="pcg_2486" model="account.account.template">
    <field name="name">Dépôts et cautionnements versés</field>
    <field name="code">2486</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_248"/>
  </record>
  <record id="pcg_24861" model="account.account.template">
    <field name="name">Dépôts</field>
    <field name="code">24861</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2486"/>
  </record>
  <record id="pcg_24864" model="account.account.template">
    <field name="name">Cautionnements</field>
    <field name="code">24864</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2486"/>
  </record>
  <record id="pcg_2487" model="account.account.template">
    <field name="name">Créances immobilisées</field>
    <field name="code">2487</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_248"/>
  </record>
  <record id="pcg_2488" model="account.account.template">
    <field name="name">Créances financières diverses</field>
    <field name="code">2488</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_248"/>
  </record>
  <record id="pcg_25" model="account.account.template">
    <field name="name">IMMOBILISATIONS FINANCIERES 2</field>
    <field name="code">25</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_251" model="account.account.template">
    <field name="name">Titres de participation</field>
    <field name="code">251</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_25"/>
  </record>
  <record id="pcg_2510" model="account.account.template">
    <field name="name">Titres de participation</field>
    <field name="code">2510</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_251"/>
  </record>
  <record id="pcg_258" model="account.account.template">
    <field name="name">Autres titres immobilisés</field>
    <field name="code">258</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_25"/>
  </record>
  <record id="pcg_2581" model="account.account.template">
    <field name="name">Actions</field>
    <field name="code">2581</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_258"/>
  </record>
  <record id="pcg_2588" model="account.account.template">
    <field name="name">Titres divers</field>
    <field name="code">2588</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_258"/>
  </record>
  <record id="pcg_27" model="account.account.template">
    <field name="name">ECARTS DE CONVERSION - ACTIF</field>
    <field name="code">27</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_271" model="account.account.template">
    <field name="name">Diminution des créances immobilisées</field>
    <field name="code">271</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_27"/>
  </record>
  <record id="pcg_2710" model="account.account.template">
    <field name="name">Diminution des créances immobilisées</field>
    <field name="code">2710</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_271"/>
  </record>
  <record id="pcg_272" model="account.account.template">
    <field name="name">Augmentation des dettes de financement</field>
    <field name="code">272</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_27"/>
  </record>
  <record id="pcg_2720" model="account.account.template">
    <field name="name">Augmentation des dettes de financement</field>
    <field name="code">2720</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_272"/>
  </record>
  <record id="pcg_28" model="account.account.template">
    <field name="name">AMORTISSEMENTS DES IMMOBILISATIONS</field>
    <field name="code">28</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_281" model="account.account.template">
    <field name="name">Amortissements des non-valeurs</field>
    <field name="code">281</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_28"/>
  </record>
  <record id="pcg_2811" model="account.account.template">
    <field name="name">Amortissements des frais préliminaires</field>
    <field name="code">2811</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_281"/>
  </record>
  <record id="pcg_28111" model="account.account.template">
    <field name="name">Amortissements des frais de constitution</field>
    <field name="code">28111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28112" model="account.account.template">
    <field name="name">Amortissements des frais préliminaires au démarrage</field>
    <field name="code">28112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28113" model="account.account.template">
    <field name="name">Amortissements des frais d'augmentation du capital</field>
    <field name="code">28113</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28114" model="account.account.template">
    <field name="name">Amortissements des frais sur opérations de fusions, scissions, et transformations</field>
    <field name="code">28114</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28116" model="account.account.template">
    <field name="name">Amortissements des frais de prospection</field>
    <field name="code">28116</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28117" model="account.account.template">
    <field name="name">Amortissements des frais de publicité</field>
    <field name="code">28117</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_28118" model="account.account.template">
    <field name="name">Amortissements des autres frais préliminaires</field>
    <field name="code">28118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2811"/>
  </record>
  <record id="pcg_2812" model="account.account.template">
    <field name="name">Amortissements des charges à  répartir</field>
    <field name="code">2812</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_281"/>
  </record>
  <record id="pcg_28121" model="account.account.template">
    <field name="name">Amortissements des frais d'acquisition des immobilisations</field>
    <field name="code">28121</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2812"/>
  </record>
  <record id="pcg_28125" model="account.account.template">
    <field name="name">Amortissements des frais d'émission des emprunts</field>
    <field name="code">28125</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2812"/>
  </record>
  <record id="pcg_28128" model="account.account.template">
    <field name="name">Amortissements des autres charges à  répartir</field>
    <field name="code">28128</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2812"/>
  </record>
  <record id="pcg_2813" model="account.account.template">
    <field name="name">Amortissements des primes de remboursement des obligations</field>
    <field name="code">2813</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_281"/>
  </record>
  <record id="pcg_282" model="account.account.template">
    <field name="name">Amortissements des immobilisations incorporelles</field>
    <field name="code">282</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_28"/>
  </record>
  <record id="pcg_2821" model="account.account.template">
    <field name="name">Amortissements de l'immobilisation en recherche et développement</field>
    <field name="code">2821</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_282"/>
  </record>
  <record id="pcg_2822" model="account.account.template">
    <field name="name">Amortissements des brevets, marques, droits et valeurs similaires</field>
    <field name="code">2822</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_282"/>
  </record>
  <record id="pcg_2823" model="account.account.template">
    <field name="name">Amortissements du fonds commercial</field>
    <field name="code">2823</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_282"/>
  </record>
  <record id="pcg_2828" model="account.account.template">
    <field name="name">Amortissements des autres immobilisations incorporelles</field>
    <field name="code">2828</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_282"/>
  </record>
  <record id="pcg_283" model="account.account.template">
    <field name="name">Amortissements des immobilisations corporelles</field>
    <field name="code">283</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_28"/>
  </record>
  <record id="pcg_2831" model="account.account.template">
    <field name="name">Amortissements des terrains</field>
    <field name="code">2831</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_28311" model="account.account.template">
    <field name="name">Amortissements des terrains nus</field>
    <field name="code">28311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_28312" model="account.account.template">
    <field name="name">Amortissements des terrains aménagés</field>
    <field name="code">28312</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_28313" model="account.account.template">
    <field name="name">Amortissements des terrains bâtis</field>
    <field name="code">28313</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_28314" model="account.account.template">
    <field name="name">Amortissements des terrains de gisement</field>
    <field name="code">28314</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_28316" model="account.account.template">
    <field name="name">Amortissements des agencements et aménagements de terrains</field>
    <field name="code">28316</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_28318" model="account.account.template">
    <field name="name">Amortissements des autres terrains</field>
    <field name="code">28318</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2831"/>
  </record>
  <record id="pcg_2832" model="account.account.template">
    <field name="name">Amortissements des constructions</field>
    <field name="code">2832</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_28321" model="account.account.template">
    <field name="name">Amortissements des bâtiments</field>
    <field name="code">28321</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2832"/>
  </record>
  <record id="pcg_28323" model="account.account.template">
    <field name="name">Amortissements des constructions sur terrains d'autrui</field>
    <field name="code">28323</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2832"/>
  </record>
  <record id="pcg_28325" model="account.account.template">
    <field name="name">Amortissements des ouvrages d'infrastructure</field>
    <field name="code">28325</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2832"/>
  </record>
  <record id="pcg_28327" model="account.account.template">
    <field name="name">Amortissements des installations, agencements et aménagements des constructions</field>
    <field name="code">28327</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2832"/>
  </record>
  <record id="pcg_28328" model="account.account.template">
    <field name="name">Amortissements des autres constructions</field>
    <field name="code">28328</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2832"/>
  </record>
  <record id="pcg_2833" model="account.account.template">
    <field name="name">Amortissements des installations techniques, matériel et outillage</field>
    <field name="code">2833</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_28331" model="account.account.template">
    <field name="name">Amortissements des installations techniques</field>
    <field name="code">28331</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2833"/>
  </record>
  <record id="pcg_28332" model="account.account.template">
    <field name="name">Amortissements du matériel et outillage</field>
    <field name="code">28332</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2833"/>
  </record>
  <record id="pcg_28333" model="account.account.template">
    <field name="name">Amortissements des emballages récupérables identifiables</field>
    <field name="code">28333</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2833"/>
  </record>
  <record id="pcg_28338" model="account.account.template">
    <field name="name">Amortissements des autres installations techniques, matériel et outillage</field>
    <field name="code">28338</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2833"/>
  </record>
  <record id="pcg_2834" model="account.account.template">
    <field name="name">Amortissements du matériel de transport</field>
    <field name="code">2834</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_2835" model="account.account.template">
    <field name="name">Amortissements du mobilier, matériel de bureau et aménagements divers</field>
    <field name="code">2835</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_28351" model="account.account.template">
    <field name="name">Amortissements du mobilier de bureau</field>
    <field name="code">28351</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2835"/>
  </record>
  <record id="pcg_28352" model="account.account.template">
    <field name="name">Amortissements du matériel de bureau</field>
    <field name="code">28352</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2835"/>
  </record>
  <record id="pcg_28355" model="account.account.template">
    <field name="name">Amortissements du matériel informatique</field>
    <field name="code">28355</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2835"/>
  </record>
  <record id="pcg_28356" model="account.account.template">
    <field name="name">Amortissements des agencements, installations et aménagements divers</field>
    <field name="code">28356</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2835"/>
  </record>
  <record id="pcg_28358" model="account.account.template">
    <field name="name">Amortissements des autres mobilier, matériel de bureau et aménagements divers</field>
    <field name="code">28358</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_2835"/>
  </record>
  <record id="pcg_2838" model="account.account.template">
    <field name="name">Amortissements des autres immobilisations corporelles</field>
    <field name="code">2838</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_imm"/>
    <field name="parent_id" ref="pcg_283"/>
  </record>
  <record id="pcg_29" model="account.account.template">
    <field name="name">PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS</field>
    <field name="code">29</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c2"/>
  </record>
  <record id="pcg_292" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations incorporelles</field>
    <field name="code">292</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_29"/>
  </record>
  <record id="pcg_2920" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations incorporelles</field>
    <field name="code">2920</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_292"/>
  </record>
  <record id="pcg_293" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations corporelles</field>
    <field name="code">293</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_29"/>
  </record>
  <record id="pcg_2930" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations corporelles</field>
    <field name="code">2930</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_293"/>
  </record>
  <record id="pcg_294" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations financières-prêts</field>
    <field name="code">294</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_29"/>
  </record>
  <record id="pcg_2941" model="account.account.template">
    <field name="name">Provisions pour dépréciation des prêts immobilisés</field>
    <field name="code">2941</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_294"/>
  </record>
  <record id="pcg_2948" model="account.account.template">
    <field name="name">Provisions pour dépréciation des autres créances financières</field>
    <field name="code">2948</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_294"/>
  </record>
  <record id="pcg_295" model="account.account.template">
    <field name="name">Provisions pour dépréciation des immobilisations financières-titres</field>
    <field name="code">295</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_29"/>
  </record>
  <record id="pcg_2951" model="account.account.template">
    <field name="name">Provisions pour dépréciation des titres de participation</field>
    <field name="code">2951</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_295"/>
  </record>
  <record id="pcg_2958" model="account.account.template">
    <field name="name">Provisions pour dépréciation des autres titres immobilisés</field>
    <field name="code">2958</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_295"/>
  </record>
  <record id="pcg_c3" model="account.account.template">
    <field name="name">COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)</field>
    <field name="code">CLASSE 3</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c15"/>
  </record>
  <record id="pcg_31" model="account.account.template">
    <field name="name">STOCKS</field>
    <field name="code">31</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c3"/>
  </record>
  <record id="pcg_311" model="account.account.template">
    <field name="name">Marchandises</field>
    <field name="code">311</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_31"/>
  </record>
  <record id="pcg_3111" model="account.account.template">
    <field name="name">Marchandises (groupe A)</field>
    <field name="code">3111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_311"/>
  </record>
  <record id="pcg_3112" model="account.account.template">
    <field name="name">Marchandises (groupe B)</field>
    <field name="code">3112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_311"/>
  </record>
  <record id="pcg_3116" model="account.account.template">
    <field name="name">Marchandises en cours de route</field>
    <field name="code">3116</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_311"/>
  </record>
  <record id="pcg_3118" model="account.account.template">
    <field name="name">Autres marchandises</field>
    <field name="code">3118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_311"/>
  </record>
  <record id="pcg_312" model="account.account.template">
    <field name="name">Matières et fournitures consommables</field>
    <field name="code">312</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_31"/>
  </record>
  <record id="pcg_3121" model="account.account.template">
    <field name="name">Matières premières</field>
    <field name="code">3121</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_312"/>
  </record>
  <record id="pcg_31211" model="account.account.template">
    <field name="name">Matières premières (groupe A)</field>
    <field name="code">31211</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3121"/>
  </record>
  <record id="pcg_31212" model="account.account.template">
    <field name="name">Matières premières (groupe B)</field>
    <field name="code">31212</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3121"/>
  </record>
  <record id="pcg_3122" model="account.account.template">
    <field name="name">Matières et fournitures consommables</field>
    <field name="code">3122</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_312"/>
  </record>
  <record id="pcg_31221" model="account.account.template">
    <field name="name">Matières consommables (groupe A)</field>
    <field name="code">31221</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31222" model="account.account.template">
    <field name="name">Matières consommables (groupe B)</field>
    <field name="code">31222</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31223" model="account.account.template">
    <field name="name">Combustibles</field>
    <field name="code">31223</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31224" model="account.account.template">
    <field name="name">Produits d'entretien</field>
    <field name="code">31224</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31225" model="account.account.template">
