<?xml version="1.0" encoding="UTF-8"?>
<openerp>
    <data noupdate="True">
       <record id="account_type_view" model="account.account.type">
           <field name="name">Autre : Vue</field>
           <field name="code">view</field>
           <field name="close_method">none</field>
           <field name="report_type">none</field>
        </record>
        <record id="account_type_view_assets" model="account.account.type">
            <field name="name">Autre: Vue Actifs</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
            <field name="report_type">asset</field>
        </record>
        <record id="account_type_view_liability" model="account.account.type">
            <field name="name">Autre: Vue Passifs</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
            <field name="report_type">liability</field>
        </record>
        <record id="account_type_view_expense" model="account.account.type">
            <field name="name">Autre: Vue Charges</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
            <field name="report_type">expense</field>
        </record>
        <record id="account_type_view_income" model="account.account.type">
            <field name="name">Autre: Vue Produits</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
            <field name="report_type">income</field>
        </record>
        <record id="account_type_cash" model="account.account.type">
            <field name="name">Bilan : Liquidites et titres</field>
            <field name="code">cash</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_adjusting_asset">
            <field name="name">Bilan : Actif de regularisation</field>
            <field name="code">adjusting_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_equity">
            <field name="name">Bilan : Capitaux propres</field>
            <field name="code">equity</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_income">
            <field name="name">PP : Chiffre d'affaires</field>
            <field name="code">income</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_adj_liability">
            <field name="name">Bilan : Passifs de regularisation</field>
            <field name="code">adj_liability</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_closing">
            <field name="name">Autre : Cloture</field>
            <field name="code">closing</field>
            <field name="close_method">none</field>
        </record>
        <record model="account.account.type" id="account_type_depreciation">
            <field name="name">PP : Amortissement</field>
            <field name="code">depreciation</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_financial_result">
            <field name="name">PP : Resultat financier</field>
            <field name="code">financial_result</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_financial_asset">
            <field name="name">Bilan : Immobilisations financieres</field>
            <field name="code">financial_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_building_asset">
            <field name="name">Bilan : Immo corporelles immobilieres</field>
            <field name="code">building_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_non_ope_asset">
            <field name="name">Bilan : Actifs hors exploitation</field>
            <field name="code">non_ope_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_other_ope_exp">
            <field name="name">PP : Autres charges d'exploitation</field>
            <field name="code