    <field name="name">Fournitures d'atelier et d'usine</field>
    <field name="code">31225</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31226" model="account.account.template">
    <field name="name">Fournitures de magasin</field>
    <field name="code">31226</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_31227" model="account.account.template">
    <field name="name">Fournitures de bureau</field>
    <field name="code">31227</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3122"/>
  </record>
  <record id="pcg_3123" model="account.account.template">
    <field name="name">Emballages</field>
    <field name="code">3123</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_312"/>
  </record>
  <record id="pcg_31231" model="account.account.template">
    <field name="name">Emballages perdus</field>
    <field name="code">31231</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3123"/>
  </record>
  <record id="pcg_31232" model="account.account.template">
    <field name="name">Emballages récupérables non identifiables</field>
    <field name="code">31232</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3123"/>
  </record>
  <record id="pcg_31233" model="account.account.template">
    <field name="name">Emballages à  usage mixte</field>
    <field name="code">31233</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3123"/>
  </record>
  <record id="pcg_3126" model="account.account.template">
    <field name="name">Matières et fournitures consommables en cours de route</field>
    <field name="code">3126</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_312"/>
  </record>
  <record id="pcg_3128" model="account.account.template">
    <field name="name">Autres matières et fournitures consommables</field>
    <field name="code">3128</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_312"/>
  </record>
  <record id="pcg_313" model="account.account.template">
    <field name="name">Produits en cours</field>
    <field name="code">313</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_31"/>
  </record>
  <record id="pcg_3131" model="account.account.template">
    <field name="name">Biens en cours</field>
    <field name="code">3131</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_313"/>
  </record>
  <record id="pcg_31311" model="account.account.template">
    <field name="name">Biens produits en cours</field>
    <field name="code">31311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3131"/>
  </record>
  <record id="pcg_31312" model="account.account.template">
    <field name="name">Biens intermédiaires en cours</field>
    <field name="code">31312</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3131"/>
  </record>
  <record id="pcg_31317" model="account.account.template">
    <field name="name">Biens résiduels en cours</field>
    <field name="code">31317</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3131"/>
  </record>
  <record id="pcg_3134" model="account.account.template">
    <field name="name">Services en cours</field>
    <field name="code">3134</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_313"/>
  </record>
  <record id="pcg_31341" model="account.account.template">
    <field name="name">Travaux en cours</field>
    <field name="code">31341</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3134"/>
  </record>
  <record id="pcg_31342" model="account.account.template">
    <field name="name">Études en cours</field>
    <field name="code">31342</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3134"/>
  </record>
  <record id="pcg_31343" model="account.account.template">
    <field name="name">Prestations en cours</field>
    <field name="code">31343</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3134"/>
  </record>
  <record id="pcg_3138" model="account.account.template">
    <field name="name">Autres produits en cours</field>
    <field name="code">3138</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_313"/>
  </record>
  <record id="pcg_314" model="account.account.template">
    <field name="name">Produits intermédiaires et produits résiduels</field>
    <field name="code">314</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_31"/>
  </record>
  <record id="pcg_3141" model="account.account.template">
    <field name="name">Produits intermédiaires</field>
    <field name="code">3141</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_314"/>
  </record>
  <record id="pcg_31411" model="account.account.template">
    <field name="name">Produits intermédiaires (groupe A)</field>
    <field name="code">31411</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3141"/>
  </record>
  <record id="pcg_31412" model="account.account.template">
    <field name="name">Produits intermédiaires (groupe B)</field>
    <field name="code">31412</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3141"/>
  </record>
  <record id="pcg_3145" model="account.account.template">
    <field name="name">Produits résiduels (ou matières de récupération)</field>
    <field name="code">3145</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_314"/>
  </record>
  <record id="pcg_31451" model="account.account.template">
    <field name="name">Déchets</field>
    <field name="code">31451</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3145"/>
  </record>
  <record id="pcg_31452" model="account.account.template">
    <field name="name">Rebuts</field>
    <field name="code">31452</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3145"/>
  </record>
  <record id="pcg_31453" model="account.account.template">
    <field name="name">Matières de récupération</field>
    <field name="code">31453</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_3145"/>
  </record>
  <record id="pcg_3148" model="account.account.template">
    <field name="name">Autres produits intermédiaires et produits résiduels</field>
    <field name="code">3148</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_314"/>
  </record>
  <record id="pcg_315" model="account.account.template">
    <field name="name">Produits finis</field>
    <field name="code">315</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_31"/>
  </record>
  <record id="pcg_3151" model="account.account.template">
    <field name="name">Produits finis (groupe A)</field>
    <field name="code">3151</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_315"/>
  </record>
  <record id="pcg_3152" model="account.account.template">
    <field name="name">Produits finis (groupe B)</field>
    <field name="code">3152</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_315"/>
  </record>
  <record id="pcg_3156" model="account.account.template">
    <field name="name">Produits finis en cours de route</field>
    <field name="code">3156</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_315"/>
  </record>
  <record id="pcg_3158" model="account.account.template">
    <field name="name">Autres produits finis</field>
    <field name="code">3158</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_stk"/>
    <field name="parent_id" ref="pcg_315"/>
  </record>
  <record id="pcg_34" model="account.account.template">
    <field name="name">CREANCES DE L'ACTIF CIRCULANT</field>
    <field name="code">34</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c3"/>
  </record>
  <record id="pcg_341" model="account.account.template">
    <field name="name">Fournisseurs débiteurs, avances et acomptes</field>
    <field name="code">341</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3411" model="account.account.template">
    <field name="name">Fournisseurs - avances et acomptes versés sur commandes d'exploitation</field>
    <field name="code">3411</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_341"/>
  </record>
  <record id="pcg_3413" model="account.account.template">
    <field name="name">Fournisseurs - créances pour emballages et matériel à  rendre</field>
    <field name="code">3413</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_341"/>
  </record>
  <record id="pcg_3417" model="account.account.template">
    <field name="name">Rabais, remises et ristournes à  obtenir - avoirs non encore reçus</field>
    <field name="code">3417</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_341"/>
  </record>
  <record id="pcg_3418" model="account.account.template">
    <field name="name">Autres fournisseurs débiteurs</field>
    <field name="code">3418</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_341"/>
  </record>
  <record id="pcg_342" model="account.account.template">
    <field name="name">Clients et comptes rattachés</field>
    <field name="code">342</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3421" model="account.account.template">
    <field name="name">Clients</field>
    <field name="code">3421</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_34211" model="account.account.template">
    <field name="name">Clients - catégorie A</field>
    <field name="code">34211</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3421"/>
  </record>
  <record id="pcg_34212" model="account.account.template">
    <field name="name">Clients - catégorie B</field>
    <field name="code">34212</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3421"/>
  </record>
  <record id="pcg_3423" model="account.account.template">
    <field name="name">Clients - retenues de garantie</field>
    <field name="code">3423</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_3424" model="account.account.template">
    <field name="name">Clients douteux ou litigieux</field>
    <field name="code">3424</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_3425" model="account.account.template">
    <field name="name">Clients - effets à  recevoir</field>
    <field name="code">3425</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_3427" model="account.account.template">
    <field name="name">Clients - factures à  établir et créances sur travaux non encore facturés</field>
    <field name="code">3427</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_34271" model="account.account.template">
    <field name="name">Clients - factures à  établir</field>
    <field name="code">34271</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3427"/>
  </record>
  <record id="pcg_34272" model="account.account.template">
    <field name="name">Créances sur travaux non encore facturés</field>
    <field name="code">34272</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3427"/>
  </record>
  <record id="pcg_3428" model="account.account.template">
    <field name="name">Autres clients et comptes rattachés</field>
    <field name="code">3428</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_342"/>
  </record>
  <record id="pcg_343" model="account.account.template">
    <field name="name">Personnel - débiteur</field>
    <field name="code">343</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3431" model="account.account.template">
    <field name="name">Avances et acomptes au personnel</field>
    <field name="code">3431</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_343"/>
  </record>
  <record id="pcg_3438" model="account.account.template">
    <field name="name">Personnel - autres débiteurs</field>
    <field name="code">3438</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_343"/>
  </record>
  <record id="pcg_345" model="account.account.template">
    <field name="name">Etat ? débiteur</field>
    <field name="code">345</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3451" model="account.account.template">
    <field name="name">Subventions à  recevoir</field>
    <field name="code">3451</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_345"/>
  </record>
  <record id="pcg_34511" model="account.account.template">
    <field name="name">Subventions d'investissement à  recevoir</field>
    <field name="code">34511</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3451"/>
  </record>
  <record id="pcg_34512" model="account.account.template">
    <field name="name">Subventions d'exploitation à  recevoir</field>
    <field name="code">34512</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3451"/>
  </record>
  <record id="pcg_34513" model="account.account.template">
    <field name="name">Subventions d'équilibre à  recevoir</field>
    <field name="code">34513</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_3451"/>
  </record>
  <record id="pcg_3453" model="account.account.template">
    <field name="name">Acomptes sur impôts sur les résultats</field>
    <field name="code">3453</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_345"/>
  </record>
  <record id="pcg_3455" model="account.account.template">
    <field name="name">Etat - TVA récupérable</field>
    <field name="code">3455</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_345"/>
  </record>
  <record id="pcg_34551" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur immobilisations</field>
    <field name="code">34551</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_3455"/>
  </record>
  <record id="pcg_34552" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur charges</field>
    <field name="code">34552</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_3455"/>
  </record>
  <record id="pcg_3455207" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur charges 7%</field>
    <field name="code">3455207</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_34552"/>
  </record>
  <record id="pcg_3455210" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur charges 10%</field>
    <field name="code">3455210</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_34552"/>
  </record>
  <record id="pcg_3455214" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur charges 14%</field>
    <field name="code">3455214</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_34552"/>
  </record>
  <record id="pcg_3455220" model="account.account.template">
    <field name="name">Etat - TVA récupérable sur charges 20%</field>
    <field name="code">3455220</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_34552"/>
  </record>
  <record id="pcg_3456" model="account.account.template">
    <field name="name">Etat - crédit de TVA (suivant déclaration)</field>
    <field name="code">3456</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_345"/>
  </record>
  <record id="pcg_3458" model="account.account.template">
    <field name="name">Etat - autres comptes débiteurs</field>
    <field name="code">3458</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_345"/>
  </record>
  <record id="pcg_346" model="account.account.template">
    <field name="name">Comptes d'associés - débiteurs</field>
    <field name="code">346</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3461" model="account.account.template">
    <field name="name">Associés - comptes d'apport en société</field>
    <field name="code">3461</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_3462" model="account.account.template">
    <field name="name">Actionnaires - capital souscrit et appelé non versé</field>
    <field name="code">3462</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_3463" model="account.account.template">
    <field name="name">Comptes courants des associés débiteurs</field>
    <field name="code">3463</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_3464" model="account.account.template">
    <field name="name">Associés - opérations faites en commun</field>
    <field name="code">3464</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_3467" model="account.account.template">
    <field name="name">Créances rattachées aux comptes d'associés</field>
    <field name="code">3467</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_3468" model="account.account.template">
    <field name="name">Autres comptes d'associés débiteurs</field>
    <field name="code">3468</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_346"/>
  </record>
  <record id="pcg_348" model="account.account.template">
    <field name="name">Autres débiteurs</field>
    <field name="code">348</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3481" model="account.account.template">
    <field name="name">Créances sur cessions d'immobilisations</field>
    <field name="code">3481</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_348"/>
  </record>
  <record id="pcg_3482" model="account.account.template">
    <field name="name">Créances sur cessions d'éléments d'actif circulant</field>
    <field name="code">3482</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_348"/>
  </record>
  <record id="pcg_3487" model="account.account.template">
    <field name="name">Créances rattachées aux autres débiteurs</field>
    <field name="code">3487</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_348"/>
  </record>
  <record id="pcg_3488" model="account.account.template">
    <field name="name">Divers débiteurs</field>
    <field name="code">3488</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_348"/>
  </record>
  <record id="pcg_349" model="account.account.template">
    <field name="name">Comptes de régularisation - actif</field>
    <field name="code">349</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_34"/>
  </record>
  <record id="pcg_3491" model="account.account.template">
    <field name="name">Charges constatées d'avance</field>
    <field name="code">3491</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_349"/>
  </record>
  <record id="pcg_3493" model="account.account.template">
    <field name="name">Intérêts courus et non échus à  percevoir</field>
    <field name="code">3493</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_349"/>
  </record>
  <record id="pcg_3495" model="account.account.template">
    <field name="name">Comptes de répartition périodique des charges</field>
    <field name="code">3495</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_349"/>
  </record>
  <record id="pcg_3497" model="account.account.template">
    <field name="name">Comptes transitoires ou d'attente - débiteurs</field>
    <field name="code">3497</field>
    <field name="type">receivable</field>
    <field name="user_type" ref="cpt_type_cre"/>
    <field name="parent_id" ref="pcg_349"/>
  </record>
  <record id="pcg_35" model="account.account.template">
    <field name="name">TITRES ET VALEURS DE PLACEMENT</field>
    <field name="code">35</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c3"/>
  </record>
  <record id="pcg_350" model="account.account.template">
    <field name="name">Titres et valeurs de placement</field>
    <field name="code">350</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_35"/>
  </record>
  <record id="pcg_3501" model="account.account.template">
    <field name="name">Actions, partie libérée</field>
    <field name="code">3501</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_350"/>
  </record>
  <record id="pcg_3502" model="account.account.template">
    <field name="name">Actions, partie non libérée</field>
    <field name="code">3502</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_350"/>
  </record>
  <record id="pcg_3504" model="account.account.template">
    <field name="name">Obligations</field>
    <field name="code">3504</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_350"/>
  </record>
  <record id="pcg_3506" model="account.account.template">
    <field name="name">Bons de caisse et bons de trésor</field>
    <field name="code">3506</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_350"/>
  </record>
  <record id="pcg_35061" model="account.account.template">
    <field name="name">Bons de caisse</field>
    <field name="code">35061</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_3506"/>
  </record>
  <record id="pcg_35062" model="account.account.template">
    <field name="name">Bons de trésor</field>
    <field name="code">35062</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_3506"/>
  </record>
  <record id="pcg_3508" model="account.account.template">
    <field name="name">Autres titres et valeurs de placement similaires</field>
    <field name="code">3508</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tpl"/>
    <field name="parent_id" ref="pcg_350"/>
  </record>
  <record id="pcg_37" model="account.account.template">
    <field name="name">ECART DE CONVERSION - ACTIF (Éléments circulants)</field>
    <field name="code">37</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c3"/>
  </record>
  <record id="pcg_370" model="account.account.template">
    <field name="name">Écart de conversion - Actif (éléments circulant)</field>
    <field name="code">370</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_37"/>
  </record>
  <record id="pcg_3701" model="account.account.template">
    <field name="name">Diminution des créances circulantes</field>
    <field name="code">3701</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_370"/>
  </record>
  <record id="pcg_3702" model="account.account.template">
    <field name="name">Augmentation des dettes circulantes</field>
    <field name="code">3702</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_370"/>
  </record>
  <record id="pcg_39" model="account.account.template">
    <field name="name">PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT</field>
    <field name="code">39</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c3"/>
  </record>
  <record id="pcg_391" model="account.account.template">
    <field name="name">Provisions pour dépréciation des stocks</field>
    <field name="code">391</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_39"/>
  </record>
  <record id="pcg_3911" model="account.account.template">
    <field name="name">Provisions pour dépréciation des marchandises</field>
    <field name="code">3911</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_391"/>
  </record>
  <record id="pcg_3912" model="account.account.template">
    <field name="name">Provisions pour dépréciation des matières et fournitures</field>
    <field name="code">3912</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_391"/>
  </record>
  <record id="pcg_3913" model="account.account.template">
    <field name="name">Provisions pour dépréciation des produits en cours</field>
    <field name="code">3913</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_391"/>
  </record>
  <record id="pcg_3914" model="account.account.template">
    <field name="name">Provisions pour dépréciation des produits intermédiaires</field>
    <field name="code">3914</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_391"/>
  </record>
  <record id="pcg_3915" model="account.account.template">
    <field name="name">Provisions pour dépréciation des produits finis</field>
    <field name="code">3915</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_391"/>
  </record>
  <record id="pcg_394" model="account.account.template">
    <field name="name">Provisions pour dépréciation des créances de l'actif circulant</field>
    <field name="code">394</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_39"/>
  </record>
  <record id="pcg_3941" model="account.account.template">
    <field name="name">Provisions pour dépréciation - fournisseurs débiteurs, avances et acomptes</field>
    <field name="code">3941</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_394"/>
  </record>
  <record id="pcg_3942" model="account.account.template">
    <field name="name">Provisions pour dépréciation des clients et comptes rattachés</field>
    <field name="code">3942</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_394"/>
  </record>
  <record id="pcg_3943" model="account.account.template">
    <field name="name">Provisions pour dépréciation du personnel - débiteur</field>
    <field name="code">3943</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_394"/>
  </record>
  <record id="pcg_3946" model="account.account.template">
    <field name="name">Provisions pour dépréciation des comptes d'associés débiteurs</field>
    <field name="code">3946</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_394"/>
  </record>
  <record id="pcg_3948" model="account.account.template">
    <field name="name">Provisions pour dépréciation des autres débiteurs</field>
    <field name="code">3948</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_394"/>
  </record>
  <record id="pcg_395" model="account.account.template">
    <field name="name">Provisions pour dépréciation des titres et valeurs de placement</field>
    <field name="code">395</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_39"/>
  </record>
  <record id="pcg_3950" model="account.account.template">
    <field name="name">Provisions pour dépréciation des titres et valeurs de placement</field>
    <field name="code">3950</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_395"/>
  </record>
  <record id="pcg_c4" model="account.account.template">
    <field name="name">COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)</field>
    <field name="code">CLASSE 4</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c15"/>
  </record>
  <record id="pcg_44" model="account.account.template">
    <field name="name">DETTES DU PASSIF CIRCULANT</field>
    <field name="code">44</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c4"/>
  </record>
  <record id="pcg_441" model="account.account.template">
    <field name="name">Fournisseurs et comptes rattachés</field>
    <field name="code">441</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4411" model="account.account.template">
    <field name="name">Fournisseurs</field>
    <field name="code">4411</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_441"/>
  </record>
  <record id="pcg_4413" model="account.account.template">
    <field name="name">Fournisseurs - retenues de garantie</field>
    <field name="code">4413</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_441"/>
  </record>
  <record id="pcg_4415" model="account.account.template">
    <field name="name">Fournisseurs - effets à  payer</field>
    <field name="code">4415</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_441"/>
  </record>
  <record id="pcg_4417" model="account.account.template">
    <field name="name">Fournisseurs - factures non parvenues</field>
    <field name="code">4417</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_441"/>
  </record>
  <record id="pcg_4418" model="account.account.template">
    <field name="name">Autres fournisseurs et comptes rattachés</field>
    <field name="code">4418</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_441"/>
  </record>
  <record id="pcg_442" model="account.account.template">
    <field name="name">Clients créditeurs, avances et acomptes</field>
    <field name="code">442</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4421" model="account.account.template">
    <field name="name">Clients - avances et acomptes reçus sur commandes en cours</field>
    <field name="code">4421</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_442"/>
  </record>
  <record id="pcg_4425" model="account.account.template">
    <field name="name">Clients - dettes pour emballages et matériel consignés</field>
    <field name="code">4425</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_442"/>
  </record>
  <record id="pcg_4427" model="account.account.template">
    <field name="name">Rabais, remises et ristournes à  accorder - avoirs à  établir</field>
    <field name="code">4427</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_442"/>
  </record>
  <record id="pcg_4428" model="account.account.template">
    <field name="name">Autres clients créditeurs</field>
    <field name="code">4428</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_442"/>
  </record>
  <record id="pcg_443" model="account.account.template">
    <field name="name">Personnel - créditeur</field>
    <field name="code">443</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4432" model="account.account.template">
    <field name="name">Rémunérations dues au personnel</field>
    <field name="code">4432</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_443"/>
  </record>
  <record id="pcg_4433" model="account.account.template">
    <field name="name">Dépôts du personnel créditeurs</field>
    <field name="code">4433</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_443"/>
  </record>
  <record id="pcg_4434" model="account.account.template">
    <field name="name">Oppositions sur salaires</field>
    <field name="code">4434</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_443"/>
  </record>
  <record id="pcg_4437" model="account.account.template">
    <field name="name">Charges du personnel à  payer</field>
    <field name="code">4437</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_443"/>
  </record>
  <record id="pcg_4438" model="account.account.template">
    <field name="name">Personnel - autres créditeurs</field>
    <field name="code">4438</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_443"/>
  </record>
  <record id="pcg_444" model="account.account.template">
    <field name="name">Organismes sociaux</field>
    <field name="code">444</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4441" model="account.account.template">
    <field name="name">Caisse Nationale de la Sécurité Sociale</field>
    <field name="code">4441</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_444"/>
  </record>
  <record id="pcg_4442" model="account.account.template">
    <field name="name">ALLOCATION FAMILIALES</field>
    <field name="code">4442</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_4441"/>
  </record>
  <record id="pcg_4443" model="account.account.template">
    <field name="name">Caisses de retraite</field>
    <field name="code">4443</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_444"/>
  </record>
  <record id="pcg_4445" model="account.account.template">
    <field name="name">Mutuelles</field>
    <field name="code">4445</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_444"/>
  </record>
  <record id="pcg_4447" model="account.account.template">
    <field name="name">Charges sociales à  payer</field>
    <field name="code">4447</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_444"/>
  </record>
  <record id="pcg_4448" model="account.account.template">
    <field name="name">Autres organismes sociaux</field>
    <field name="code">4448</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_444"/>
  </record>
  <record id="pcg_445" model="account.account.template">
    <field name="name">Etat - créditeur</field>
    <field name="code">445</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4452" model="account.account.template">
    <field name="name">Etat Impôts, taxes et assimilés</field>
    <field name="code">4452</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_44521" model="account.account.template">
    <field name="name">Etat, taxe urbaine et taxe d'édilité</field>
    <field name="code">44521</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4452"/>
  </record>
  <record id="pcg_44522" model="account.account.template">
    <field name="name">Etat, Taxe professionnelle (ex patente)</field>
    <field name="code">44522</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4452"/>
  </record>
  <record id="pcg_44525" model="account.account.template">
    <field name="name">Etat, IR</field>
    <field name="code">44525</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4452"/>
  </record>
  <record id="pcg_4453" model="account.account.template">
    <field name="name">Etat, impôts sur les résultats</field>
    <field name="code">4453</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_4455" model="account.account.template">
    <field name="name">Etat, TVA facturée</field>
    <field name="code">4455</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_445507" model="account.account.template">
    <field name="name">Etat, TVA facturée 7%</field>
    <field name="code">445507</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4455"/>
  </record>
  <record id="pcg_445510" model="account.account.template">
    <field name="name">Etat, TVA facturée 10%</field>
    <field name="code">445510</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4455"/>
  </record>
  <record id="pcg_445514" model="account.account.template">
    <field name="name">Etat, TVA facturée 14%</field>
    <field name="code">445514</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4455"/>
  </record>
  <record id="pcg_445520" model="account.account.template">
    <field name="name">Etat, TVA facturée 20%</field>
    <field name="code">445520</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_4455"/>
  </record>
  <record id="pcg_4456" model="account.account.template">
    <field name="name">Etat, TVA due (suivant déclarations)</field>
    <field name="code">4456</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_4457" model="account.account.template">
    <field name="name">Etat, impôts et taxes à  payer</field>
    <field name="code">4457</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_4458" model="account.account.template">
    <field name="name">Etat - autres comptes créditeurs</field>
    <field name="code">4458</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_tax"/>
    <field name="parent_id" ref="pcg_445"/>
  </record>
  <record id="pcg_446" model="account.account.template">
    <field name="name">Comptes d'associés - créditeurs</field>
    <field name="code">446</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4461" model="account.account.template">
    <field name="name">Associés - capital à  rembourser</field>
    <field name="code">4461</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_4462" model="account.account.template">
    <field name="name">Associés - versements reçus sur augmentation de capital</field>
    <field name="code">4462</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_4463" model="account.account.template">
    <field name="name">Comptes courants des associés créditeurs</field>
    <field name="code">4463</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_4464" model="account.account.template">
    <field name="name">Associés - opérations faites en commun</field>
    <field name="code">4464</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_4465" model="account.account.template">
    <field name="name">Associés - dividendes à  payer</field>
    <field name="code">4465</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_4468" model="account.account.template">
    <field name="name">Autres comptes d'associés - créditeurs</field>
    <field name="code">4468</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_446"/>
  </record>
  <record id="pcg_448" model="account.account.template">
    <field name="name">Autres créanciers</field>
    <field name="code">448</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4481" model="account.account.template">
    <field name="name">Dettes sur acquisitions d'immobilisations</field>
    <field name="code">4481</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_4483" model="account.account.template">
    <field name="name">Dettes sur acquisitions de titres et valeurs de placement</field>
    <field name="code">4483</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_4484" model="account.account.template">
    <field name="name">Obligations échues à  rembourser</field>
    <field name="code">4484</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_4485" model="account.account.template">
    <field name="name">Obligations, coupons à  payer</field>
    <field name="code">4485</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_4487" model="account.account.template">
    <field name="name">Dettes rattachées aux autres créanciers</field>
    <field name="code">4487</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_4488" model="account.account.template">
    <field name="name">Divers créanciers</field>
    <field name="code">4488</field>
    <field name="type">payable</field>
    <field name="user_type" ref="cpt_type_dct"/>
    <field name="parent_id" ref="pcg_448"/>
  </record>
  <record id="pcg_449" model="account.account.template">
    <field name="name">Comptes de régularisation - passif</field>
    <field name="code">449</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_44"/>
  </record>
  <record id="pcg_4491" model="account.account.template">
    <field name="name">Produits constatés d'avance</field>
    <field name="code">4491</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_449"/>
  </record>
  <record id="pcg_4493" model="account.account.template">
    <field name="name">Intérêts courus et non échus à payer</field>
    <field name="code">4493</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_449"/>
  </record>
  <record id="pcg_4495" model="account.account.template">
    <field name="name">Comptes de répartition périodique des produits</field>
    <field name="code">4495</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_449"/>
  </record>
  <record id="pcg_4497" model="account.account.template">
    <field name="name">Comptes transitoires ou d'attente - créditeurs</field>
    <field name="code">4497</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_449"/>
  </record>
  <record id="pcg_45" model="account.account.template">
    <field name="name">AUTRES PROVISIONS POUR RISQUES ET CHARGES</field>
    <field name="code">45</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c4"/>
  </record>
  <record id="pcg_450" model="account.account.template">
    <field name="name">Autres provisions pour risques et charges</field>
    <field name="code">450</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_45"/>
  </record>
  <record id="pcg_4501" model="account.account.template">
    <field name="name">Provisions pour litiges</field>
    <field name="code">4501</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_4502" model="account.account.template">
    <field name="name">Provisions pour garanties données aux clients</field>
    <field name="code">4502</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_4505" model="account.account.template">
    <field name="name">Provisions pour amendes, doubles droits et pénalités</field>
    <field name="code">4505</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_4506" model="account.account.template">
    <field name="name">Provisions pour pertes de change</field>
    <field name="code">4506</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_4507" model="account.account.template">
    <field name="name">Provisions pour impôts</field>
    <field name="code">4507</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_4508" model="account.account.template">
    <field name="name">Autres provisions pour risques et charges</field>
    <field name="code">4508</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_450"/>
  </record>
  <record id="pcg_47" model="account.account.template">
    <field name="name">Ecarts de conversion - passif (Eléments circulants)</field>
    <field name="code">47</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c4"/>
  </record>
  <record id="pcg_470" model="account.account.template">
    <field name="name">Ecarts de conversion - passif (Eléments circulants)</field>
    <field name="code">470</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_47"/>
  </record>
  <record id="pcg_4701" model="account.account.template">
    <field name="name">Augmentation des créances circulantes</field>
    <field name="code">4701</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_470"/>
  </record>
  <record id="pcg_4702" model="account.account.template">
    <field name="name">Diminution des dettes circulantes</field>
    <field name="code">4702</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_470"/>
  </record>
  <record id="pcg_c5" model="account.account.template">
    <field name="name">COMPTES DE TRESORERIE</field>
    <field name="code">CLASSE 5</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c15"/>
  </record>
  <record id="pcg_51" model="account.account.template">
    <field name="name">TRESORERIE - ACTIF</field>
    <field name="code">51</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c5"/>
  </record>
  <record id="pcg_511" model="account.account.template">
    <field name="name">Chèques et valeurs à  encaisser</field>
    <field name="code">511</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_51"/>
  </record>
  <record id="pcg_5111" model="account.account.template">
    <field name="name">Chèques à  encaisser ou à  l'encaissement</field>
    <field name="code">5111</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_511"/>
  </record>
  <record id="pcg_51111" model="account.account.template">
    <field name="name">Chèques en portefeuille</field>
    <field name="code">51111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5111"/>
  </record>
  <record id="pcg_51112" model="account.account.template">
    <field name="name">Chèques à  l'encaissement</field>
    <field name="code">51112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5111"/>
  </record>
  <record id="pcg_5113" model="account.account.template">
    <field name="name">Effets à  encaisser ou à  l'encaissement</field>
    <field name="code">5113</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_511"/>
  </record>
  <record id="pcg_51131" model="account.account.template">
    <field name="name">Effets échus à  encaisser</field>
    <field name="code">51131</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5113"/>
  </record>
  <record id="pcg_51132" model="account.account.template">
    <field name="name">Effets à  l'encaissement</field>
    <field name="code">51132</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5113"/>
  </record>
  <record id="pcg_5115" model="account.account.template">
    <field name="name">Virement de fonds</field>
    <field name="code">5115</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_511"/>
  </record>
  <record id="pcg_5118" model="account.account.template">
    <field name="name">Autres valeurs à  encaisser</field>
    <field name="code">5118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_511"/>
  </record>
  <record id="pcg_514" model="account.account.template">
    <field name="name">Banques, Trésorerie Générale et chèques postaux débiteurs</field>
    <field name="code">514</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_51"/>
  </record>
  <record id="pcg_5141" model="account.account.template">
    <field name="name">Banques (solde débiteur)</field>
    <field name="code">5141</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_514"/>
  </record>
  <record id="pcg_5143" model="account.account.template">
    <field name="name">Trésorerie Générale</field>
    <field name="code">5143</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_514"/>
  </record>
  <record id="pcg_5146" model="account.account.template">
    <field name="name">Chèques postaux</field>
    <field name="code">5146</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_514"/>
  </record>
  <record id="pcg_5148" model="account.account.template">
    <field name="name">Autres établissements financiers et assimilés (soldes débiteurs)</field>
    <field name="code">5148</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_514"/>
  </record>
  <record id="pcg_516" model="account.account.template">
    <field name="name">Caisses, régies d'avances et accréditifs</field>
    <field name="code">516</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_51"/>
  </record>
  <record id="pcg_5161" model="account.account.template">
    <field name="name">Caisses</field>
    <field name="code">5161</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_516"/>
  </record>
  <record id="pcg_51611" model="account.account.template">
    <field name="name">Caisse Centrale</field>
    <field name="code">51611</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5161"/>
  </record>
  <record id="pcg_51613" model="account.account.template">
    <field name="name">Caisse (succursale ou agence A)</field>
    <field name="code">51613</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5161"/>
  </record>
  <record id="pcg_51614" model="account.account.template">
    <field name="name">Caisse (succursale ou agence B)</field>
    <field name="code">51614</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_5161"/>
  </record>
  <record id="pcg_5165" model="account.account.template">
    <field name="name">Régies d'avances et accréditifs</field>
    <field name="code">5165</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_516"/>
  </record>
  <record id="pcg_55" model="account.account.template">
    <field name="name">TRESORERIE - PASSIF</field>
    <field name="code">55</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_c5"/>
  </record>
  <record id="pcg_552" model="account.account.template">
    <field name="name">Crédits d'escompte</field>
    <field name="code">552</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_55"/>
  </record>
  <record id="pcg_5520" model="account.account.template">
    <field name="name">Crédits d'escompte</field>
    <field name="code">5520</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_552"/>
  </record>
  <record id="pcg_553" model="account.account.template">
    <field name="name">Crédits de trésorerie</field>
    <field name="code">553</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_55"/>
  </record>
  <record id="pcg_5530" model="account.account.template">
    <field name="name">Crédits de trésorerie</field>
    <field name="code">5530</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_553"/>
  </record>
  <record id="pcg_554" model="account.account.template">
    <field name="name">Banques (solde créditeur)</field>
    <field name="code">554</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_55"/>
  </record>
  <record id="pcg_5541" model="account.account.template">
    <field name="name">Banques (solde créditeur)</field>
    <field name="code">5541</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_554"/>
  </record>
  <record id="pcg_5548" model="account.account.template">
    <field name="name">Autres établissements financiers et assimilés (soldes créditeurs)</field>
    <field name="code">5548</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_554"/>
  </record>
  <record id="pcg_59" model="account.account.template">
    <field name="name">PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE</field>
    <field name="code">59</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c5"/>
  </record>
  <record id="pcg_590" model="account.account.template">
    <field name="name">Provisions pour dépréciation des comptes de trésorerie</field>
    <field name="code">590</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_59"/>
  </record>
  <record id="pcg_5900" model="account.account.template">
    <field name="name">Provisions pour dépréciation des comptes de trésorerie</field>
    <field name="code">5900</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_liq"/>
    <field name="parent_id" ref="pcg_590"/>
  </record>
  <record id="pcg_c6" 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="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c67"/>
  </record>
  <record id="pcg_61" model="account.account.template">
    <field name="name">CHARGES D'EXPLOITATION</field>
    <field name="code">61</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c6"/>
  </record>
  <record id="pcg_611" model="account.account.template">
    <field name="name">Achats revendus de marchandises</field>
    <field name="code">611</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6111" model="account.account.template">
    <field name="name">Achats de marchandises "groupe A"</field>
    <field name="code">6111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_611"/>
  </record>
  <record id="pcg_6112" model="account.account.template">
    <field name="name">Achats de marchandises "groupe B"</field>
    <field name="code">6112</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_611"/>
  </record>
  <record id="pcg_6114" model="account.account.template">
    <field name="name">Variation de stocks de marchandises</field>
    <field name="code">6114</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_611"/>
  </record>
  <record id="pcg_6118" model="account.account.template">
    <field name="name">Achats revendus de marchandises des exercices antérieurs</field>
    <field name="code">6118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_611"/>
  </record>
  <record id="pcg_6119" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats de marchandises</field>
    <field name="code">6119</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_611"/>
  </record>
  <record id="pcg_612" model="account.account.template">
    <field name="name">Achats consommés de matières et fournitures</field>
    <field name="code">612</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6121" model="account.account.template">
    <field name="name">Achats de matières premières</field>
    <field name="code">6121</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61211" model="account.account.template">
    <field name="name">Achats de matières premières A</field>
    <field name="code">61211</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6121"/>
  </record>
  <record id="pcg_61212" model="account.account.template">
    <field name="name">Achats de matières premières B</field>
    <field name="code">61212</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6121"/>
  </record>
  <record id="pcg_6122" model="account.account.template">
    <field name="name">Achats de matières et fournitures consommables</field>
    <field name="code">6122</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61221" model="account.account.template">
    <field name="name">Achats de matières et fournitures A</field>
    <field name="code">61221</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61222" model="account.account.template">
    <field name="name">Achats de matières et fournitures B</field>
    <field name="code">61222</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61223" model="account.account.template">
    <field name="name">Achats de combustibles</field>
    <field name="code">61223</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61224" model="account.account.template">
    <field name="name">Achats de produits d'entretien</field>
    <field name="code">61224</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61225" model="account.account.template">
    <field name="name">Achats de fournitures d'atelier et d'usine</field>
    <field name="code">61225</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61226" model="account.account.template">
    <field name="name">Achats de fournitures de magasin</field>
    <field name="code">61226</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_61227" model="account.account.template">
    <field name="name">Achats de fournitures de bureau</field>
    <field name="code">61227</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6122"/>
  </record>
  <record id="pcg_6123" model="account.account.template">
    <field name="name">Achats d'emballages</field>
    <field name="code">6123</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61231" model="account.account.template">
    <field name="name">Achats d'emballages perdus</field>
    <field name="code">61231</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6123"/>
  </record>
  <record id="pcg_61232" model="account.account.template">
    <field name="name">Achats d'emballages récupérables non identifiables</field>
    <field name="code">61232</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6123"/>
  </record>
  <record id="pcg_61233" model="account.account.template">
    <field name="name">Achats d'emballages à  usage mixte</field>
    <field name="code">61233</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6123"/>
  </record>
  <record id="pcg_6124" model="account.account.template">
    <field name="name">Variation des stocks de matières et fournitures</field>
    <field name="code">6124</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61241" model="account.account.template">
    <field name="name">Variation des stocks de matières premières</field>
    <field name="code">61241</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6124"/>
  </record>
  <record id="pcg_61242" model="account.account.template">
    <field name="name">Variation des stocks de matières et fournitures consommables</field>
    <field name="code">61242</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6124"/>
  </record>
  <record id="pcg_61243" model="account.account.template">
    <field name="name">Variation des stocks des emballages</field>
    <field name="code">61243</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6124"/>
  </record>
  <record id="pcg_6125" model="account.account.template">
    <field name="name">Achats non stockés de matières et fournitures</field>
    <field name="code">6125</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61251" model="account.account.template">
    <field name="name">Achats de fournitures non stockables (eau, électricité,,)</field>
    <field name="code">61251</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6125"/>
  </record>
  <record id="pcg_61252" model="account.account.template">
    <field name="name">Achats de fournitures d'entretien</field>
    <field name="code">61252</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6125"/>
  </record>
  <record id="pcg_61253" model="account.account.template">
    <field name="name">Achats de petit outillage et petit équipement</field>
    <field name="code">61253</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6125"/>
  </record>
  <record id="pcg_61254" model="account.account.template">
    <field name="name">Achats de fournitures de bureau</field>
    <field name="code">61254</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6125"/>
  </record>
  <record id="pcg_6126" model="account.account.template">
    <field name="name">Achats de travaux, études et prestations de service</field>
    <field name="code">6126</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61261" model="account.account.template">
    <field name="name">Achats des travaux</field>
    <field name="code">61261</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6126"/>
  </record>
  <record id="pcg_61262" model="account.account.template">
    <field name="name">Achats des études</field>
    <field name="code">61262</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6126"/>
  </record>
  <record id="pcg_61263" model="account.account.template">
    <field name="name">Achats des prestations de service</field>
    <field name="code">61263</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6126"/>
  </record>
  <record id="pcg_6128" model="account.account.template">
    <field name="name">Achats de matières et de fournitures des exercices antérieurs</field>
    <field name="code">6128</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_6129" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats consommés de matières et fournitures</field>
    <field name="code">6129</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_612"/>
  </record>
  <record id="pcg_61291" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats de matières premières</field>
    <field name="code">61291</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_61292" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats de matières et fournitures consommables</field>
    <field name="code">61292</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_61293" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats des emballages</field>
    <field name="code">61293</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_61295" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats non stockés</field>
    <field name="code">61295</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_61296" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats de travaux, études et prestations de service</field>
    <field name="code">61296</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_61298" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur achats de matières et fournitures des exercices antérieurs</field>
    <field name="code">61298</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_ach"/>
    <field name="parent_id" ref="pcg_6129"/>
  </record>
  <record id="pcg_613" model="account.account.template">
    <field name="name">Autres charges externes 1</field>
    <field name="code">613</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6131" model="account.account.template">
    <field name="name">Locations et charges locatives</field>
    <field name="code">6131</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61311" model="account.account.template">
    <field name="name">Locations de terrains</field>
    <field name="code">61311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61312" model="account.account.template">
    <field name="name">Locations de constructions</field>
    <field name="code">61312</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61313" model="account.account.template">
    <field name="name">Locations de matériel et d'outillage</field>
    <field name="code">61313</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61314" model="account.account.template">
    <field name="name">Locations de mobilier et de matériel de bureau</field>
    <field name="code">61314</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61315" model="account.account.template">
    <field name="name">Locations de matériel informatique</field>
    <field name="code">61315</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61316" model="account.account.template">
    <field name="name">Locations de matériel de transport</field>
    <field name="code">61316</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61317" model="account.account.template">
    <field name="name">Malis sur emballages rendus</field>
    <field name="code">61317</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_61318" model="account.account.template">
    <field name="name">Locations et charges locatives diverses</field>
    <field name="code">61318</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6131"/>
  </record>
  <record id="pcg_6132" model="account.account.template">
    <field name="name">Redevances de crédit-bail</field>
    <field name="code">6132</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61321" model="account.account.template">
    <field name="name">Redevances de crédit-bail - mobilier et matériel</field>
    <field name="code">61321</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6132"/>
  </record>
  <record id="pcg_6133" model="account.account.template">
    <field name="name">Entretien et réparations</field>
    <field name="code">6133</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61331" model="account.account.template">
    <field name="name">Entretien et réparations des biens immobiliers</field>
    <field name="code">61331</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6133"/>
  </record>
  <record id="pcg_61332" model="account.account.template">
    <field name="name">Entretien et réparations des biens mobiliers</field>
    <field name="code">61332</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6133"/>
  </record>
  <record id="pcg_61335" model="account.account.template">
    <field name="name">Maintenance</field>
    <field name="code">61335</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6133"/>
  </record>
  <record id="pcg_6134" model="account.account.template">
    <field name="name">Primes d'assurances</field>
    <field name="code">6134</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61341" model="account.account.template">
    <field name="name">Assurances multirisque (vol, incendie,R,C,)</field>
    <field name="code">61341</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6134"/>
  </record>
  <record id="pcg_61343" model="account.account.template">
    <field name="name">Assurances - risques d'exploitation</field>
    <field name="code">61343</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6134"/>
  </record>
  <record id="pcg_61345" model="account.account.template">
    <field name="name">Assurances - Matériel de transport</field>
    <field name="code">61345</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6134"/>
  </record>
  <record id="pcg_61348" model="account.account.template">
    <field name="name">Autres assurances</field>
    <field name="code">61348</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6134"/>
  </record>
  <record id="pcg_6135" model="account.account.template">
    <field name="name">Rémunérations du personnel extérieur à  l'entreprise</field>
    <field name="code">6135</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61351" model="account.account.template">
    <field name="name">Rémunérations du personnel occasionnel</field>
    <field name="code">61351</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6135"/>
  </record>
  <record id="pcg_61352" model="account.account.template">
    <field name="name">Rémunérations du personnel intérimaire</field>
    <field name="code">61352</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6135"/>
  </record>
  <record id="pcg_61353" model="account.account.template">
    <field name="name">Rémunérations du personnel détaché ou prêté à  l'entreprise</field>
    <field name="code">61353</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6135"/>
  </record>
  <record id="pcg_6136" model="account.account.template">
    <field name="name">Rémunérations d'intermédiaires et honoraires</field>
    <field name="code">6136</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61361" model="account.account.template">
    <field name="name">Commissions et courtages</field>
    <field name="code">61361</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6136"/>
  </record>
  <record id="pcg_61365" model="account.account.template">
    <field name="name">Honoraires</field>
    <field name="code">61365</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6136"/>
  </record>
  <record id="pcg_61367" model="account.account.template">
    <field name="name">Frais d'actes et de contentieux</field>
    <field name="code">61367</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6136"/>
  </record>
  <record id="pcg_6137" model="account.account.template">
    <field name="name">Redevances pour brevets, marques, droits et valeurs similaires</field>
    <field name="code">6137</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_613"/>
  </record>
  <record id="pcg_61371" model="account.account.template">
    <field name="name">Redevances pour brevets</field>
    <field name="code">61371</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6137"/>
  </record>
  <record id="pcg_61378" model="account.account.template">
    <field name="name">Autres redevances</field>
    <field name="code">61378</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6137"/>
  </record>
  <record id="pcg_614" model="account.account.template">
    <field name="name">Autres charges externes 2</field>
    <field name="code">614</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6141" model="account.account.template">
    <field name="name">Études, recherches et documentation</field>
    <field name="code">6141</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61411" model="account.account.template">
    <field name="name">Études générales</field>
    <field name="code">61411</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6141"/>
  </record>
  <record id="pcg_61413" model="account.account.template">
    <field name="name">Recherches</field>
    <field name="code">61413</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6141"/>
  </record>
  <record id="pcg_61415" model="account.account.template">
    <field name="name">Documentation générale</field>
    <field name="code">61415</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6141"/>
  </record>
  <record id="pcg_61416" model="account.account.template">
    <field name="name">Documentation technique</field>
    <field name="code">61416</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6141"/>
  </record>
  <record id="pcg_6142" model="account.account.template">
    <field name="name">Transports</field>
    <field name="code">6142</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61421" model="account.account.template">
    <field name="name">Transports du personnel</field>
    <field name="code">61421</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6142"/>
  </record>
  <record id="pcg_61425" model="account.account.template">
    <field name="name">Transports sur achats</field>
    <field name="code">61425</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6142"/>
  </record>
  <record id="pcg_61426" model="account.account.template">
    <field name="name">Transports sur ventes</field>
    <field name="code">61426</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6142"/>
  </record>
  <record id="pcg_61428" model="account.account.template">
    <field name="name">Autres transports</field>
    <field name="code">61428</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6142"/>
  </record>
  <record id="pcg_6143" model="account.account.template">
    <field name="name">Déplacements, missions et réceptions</field>
    <field name="code">6143</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61431" model="account.account.template">
    <field name="name">Voyages et déplacements</field>
    <field name="code">61431</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6143"/>
  </record>
  <record id="pcg_61433" model="account.account.template">
    <field name="name">Frais de déménagement</field>
    <field name="code">61433</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6143"/>
  </record>
  <record id="pcg_61435" model="account.account.template">
    <field name="name">Missions</field>
    <field name="code">61435</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6143"/>
  </record>
  <record id="pcg_61436" model="account.account.template">
    <field name="name">Réceptions</field>
    <field name="code">61436</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6143"/>
  </record>
  <record id="pcg_6144" model="account.account.template">
    <field name="name">Publicité, publications et relations publiques</field>
    <field name="code">6144</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61441" model="account.account.template">
    <field name="name">Annonces et insertions</field>
    <field name="code">61441</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61442" model="account.account.template">
    <field name="name">Échantillons, catalogues et imprimés publicitaires</field>
    <field name="code">61442</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61443" model="account.account.template">
    <field name="name">Foires et expositions</field>
    <field name="code">61443</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61444" model="account.account.template">
    <field name="name">Primes de publicité</field>
    <field name="code">61444</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61446" model="account.account.template">
    <field name="name">Publications</field>
    <field name="code">61446</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61447" model="account.account.template">
    <field name="name">Cadeaux à  la clientèle</field>
    <field name="code">61447</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_61448" model="account.account.template">
    <field name="name">Autres charges de publicité et relations publiques</field>
    <field name="code">61448</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6144"/>
  </record>
  <record id="pcg_6145" model="account.account.template">
    <field name="name">Frais postaux et frais de télécommunication</field>
    <field name="code">6145</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61451" model="account.account.template">
    <field name="name">Frais postaux</field>
    <field name="code">61451</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6145"/>
  </record>
  <record id="pcg_61455" model="account.account.template">
    <field name="name">Frais de téléphone</field>
    <field name="code">61455</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6145"/>
  </record>
  <record id="pcg_61456" model="account.account.template">
    <field name="name">Frais de télex et de télégrammes</field>
    <field name="code">61456</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6145"/>
  </record>
  <record id="pcg_6146" model="account.account.template">
    <field name="name">Cotisations et dons</field>
    <field name="code">6146</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61461" model="account.account.template">
    <field name="name">Cotisations</field>
    <field name="code">61461</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6146"/>
  </record>
  <record id="pcg_61462" model="account.account.template">
    <field name="name">Dons</field>
    <field name="code">61462</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6146"/>
  </record>
  <record id="pcg_6147" model="account.account.template">
    <field name="name">Services bancaires</field>
    <field name="code">6147</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_61471" model="account.account.template">
    <field name="name">Frais d'achat et de vente des titres</field>
    <field name="code">61471</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6147"/>
  </record>
  <record id="pcg_61472" model="account.account.template">
    <field name="name">Frais sur effets de commerce</field>
    <field name="code">61472</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6147"/>
  </record>
  <record id="pcg_61473" model="account.account.template">
    <field name="name">Frais et commissions sur services bancaires</field>
    <field name="code">61473</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6147"/>
  </record>
  <record id="pcg_6148" model="account.account.template">
    <field name="name">Autres charges externes des exercices antérieurs</field>
    <field name="code">6148</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_6149" model="account.account.template">
    <field name="name">Rabais, remises et ristournes obtenus sur autres charges externes</field>
    <field name="code">6149</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_614"/>
  </record>
  <record id="pcg_616" model="account.account.template">
    <field name="name">Impôts et taxes</field>
    <field name="code">616</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6161" model="account.account.template">
    <field name="name">Impôts et taxes directs</field>
    <field name="code">6161</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_616"/>
  </record>
  <record id="pcg_61611" model="account.account.template">
    <field name="name">Taxe urbaine et taxe d'édilité</field>
    <field name="code">61611</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6161"/>
  </record>
  <record id="pcg_61612" model="account.account.template">
    <field name="name">Patente</field>
    <field name="code">61612</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6161"/>
  </record>
  <record id="pcg_61615" model="account.account.template">
    <field name="name">Taxes locales</field>
    <field name="code">61615</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6161"/>
  </record>
  <record id="pcg_6165" model="account.account.template">
    <field name="name">Impôts et taxes directs</field>
    <field name="code">6165</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_616"/>
  </record>
  <record id="pcg_6167" model="account.account.template">
    <field name="name">Impôts, taxes et droits assimilés</field>
    <field name="code">6167</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_616"/>
  </record>
  <record id="pcg_61671" model="account.account.template">
    <field name="name">Droits d'enregistrement et de timbre</field>
    <field name="code">61671</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6167"/>
  </record>
  <record id="pcg_61673" model="account.account.template">
    <field name="name">Taxes sur les véhicules</field>
    <field name="code">61673</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6167"/>
  </record>
  <record id="pcg_616731" model="account.account.template">
    <field name="name">La vignette</field>
    <field name="code">616731</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6167"/>
  </record>
  <record id="pcg_61678" model="account.account.template">
    <field name="name">Autres impôts, taxes et droits assimilés</field>
    <field name="code">61678</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6167"/>
  </record>
  <record id="pcg_6168" model="account.account.template">
    <field name="name">Impôts et taxes des exercices antérieurs</field>
    <field name="code">6168</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_616"/>
  </record>
  <record id="pcg_617" model="account.account.template">
    <field name="name">Charges de personnel</field>
    <field name="code">617</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6171" model="account.account.template">
    <field name="name">Rémunérations du personnel</field>
    <field name="code">6171</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_617"/>
  </record>
  <record id="pcg_61711" model="account.account.template">
    <field name="name">Appointements et salaires</field>
    <field name="code">61711</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_61712" model="account.account.template">
    <field name="name">Primes et gratifications</field>
    <field name="code">61712</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_617121" model="account.account.template">
    <field name="name">Primes de représentation</field>
    <field name="code">617121</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_61713" model="account.account.template">
    <field name="name">Indemnités et avantages divers</field>
    <field name="code">61713</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_617132" model="account.account.template">
    <field name="name">Indemnités de déplacement</field>
    <field name="code">617132</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_61714" model="account.account.template">
    <field name="name">Commissions au personnel</field>
    <field name="code">61714</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_61715" model="account.account.template">
    <field name="name">Rémunérations des administrateurs, gérants et associés</field>
    <field name="code">61715</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6171"/>
  </record>
  <record id="pcg_6174" model="account.account.template">
    <field name="name">Charges sociales</field>
    <field name="code">6174</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_617"/>
  </record>
  <record id="pcg_61741" model="account.account.template">
    <field name="name">Cotisations de sécurité sociale</field>
    <field name="code">61741</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6174"/>
  </record>
  <record id="pcg_61742" model="account.account.template">
    <field name="name">Cotisations aux caisses de retraite</field>
    <field name="code">61742</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6174"/>
  </record>
  <record id="pcg_61743" model="account.account.template">
    <field name="name">Cotisations aux mutuelles</field>
    <field name="code">61743</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6174"/>
  </record>
  <record id="pcg_61744" model="account.account.template">
    <field name="name">Prestations familiales</field>
    <field name="code">61744</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6174"/>
  </record>
  <record id="pcg_61745" model="account.account.template">
    <field name="name">Assurances accidents de travail</field>
    <field name="code">61745</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6174"/>
  </record>
  <record id="pcg_6176" model="account.account.template">
    <field name="name">Charges sociales diverses</field>
    <field name="code">6176</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_617"/>
  </record>
  <record id="pcg_61761" model="account.account.template">
    <field name="name">Assurances groupe</field>
    <field name="code">61761</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61762" model="account.account.template">
    <field name="name">Prestations de retraites</field>
    <field name="code">61762</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61763" model="account.account.template">
    <field name="name">Allocations aux oeuvres sociales</field>
    <field name="code">61763</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61764" model="account.account.template">
    <field name="name">Habillement et vêtements de travail</field>
    <field name="code">61764</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61765" model="account.account.template">
    <field name="name">Indemnités de préavis et de licenciement</field>
    <field name="code">61765</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61766" model="account.account.template">
    <field name="name">Médecine de travail, pharmacie</field>
    <field name="code">61766</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_61768" model="account.account.template">
    <field name="name">Autres charges sociales diverses</field>
    <field name="code">61768</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6176"/>
  </record>
  <record id="pcg_6177" model="account.account.template">
    <field name="name">Rémunération de l'exploitant</field>
    <field name="code">6177</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_617"/>
  </record>
  <record id="pcg_61771" model="account.account.template">
    <field name="name">Appointements et salaires</field>
    <field name="code">61771</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6177"/>
  </record>
  <record id="pcg_61774" model="account.account.template">
    <field name="name">Charges sociales sur appointements et salaires de l'exploitant</field>
    <field name="code">61774</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_6177"/>
  </record>
  <record id="pcg_6178" model="account.account.template">
    <field name="name">Charges du personnel des exercices antérieurs</field>
    <field name="code">6178</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_per"/>
    <field name="parent_id" ref="pcg_617"/>
  </record>
  <record id="pcg_618" model="account.account.template">
    <field name="name">Autres charges d'exploitation</field>
    <field name="code">618</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6181" model="account.account.template">
    <field name="name">Jetons de présence</field>
    <field name="code">6181</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_618"/>
  </record>
  <record id="pcg_6182" model="account.account.template">
    <field name="name">Pertes sur créances irrécouvrables</field>
    <field name="code">6182</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_618"/>
  </record>
  <record id="pcg_6185" model="account.account.template">
    <field name="name">Pertes sur opérations faites en commun</field>
    <field name="code">6185</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_618"/>
  </record>
  <record id="pcg_6186" model="account.account.template">
    <field name="name">Transfert de profits sur opérations faites en commun</field>
    <field name="code">6186</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_618"/>
  </record>
  <record id="pcg_6188" model="account.account.template">
    <field name="name">Autres charges d'exploitation des exercices antérieurs</field>
    <field name="code">6188</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_618"/>
  </record>
  <record id="pcg_619" model="account.account.template">
    <field name="name">Dotations d'exploitation</field>
    <field name="code">619</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_61"/>
  </record>
  <record id="pcg_6191" model="account.account.template">
    <field name="name">Dotations d'exploitation aux amortissements de l'immobilisation en non valeur</field>
    <field name="code">6191</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61911" model="account.account.template">
    <field name="name">D.E.A. des frais préliminaires</field>
    <field name="code">61911</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6191"/>
  </record>
  <record id="pcg_61912" model="account.account.template">
    <field name="name">D.E.A. des charges à  répartir</field>
    <field name="code">61912</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6191"/>
  </record>
  <record id="pcg_6192" model="account.account.template">
    <field name="name">Dotations d'exploitation aux amortissements des immobilisations incorporelles</field>
    <field name="code">6192</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61921" model="account.account.template">
    <field name="name">D.E.A. de l'immobilisation en recherche et développement</field>
    <field name="code">61921</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6192"/>
  </record>
  <record id="pcg_61922" model="account.account.template">
    <field name="name">D.E.A. des brevets, marques, droits et valeurs similaires</field>
    <field name="code">61922</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6192"/>
  </record>
  <record id="pcg_61923" model="account.account.template">
    <field name="name">D.E.A. du fonds commercial</field>
    <field name="code">61923</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6192"/>
  </record>
  <record id="pcg_61928" model="account.account.template">
    <field name="name">D.E.A. des autres immobilisations incorporelles</field>
    <field name="code">61928</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6192"/>
  </record>
  <record id="pcg_6193" model="account.account.template">
    <field name="name">Dotations d'exploitation aux amortissements des immobilisations corporelles</field>
    <field name="code">6193</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61931" model="account.account.template">
    <field name="name">D.E.A. des terrains</field>
    <field name="code">61931</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_61932" model="account.account.template">
    <field name="name">D.E.A. des constructions</field>
    <field name="code">61932</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_61933" model="account.account.template">
    <field name="name">D.E.A. des installations techniques, matériel et outillage</field>
    <field name="code">61933</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_61934" model="account.account.template">
    <field name="name">D.E.A. du matériel de transport</field>
    <field name="code">61934</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_61935" model="account.account.template">
    <field name="name">D.E.A. des mobiliers, matériels de bureau et aménagements divers</field>
    <field name="code">61935</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_61938" model="account.account.template">
    <field name="name">D.E.A. des autres immobilisations corporelles</field>
    <field name="code">61938</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6193"/>
  </record>
  <record id="pcg_6194" model="account.account.template">
    <field name="name">Dotations d'exploitation aux provisions pour dépréciation des immobilisations</field>
    <field name="code">6194</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61942" model="account.account.template">
    <field name="name">D.E.P. pour dépréciation des immobilisations incorporelles</field>
    <field name="code">61942</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6194"/>
  </record>
  <record id="pcg_61943" model="account.account.template">
    <field name="name">D.E.P. pour dépréciation des immobilisations corporelles</field>
    <field name="code">61943</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6194"/>
  </record>
  <record id="pcg_6195" model="account.account.template">
    <field name="name">Dotations d'exploitation aux provisions pour risques et charges</field>
    <field name="code">6195</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61955" model="account.account.template">
    <field name="name">D.E.P. pour risques et charges durables</field>
    <field name="code">61955</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6195"/>
  </record>
  <record id="pcg_61957" model="account.account.template">
    <field name="name">D.E.P. pour risques et charges momentanés</field>
    <field name="code">61957</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6195"/>
  </record>
  <record id="pcg_6196" model="account.account.template">
    <field name="name">Dotations d'exploitation aux provisions pour dépréciations de l'actif circulant</field>
    <field name="code">6196</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61961" model="account.account.template">
    <field name="name">D.E.P. pour dépréciation des stocks</field>
    <field name="code">61961</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6196"/>
  </record>
  <record id="pcg_61964" model="account.account.template">
    <field name="name">D.E.P. pour dépréciation des créances de l'actif circulant</field>
    <field name="code">61964</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6196"/>
  </record>
  <record id="pcg_6198" model="account.account.template">
    <field name="name">Dotations d'exploitation des exercices antérieurs</field>
    <field name="code">6198</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_619"/>
  </record>
  <record id="pcg_61981" model="account.account.template">
    <field name="name">D.E. aux amortissements des exercices antérieurs</field>
    <field name="code">61981</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6198"/>
  </record>
  <record id="pcg_61984" model="account.account.template">
    <field name="name">D.E. aux provisions des exercices antérieurs</field>
    <field name="code">61984</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6198"/>
  </record>
  <record id="pcg_63" model="account.account.template">
    <field name="name">CHARGES FINANCIERES</field>
    <field name="code">63</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c6"/>
  </record>
  <record id="pcg_631" model="account.account.template">
    <field name="name">Charges d'intérêts</field>
    <field name="code">631</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_63"/>
  </record>
  <record id="pcg_6311" model="account.account.template">
    <field name="name">Intérêts des emprunts et dettes</field>
    <field name="code">6311</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_631"/>
  </record>
  <record id="pcg_63111" model="account.account.template">
    <field name="name">Intérêts des emprunts</field>
    <field name="code">63111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6311"/>
  </record>
  <record id="pcg_63113" model="account.account.template">
    <field name="name">Intérêts des dettes rattachées à  des participations</field>
    <field name="code">63113</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6311"/>
  </record>
  <record id="pcg_63114" model="account.account.template">
    <field name="name">Intérêts des comptes courants et dépôts créditeurs</field>
    <field name="code">63114</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6311"/>
  </record>
  <record id="pcg_63115" model="account.account.template">
    <field name="name">Intérêts bancaires et sur opérations de financement</field>
    <field name="code">63115</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6311"/>
  </record>
  <record id="pcg_63118" model="account.account.template">
    <field name="name">Autres intérêts des emprunts et dettes</field>
    <field name="code">63118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6311"/>
  </record>
  <record id="pcg_6318" model="account.account.template">
    <field name="name">Charges d'intérêts des exercices antérieurs</field>
    <field name="code">6318</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_631"/>
  </record>
  <record id="pcg_633" model="account.account.template">
    <field name="name">Pertes de change</field>
    <field name="code">633</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_63"/>
  </record>
  <record id="pcg_6331" model="account.account.template">
    <field name="name">Pertes de change propres à  l'exercice</field>
    <field name="code">6331</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_633"/>
  </record>
  <record id="pcg_6338" model="account.account.template">
    <field name="name">Pertes de change des exercices antérieurs</field>
    <field name="code">6338</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_633"/>
  </record>
  <record id="pcg_638" model="account.account.template">
    <field name="name">Autres charges financières</field>
    <field name="code">638</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_63"/>
  </record>
  <record id="pcg_6382" model="account.account.template">
    <field name="name">Pertes sur créances liées à  des participations</field>
    <field name="code">6382</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_59"/>
  </record>
  <record id="pcg_6385" model="account.account.template">
    <field name="name">Charges nettes sur cession de titres et valeurs de placement</field>
    <field name="code">6385</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_59"/>
  </record>
  <record id="pcg_6386" model="account.account.template">
    <field name="name">Escomptes accordés</field>
    <field name="code">6386</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_59"/>
  </record>
  <record id="pcg_6388" model="account.account.template">
    <field name="name">Autres charges financières des exercices antérieurs</field>
    <field name="code">6388</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_59"/>
  </record>
  <record id="pcg_639" model="account.account.template">
    <field name="name">Dotations financières</field>
    <field name="code">639</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_63"/>
  </record>
  <record id="pcg_6391" model="account.account.template">
    <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
    <field name="code">6391</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_6392" model="account.account.template">
    <field name="name">Dotations aux provisions pour dépréciations des immobilisations financières</field>
    <field name="code">6392</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_6393" model="account.account.template">
    <field name="name">Dotations aux provisions pour risques et charges financières</field>
    <field name="code">6393</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_6394" model="account.account.template">
    <field name="name">Dotation aux provisions pour dépréciation des titres et valeurs de placement</field>
    <field name="code">6394</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_6396" model="account.account.template">
    <field name="name">Dotations aux provisions pour dépréciation des comptes de trésorerie</field>
    <field name="code">6396</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_6398" model="account.account.template">
    <field name="name">Dotations financières des exercices antérieurs</field>
    <field name="code">6398</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_639"/>
  </record>
  <record id="pcg_65" model="account.account.template">
    <field name="name">CHARGES NON COURANTES</field>
    <field name="code">65</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c6"/>
  </record>
  <record id="pcg_651" model="account.account.template">
    <field name="name">Valeurs nettes d'amortissements des immobilisations cédées ( V.N.A )</field>
    <field name="code">651</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_65"/>
  </record>
  <record id="pcg_6512" model="account.account.template">
    <field name="name">VNA des immobilisations incorporelles cédées</field>
    <field name="code">6512</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_651"/>
  </record>
  <record id="pcg_6513" model="account.account.template">
    <field name="name">VNA des immobilisations corporelles cédées</field>
    <field name="code">6513</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_651"/>
  </record>
  <record id="pcg_6514" model="account.account.template">
    <field name="name">VNA provisions des immobilisations financières cédées (droits de propriété)</field>
    <field name="code">6514</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_651"/>
  </record>
  <record id="pcg_6518" model="account.account.template">
    <field name="name">VNA des immobilisations cédées des exercices antérieurs</field>
    <field name="code">6518</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_651"/>
  </record>
  <record id="pcg_656" model="account.account.template">
    <field name="name">Subventions accordées</field>
    <field name="code">656</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_65"/>
  </record>
  <record id="pcg_6561" model="account.account.template">
    <field name="name">Subventions accordées de l'exercice</field>
    <field name="code">6561</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_656"/>
  </record>
  <record id="pcg_6568" model="account.account.template">
    <field name="name">Subventions accordées des exercices antérieurs</field>
    <field name="code">6568</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_656"/>
  </record>
  <record id="pcg_658" model="account.account.template">
    <field name="name">Autres charges non courantes</field>
    <field name="code">658</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_65"/>
  </record>
  <record id="pcg_6581" model="account.account.template">
    <field name="name">Pénalités sur marchés et dédits</field>
    <field name="code">6581</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_65811" model="account.account.template">
    <field name="name">Pénalités sur marchés</field>
    <field name="code">65811</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6581"/>
  </record>
  <record id="pcg_65812" model="account.account.template">
    <field name="name">Dédits</field>
    <field name="code">65812</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6581"/>
  </record>
  <record id="pcg_6582" model="account.account.template">
    <field name="name">Rappels d'impôts (autres que l'impôt sur les résultats)</field>
    <field name="code">6582</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_6583" model="account.account.template">
    <field name="name">Pénalités et amendes fiscales ou pénales</field>
    <field name="code">6583</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_65831" model="account.account.template">
    <field name="name">Pénalités et amendes fiscales</field>
    <field name="code">65831</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6583"/>
  </record>
  <record id="pcg_65833" model="account.account.template">
    <field name="name">Pénalités et amendes pénales</field>
    <field name="code">65833</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6583"/>
  </record>
  <record id="pcg_6585" model="account.account.template">
    <field name="name">Créances devenues irrécouvrables</field>
    <field name="code">6585</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_6586" model="account.account.template">
    <field name="name">Dons, libéralités et lots</field>
    <field name="code">6586</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_65861" model="account.account.template">
    <field name="name">Dons</field>
    <field name="code">65861</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6586"/>
  </record>
  <record id="pcg_65862" model="account.account.template">
    <field name="name">Libéralités</field>
    <field name="code">65862</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6586"/>
  </record>
  <record id="pcg_65863" model="account.account.template">
    <field name="name">Lots</field>
    <field name="code">65863</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6586"/>
  </record>
  <record id="pcg_6588" model="account.account.template">
    <field name="name">Autres charges non courantes des exercices antérieurs</field>
    <field name="code">6588</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_658"/>
  </record>
  <record id="pcg_659" model="account.account.template">
    <field name="name">Dotations non courantes</field>
    <field name="code">659</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_65"/>
  </record>
  <record id="pcg_6591" model="account.account.template">
    <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
    <field name="code">6591</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_659"/>
  </record>
  <record id="pcg_65911" model="account.account.template">
    <field name="name">D.A.E. de l'immobilisation en non-valeurs</field>
    <field name="code">65911</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6591"/>
  </record>
  <record id="pcg_65912" model="account.account.template">
    <field name="name">D.A.E. des immobilisations incorporelles</field>
    <field name="code">65912</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6591"/>
  </record>
  <record id="pcg_65913" model="account.account.template">
    <field name="name">D.A.E. des immobilisations corporelles</field>
    <field name="code">65913</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6591"/>
  </record>
  <record id="pcg_6594" model="account.account.template">
    <field name="name">Dotations non courantes aux provisions réglementées</field>
    <field name="code">6594</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_659"/>
  </record>
  <record id="pcg_65941" model="account.account.template">
    <field name="name">D.N.C. pour amortissements dérogatoires</field>
    <field name="code">65941</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6594"/>
  </record>
  <record id="pcg_65942" model="account.account.template">
    <field name="name">D.N.C. pour plus-values en instance d'imposition</field>
    <field name="code">65942</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6594"/>
  </record>
  <record id="pcg_65944" model="account.account.template">
    <field name="name">D.N.C. pour investissements</field>
    <field name="code">65944</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6594"/>
  </record>
  <record id="pcg_65945" model="account.account.template">
    <field name="name">D.N.C. pour reconstitution de gisements</field>
    <field name="code">65945</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6594"/>
  </record>
  <record id="pcg_65946" model="account.account.template">
    <field name="name">D.N.C. pour acquisition et construction de logements</field>
    <field name="code">65946</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6594"/>
  </record>
  <record id="pcg_6595" model="account.account.template">
    <field name="name">Dotations non courantes aux provisions pour risques et charges</field>
    <field name="code">6595</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_659"/>
  </record>
  <record id="pcg_65955" model="account.account.template">
    <field name="name">D.N.C. aux provisions pour risques et charges durables</field>
    <field name="code">65955</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6595"/>
  </record>
  <record id="pcg_65957" model="account.account.template">
    <field name="name">D.N.C. aux provisions pour risques et charges momentanés</field>
    <field name="code">65957</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6595"/>
  </record>
  <record id="pcg_6596" model="account.account.template">
    <field name="name">Dotations non courantes aux provisions pour dépréciation</field>
    <field name="code">6596</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_659"/>
  </record>
  <record id="pcg_65962" model="account.account.template">
    <field name="name">D.N.C. aux provisions pour dépréciation de l'actif immobilisé</field>
    <field name="code">65962</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6596"/>
  </record>
  <record id="pcg_65963" model="account.account.template">
    <field name="name">D.N.C. aux provisions pour dépréciation de l'actif circulant</field>
    <field name="code">65963</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_6596"/>
  </record>
  <record id="pcg_6598" model="account.account.template">
    <field name="name">Dotations non courantes des exercices antérieurs</field>
    <field name="code">6598</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_659"/>
  </record>
  <record id="pcg_67" model="account.account.template">
    <field name="name">IMPOTS SUR LES RESULTATS</field>
    <field name="code">67</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_reg"/>
    <field name="parent_id" ref="pcg_c6"/>
  </record>
  <record id="pcg_670" model="account.account.template">
    <field name="name">Impôts sur les résultats</field>
    <field name="code">670</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_67"/>
  </record>
  <record id="pcg_6701" model="account.account.template">
    <field name="name">Impôts sur les bénéfices</field>
    <field name="code">6701</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_670"/>
  </record>
  <record id="pcg_6705" model="account.account.template">
    <field name="name">Imposition minimale annuelle des sociétés</field>
    <field name="code">6705</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_670"/>
  </record>
  <record id="pcg_6708" model="account.account.template">
    <field name="name">Rappels et dégrèvements d'impôts sur les résultats</field>
    <field name="code">6708</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_aut"/>
    <field name="parent_id" ref="pcg_670"/>
  </record>
  <record id="pcg_c7" 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="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c67"/>
  </record>
  <record id="pcg_71" model="account.account.template">
    <field name="name">PRODUITS D'EXPLOITATION</field>
    <field name="code">71</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c7"/>
  </record>
  <record id="pcg_711" model="account.account.template">
    <field name="name">Ventes de marchandises</field>
    <field name="code">711</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7111" model="account.account.template">
    <field name="name">Ventes de marchandises au Maroc</field>
    <field name="code">7111</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_711"/>
  </record>
  <record id="pcg_7113" model="account.account.template">
    <field name="name">Ventes de marchandises à  l'étranger</field>
    <field name="code">7113</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_711"/>
  </record>
  <record id="pcg_7118" model="account.account.template">
    <field name="name">Ventes de marchandises des exercices antérieurs</field>
    <field name="code">7118</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_711"/>
  </record>
  <record id="pcg_7119" model="account.account.template">
    <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
    <field name="code">7119</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_711"/>
  </record>
  <record id="pcg_712" model="account.account.template">
    <field name="name">Ventes de biens et services produits</field>
    <field name="code">712</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7121" model="account.account.template">
    <field name="name">Ventes de biens produits au Maroc</field>
    <field name="code">7121</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71211" model="account.account.template">
    <field name="name">Ventes de produits finis</field>
    <field name="code">71211</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7121"/>
  </record>
  <record id="pcg_71212" model="account.account.template">
    <field name="name">Ventes de produits intermédiaires</field>
    <field name="code">71212</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7121"/>
  </record>
  <record id="pcg_71217" model="account.account.template">
    <field name="name">Ventes de produits résiduels</field>
    <field name="code">71217</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7121"/>
  </record>
  <record id="pcg_7122" model="account.account.template">
    <field name="name">Ventes de biens produits à  l'étranger</field>
    <field name="code">7122</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71221" model="account.account.template">
    <field name="name">Ventes de produits finis</field>
    <field name="code">71221</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7122"/>
  </record>
  <record id="pcg_71222" model="account.account.template">
    <field name="name">Ventes de produits intermédiaires</field>
    <field name="code">71222</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7122"/>
  </record>
  <record id="pcg_7124" model="account.account.template">
    <field name="name">Ventes de services produits au Maroc</field>
    <field name="code">7124</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71241" model="account.account.template">
    <field name="name">Travaux</field>
    <field name="code">71241</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7124"/>
  </record>
  <record id="pcg_71242" model="account.account.template">
    <field name="name">Etudes</field>
    <field name="code">71242</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7124"/>
  </record>
  <record id="pcg_71243" model="account.account.template">
    <field name="name">Prestations de services</field>
    <field name="code">71243</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7124"/>
  </record>
  <record id="pcg_7125" model="account.account.template">
    <field name="name">Ventes de services produits à  l'étranger</field>
    <field name="code">7125</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71251" model="account.account.template">
    <field name="name">Travaux</field>
    <field name="code">71251</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7125"/>
  </record>
  <record id="pcg_71252" model="account.account.template">
    <field name="name">Etudes</field>
    <field name="code">71252</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7125"/>
  </record>
  <record id="pcg_71253" model="account.account.template">
    <field name="name">Prestations de services</field>
    <field name="code">71253</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7125"/>
  </record>
  <record id="pcg_7126" model="account.account.template">
    <field name="name">Redevances pour brevets, marques, droits et valeurs similaires</field>
    <field name="code">7126</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_7127" model="account.account.template">
    <field name="name">Ventes de produits accessoires</field>
    <field name="code">7127</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71271" model="account.account.template">
    <field name="name">Locations divers es reçues</field>
    <field name="code">71271</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_71272" model="account.account.template">
    <field name="name">Commissions et courtages reçus</field>
    <field name="code">71272</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_71273" model="account.account.template">
    <field name="name">Produits de services exploités dans l'intérêt du personnel</field>
    <field name="code">71273</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_71275" model="account.account.template">
    <field name="name">Bonis sur reprises d'emballages consignés</field>
    <field name="code">71275</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_71276" model="account.account.template">
    <field name="name">Ports et frais accessoires facturés</field>
    <field name="code">71276</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_71278" model="account.account.template">
    <field name="name">Autres ventes et produits accessoires</field>
    <field name="code">71278</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7127"/>
  </record>
  <record id="pcg_7128" model="account.account.template">
    <field name="name">Ventes de biens et services produits des exercices antérieurs</field>
    <field name="code">7128</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_7129" model="account.account.template">
    <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
    <field name="code">7129</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_712"/>
  </record>
  <record id="pcg_71291" model="account.account.template">
    <field name="name">R,R,R accordées sur ventes au Maroc des biens produits</field>
    <field name="code">71291</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7129"/>
  </record>
  <record id="pcg_71292" model="account.account.template">
    <field name="name">R,R,R accordées sur ventes à  l'étranger des biens produits</field>
    <field name="code">71292</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7129"/>
  </record>
  <record id="pcg_71294" model="account.account.template">
    <field name="name">R,R,R accordées sur ventes au Maroc des services produits</field>
    <field name="code">71294</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7129"/>
  </record>
  <record id="pcg_71295" model="account.account.template">
    <field name="name">R,R,R accordées sur ventes à  l'étranger des services produits</field>
    <field name="code">71295</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7129"/>
  </record>
  <record id="pcg_71298" model="account.account.template">
    <field name="name">Rabais, remises et ristournes accordés sur ventes de B et S produits des exercices antérieurs</field>
    <field name="code">71298</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7129"/>
  </record>
  <record id="pcg_713" model="account.account.template">
    <field name="name">Variation des stocks de produits</field>
    <field name="code">713</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7131" model="account.account.template">
    <field name="name">Variation des stocks de produits en cours</field>
    <field name="code">7131</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_713"/>
  </record>
  <record id="pcg_71311" model="account.account.template">
    <field name="name">Variation des stocks de biens produits en cours</field>
    <field name="code">71311</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7131"/>
  </record>
  <record id="pcg_71312" model="account.account.template">
    <field name="name">Variation des stocks de produits intermédiaires en cours</field>
    <field name="code">71312</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7131"/>
  </record>
  <record id="pcg_71317" model="account.account.template">
    <field name="name">Variation des stocks de produits résiduels en cours</field>
    <field name="code">71317</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7131"/>
  </record>
  <record id="pcg_7132" model="account.account.template">
    <field name="name">Variation des stocks de biens produits</field>
    <field name="code">7132</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_713"/>
  </record>
  <record id="pcg_71321" model="account.account.template">
    <field name="name">Variation des stocks de produits finis</field>
    <field name="code">71321</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7132"/>
  </record>
  <record id="pcg_71322" model="account.account.template">
    <field name="name">Variation des stocks de produits intermédiaires</field>
    <field name="code">71322</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7132"/>
  </record>
  <record id="pcg_71327" model="account.account.template">
    <field name="name">Variation des stocks de produits résiduels</field>
    <field name="code">71327</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7132"/>
  </record>
  <record id="pcg_7134" model="account.account.template">
    <field name="name">Variation des stocks de services en cours</field>
    <field name="code">7134</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_713"/>
  </record>
  <record id="pcg_71341" model="account.account.template">
    <field name="name">Variation des stocks de travaux en cours</field>
    <field name="code">71341</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7134"/>
  </record>
  <record id="pcg_71342" model="account.account.template">
    <field name="name">Variation des stocks d'études en cours</field>
    <field name="code">71342</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7134"/>
  </record>
  <record id="pcg_71343" model="account.account.template">
    <field name="name">Variation des stocks de prestations en cours</field>
    <field name="code">71343</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7134"/>
  </record>
  <record id="pcg_714" model="account.account.template">
    <field name="name">Immobilisations produites par l'entreprise pour elle même</field>
    <field name="code">714</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7141" model="account.account.template">
    <field name="name">Immobilisation en non valeurs produite</field>
    <field name="code">7141</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_714"/>
  </record>
  <record id="pcg_7142" model="account.account.template">
    <field name="name">Immobilisations incorporelles produites</field>
    <field name="code">7142</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_714"/>
  </record>
  <record id="pcg_7143" model="account.account.template">
    <field name="name">Immobilisations corporelles produites</field>
    <field name="code">7143</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_714"/>
  </record>
  <record id="pcg_7148" model="account.account.template">
    <field name="name">Immobilisations produites des exercices antérieurs</field>
    <field name="code">7148</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_714"/>
  </record>
  <record id="pcg_716" model="account.account.template">
    <field name="name">Subventions d'exploitation</field>
    <field name="code">716</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7161" model="account.account.template">
    <field name="name">Subventions d'exploitations reçues de l'exercice</field>
    <field name="code">7161</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_716"/>
  </record>
  <record id="pcg_7168" model="account.account.template">
    <field name="name">Subventions d'exploitation reçues des exercices antérieurs</field>
    <field name="code">7168</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_716"/>
  </record>
  <record id="pcg_718" model="account.account.template">
    <field name="name">Autres produits d'exploitation</field>
    <field name="code">718</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7181" model="account.account.template">
    <field name="name">Jetons de présence reçus</field>
    <field name="code">7181</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_718"/>
  </record>
  <record id="pcg_7182" model="account.account.template">
    <field name="name">Revenus des immeubles non affectés à  l'exploitation</field>
    <field name="code">7182</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_718"/>
  </record>
  <record id="pcg_7185" model="account.account.template">
    <field name="name">Profits sur opérations faites en commun</field>
    <field name="code">7185</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_718"/>
  </record>
  <record id="pcg_7186" model="account.account.template">
    <field name="name">Transfert de pertes sur opérations faites en commun</field>
    <field name="code">7186</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_718"/>
  </record>
  <record id="pcg_7188" model="account.account.template">
    <field name="name">Autres produits d'exploitation des exercices antérieurs</field>
    <field name="code">7188</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_718"/>
  </record>
  <record id="pcg_719" model="account.account.template">
    <field name="name">Reprise d'exploitation, transferts de charges</field>
    <field name="code">719</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_71"/>
  </record>
  <record id="pcg_7191" model="account.account.template">
    <field name="name">Reprises sur amortissements de l'immobilisation en non valeurs</field>
    <field name="code">7191</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7192" model="account.account.template">
    <field name="name">Reprises sur amortissements des immobilisations incorporelles</field>
    <field name="code">7192</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7193" model="account.account.template">
    <field name="name">Reprises sur amortissements des immobilisations corporelles</field>
    <field name="code">7193</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7194" model="account.account.template">
    <field name="name">Reprises sur provisions pour dépréciation des immobilisations</field>
    <field name="code">7194</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7195" model="account.account.template">
    <field name="name">Reprises sur provisions pour risques et charges</field>
    <field name="code">7195</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7196" model="account.account.template">
    <field name="name">Reprises sur provisions pour dépréciation de l'actif circulant</field>
    <field name="code">7196</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_7197" model="account.account.template">
    <field name="name">Transferts des charges d'exploitation</field>
    <field name="code">7197</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_71971" model="account.account.template">
    <field name="name">T,C,E - Achats de marchandises</field>
    <field name="code">71971</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_71972" model="account.account.template">
    <field name="name">T,C,E - Achats consommés de matières et fournitures</field>
    <field name="code">71972</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_71973" model="account.account.template">
    <field name="name">T,C,E-Autres charges externes</field>
    <field name="code">71973</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_71975" model="account.account.template">
    <field name="name">T,C,E - Impôts et taxes</field>
    <field name="code">71975</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_71976" model="account.account.template">
    <field name="name">T,C,E - Charges de personnel</field>
    <field name="code">71976</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_71978" model="account.account.template">
    <field name="name">T,C,E - Autres charges d'exploitation</field>
    <field name="code">71978</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7197"/>
  </record>
  <record id="pcg_7198" model="account.account.template">
    <field name="name">Reprises sur amortissements et provisions des exercices antérieurs</field>
    <field name="code">7198</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_719"/>
  </record>
  <record id="pcg_71981" model="account.account.template">
    <field name="name">Reprises sur amortissements des exercices antérieurs</field>
    <field name="code">71981</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7198"/>
  </record>
  <record id="pcg_71984" model="account.account.template">
    <field name="name">Reprises sur provisions des exercices antérieurs</field>
    <field name="code">71984</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7198"/>
  </record>
  <record id="pcg_73" model="account.account.template">
    <field name="name">PRODUITS FINANCIERS</field>
    <field name="code">73</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c7"/>
  </record>
  <record id="pcg_732" model="account.account.template">
    <field name="name">Produits des titres de participation et des autres titres immobilisés</field>
    <field name="code">732</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_73"/>
  </record>
  <record id="pcg_7321" model="account.account.template">
    <field name="name">Revenus des titres de participation</field>
    <field name="code">7321</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_732"/>
  </record>
  <record id="pcg_7325" model="account.account.template">
    <field name="name">Revenus des titres immobilisés</field>
    <field name="code">7325</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_732"/>
  </record>
  <record id="pcg_7328" model="account.account.template">
    <field name="name">Produits des titres de participation et des autres titres immobilisés des exercices antérieurs</field>
    <field name="code">7328</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_732"/>
  </record>
  <record id="pcg_733" model="account.account.template">
    <field name="name">Gains de change</field>
    <field name="code">733</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_73"/>
  </record>
  <record id="pcg_7331" model="account.account.template">
    <field name="name">Gains de change propres à  l'exercice</field>
    <field name="code">7331</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_733"/>
  </record>
  <record id="pcg_7338" model="account.account.template">
    <field name="name">Gains de change des exercices antérieurs</field>
    <field name="code">7338</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_733"/>
  </record>
  <record id="pcg_738" model="account.account.template">
    <field name="name">Intérêts et autres produits financiers</field>
    <field name="code">738</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_73"/>
  </record>
  <record id="pcg_7381" model="account.account.template">
    <field name="name">Intérêts et produits assimilés</field>
    <field name="code">7381</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_73811" model="account.account.template">
    <field name="name">Intérêts des prêts</field>
    <field name="code">73811</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7381"/>
  </record>
  <record id="pcg_73813" model="account.account.template">
    <field name="name">Revenus des autres créances financières</field>
    <field name="code">73813</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7381"/>
  </record>
  <record id="pcg_7383" model="account.account.template">
    <field name="name">Revenus des créances rattachées à  des participations</field>
    <field name="code">7383</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_7384" model="account.account.template">
    <field name="name">Revenus des titres et valeurs de placement</field>
    <field name="code">7384</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_7385" model="account.account.template">
    <field name="name">Produits nets sur cessions de titres et valeurs de placement</field>
    <field name="code">7385</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_7386" model="account.account.template">
    <field name="name">Escomptes obtenus</field>
    <field name="code">7386</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_7388" model="account.account.template">
    <field name="name">Intérêts et autres produits financiers des exercices antérieurs</field>
    <field name="code">7388</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_738"/>
  </record>
  <record id="pcg_739" model="account.account.template">
    <field name="name">Reprises financières, transferts de charges</field>
    <field name="code">739</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_73"/>
  </record>
  <record id="pcg_7391" model="account.account.template">
    <field name="name">Reprises sur amortissements des primes de remboursement des obligations</field>
    <field name="code">7391</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_7392" model="account.account.template">
    <field name="name">Reprises sur provisions pour dépréciation des immobilisations financières</field>
    <field name="code">7392</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_7393" model="account.account.template">
    <field name="name">Reprises sur provisions pour risques et charges financières</field>
    <field name="code">7393</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_7394" model="account.account.template">
    <field name="name">Reprise sur provisions pour dépréciation des titres et valeurs de placement</field>
    <field name="code">7394</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_7396" model="account.account.template">
    <field name="name">Reprises sur provisions pour dépréciation des comptes de trésorerie</field>
    <field name="code">7396</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_7397" model="account.account.template">
    <field name="name">Transfert de charges financières</field>
    <field name="code">7397</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_73971" model="account.account.template">
    <field name="name">Transfert - Charges d'intérêts</field>
    <field name="code">73971</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7397"/>
  </record>
  <record id="pcg_73973" model="account.account.template">
    <field name="name">Transfert - Pertes de change</field>
    <field name="code">73973</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7397"/>
  </record>
  <record id="pcg_73978" model="account.account.template">
    <field name="name">Transfert - Autres charges financières</field>
    <field name="code">73978</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7397"/>
  </record>
  <record id="pcg_7398" model="account.account.template">
    <field name="name">Reprises sur dotations financières des exercices antérieurs</field>
    <field name="code">7398</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_739"/>
  </record>
  <record id="pcg_75" model="account.account.template">
    <field name="name">PRODUITS NON COURANTS</field>
    <field name="code">75</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c7"/>
  </record>
  <record id="pcg_751" model="account.account.template">
    <field name="name">Produits des cessions d'immobilisations</field>
    <field name="code">751</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_75"/>
  </record>
  <record id="pcg_7512" model="account.account.template">
    <field name="name">Produits des cessions des immobilisations incorporelles</field>
    <field name="code">7512</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_751"/>
  </record>
  <record id="pcg_7513" model="account.account.template">
    <field name="name">Produits des cessions des immobilisations corporelles</field>
    <field name="code">7513</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_751"/>
  </record>
  <record id="pcg_7514" model="account.account.template">
    <field name="name">Produits des cessions des immobilisations financières (droits de propriété)</field>
    <field name="code">7514</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_751"/>
  </record>
  <record id="pcg_7518" model="account.account.template">
    <field name="name">Produits des cessions des immobilisations des exercices antérieurs</field>
    <field name="code">7518</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_751"/>
  </record>
  <record id="pcg_756" model="account.account.template">
    <field name="name">Subventions d'équilibre</field>
    <field name="code">756</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_75"/>
  </record>
  <record id="pcg_7561" model="account.account.template">
    <field name="name">Subventions d'équilibre reçues de l'exercice</field>
    <field name="code">7561</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_756"/>
  </record>
  <record id="pcg_7568" model="account.account.template">
    <field name="name">Subventions d'équilibre reçues des exercices antérieurs</field>
    <field name="code">7568</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_756"/>
  </record>
  <record id="pcg_757" model="account.account.template">
    <field name="name">Reprise sur subventions d'investissements</field>
    <field name="code">757</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_75"/>
  </record>
  <record id="pcg_7577" model="account.account.template">
    <field name="name">Reprises sur subventions d'investissement de l'exercice</field>
    <field name="code">7577</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_757"/>
  </record>
  <record id="pcg_7578" model="account.account.template">
    <field name="name">Reprises sur subventions d'investissement des exercices antérieurs</field>
    <field name="code">7578</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_757"/>
  </record>
  <record id="pcg_758" model="account.account.template">
    <field name="name">Autres produits non courants</field>
    <field name="code">758</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_75"/>
  </record>
  <record id="pcg_7581" model="account.account.template">
    <field name="name">Pénalités et dédits reçus</field>
    <field name="code">7581</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_758"/>
  </record>
  <record id="pcg_75811" model="account.account.template">
    <field name="name">Pénalités reçues sur marchés</field>
    <field name="code">75811</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7581"/>
  </record>
  <record id="pcg_75812" model="account.account.template">
    <field name="name">Dédits reçus</field>
    <field name="code">75812</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7581"/>
  </record>
  <record id="pcg_7582" model="account.account.template">
    <field name="name">Dégrèvement d'impôts (autres que l'impôt sur les résultats)</field>
    <field name="code">7582</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_758"/>
  </record>
  <record id="pcg_7585" model="account.account.template">
    <field name="name">Rentrées sur créances soldées</field>
    <field name="code">7585</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_758"/>
  </record>
  <record id="pcg_7586" model="account.account.template">
    <field name="name">Dons, libéralités et lots reçus</field>
    <field name="code">7586</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_758"/>
  </record>
  <record id="pcg_75861" model="account.account.template">
    <field name="name">Dons</field>
    <field name="code">75861</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7586"/>
  </record>
  <record id="pcg_75862" model="account.account.template">
    <field name="name">Libéralités</field>
    <field name="code">75862</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7586"/>
  </record>
  <record id="pcg_75863" model="account.account.template">
    <field name="name">Lots</field>
    <field name="code">75863</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7586"/>
  </record>
  <record id="pcg_7588" model="account.account.template">
    <field name="name">Autres produits non courants des exercices antérieurs</field>
    <field name="code">7588</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_758"/>
  </record>
  <record id="pcg_759" model="account.account.template">
    <field name="name">Reprises non courantes</field>
    <field name="code">759</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_75"/>
  </record>
  <record id="pcg_7591" model="account.account.template">
    <field name="name">Reprises non courantes sur amortissements exceptionnels des immobilisations</field>
    <field name="code">7591</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_75911" model="account.account.template">
    <field name="name">R,A,E des immobilisations en non valeur</field>
    <field name="code">75911</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7591"/>
  </record>
  <record id="pcg_75912" model="account.account.template">
    <field name="name">R,A,E des immobilisations incorporelles</field>
    <field name="code">75912</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7591"/>
  </record>
  <record id="pcg_75913" model="account.account.template">
    <field name="name">R,A,E des immobilisations corporelles</field>
    <field name="code">75913</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7591"/>
  </record>
  <record id="pcg_7594" model="account.account.template">
    <field name="name">Reprises non courantes sur provisions réglementées</field>
    <field name="code">7594</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_75941" model="account.account.template">
    <field name="name">Reprises sur amortissements dérogatoires</field>
    <field name="code">75941</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7594"/>
  </record>
  <record id="pcg_75942" model="account.account.template">
    <field name="name">Reprises sur plus-values en instance d'imposition</field>
    <field name="code">75942</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7594"/>
  </record>
  <record id="pcg_75944" model="account.account.template">
    <field name="name">Reprises sur provisions pour investissements</field>
    <field name="code">75944</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7594"/>
  </record>
  <record id="pcg_75945" model="account.account.template">
    <field name="name">Reprises sur provisions pour reconstitution de gisements</field>
    <field name="code">75945</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7594"/>
  </record>
  <record id="pcg_75946" model="account.account.template">
    <field name="name">Reprises sur provisions pour acquisition et construction de logements</field>
    <field name="code">75946</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7594"/>
  </record>
  <record id="pcg_7595" model="account.account.template">
    <field name="name">Reprises non courantes sur provisions pour risques et charges</field>
    <field name="code">7595</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_75955" model="account.account.template">
    <field name="name">Reprises sur provisions pour risques et charges durables</field>
    <field name="code">75955</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7595"/>
  </record>
  <record id="pcg_75957" model="account.account.template">
    <field name="name">Reprises sur provisions pour risques et charges momentanés</field>
    <field name="code">75957</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7595"/>
  </record>
  <record id="pcg_7596" model="account.account.template">
    <field name="name">Reprises non courantes sur provisions pour dépréciation</field>
    <field name="code">7596</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_75962" model="account.account.template">
    <field name="name">R,N,C sur provisions pour dépréciation de l'actif immobilisé</field>
    <field name="code">75962</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7596"/>
  </record>
  <record id="pcg_75963" model="account.account.template">
    <field name="name">R,N,C sur provisions pour dépréciation de l'actif circulant</field>
    <field name="code">75963</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_7596"/>
  </record>
  <record id="pcg_7597" model="account.account.template">
    <field name="name">Transferts de charges non courantes</field>
    <field name="code">7597</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_7598" model="account.account.template">
    <field name="name">Reprises non courantes des exercices antérieurs.</field>
    <field name="code">7598</field>
    <field name="type">other</field>
    <field name="user_type" ref="cpt_type_pdt"/>
    <field name="parent_id" ref="pcg_759"/>
  </record>
  <record id="pcg_81" model="account.account.template">
    <field name="name">RESULTAT D'EXPLOITATION</field>
    <field name="code">81</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
  <record id="pcg_810" model="account.account.template">
    <field name="name">Résultat d'exploitation</field>
    <field name="code">810</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_81"/>
  </record>
  <record id="pcg_811" model="account.account.template">
    <field name="name">Marge brute</field>
    <field name="code">811</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_81"/>
  </record>
  <record id="pcg_814" model="account.account.template">
    <field name="name">Valeur ajoutée</field>
    <field name="code">814</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_81"/>
  </record>
  <record id="pcg_817" model="account.account.template">
    <field name="name">Excédent brut d'exploitation</field>
    <field name="code">817</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_81"/>
  </record>
  <record id="pcg_8171" model="account.account.template">
    <field name="name">Excédent brut d'exploitation (créditeur)</field>
    <field name="code">8171</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_817"/>
  </record>
  <record id="pcg_8179" model="account.account.template">
    <field name="name">Insuffisance brute d'exploitation (débiteur)</field>
    <field name="code">8179</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_817"/>
  </record>
  <record id="pcg_83" model="account.account.template">
    <field name="name">RESULTAT FINANCIER</field>
    <field name="code">83</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
  <record id="pcg_84" model="account.account.template">
    <field name="name">RESULTAT COURANT</field>
    <field name="code">84</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
  <record id="pcg_85" model="account.account.template">
    <field name="name">RESULTAT NON COURANT</field>
    <field name="code">85</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
  <record id="pcg_86" model="account.account.template">
    <field name="name">RESULTAT AVANT IMPOTS</field>
    <field name="code">86</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
  <record id="pcg_88" model="account.account.template">
    <field name="name">RESULTAT APRES IMPOTS</field>
    <field name="code">88</field>
    <field name="type">view</field>
    <field name="user_type" ref="cpt_type_vue"/>
    <field name="parent_id" ref="pcg_c8"/>
  </record>
</data>
</openerp>
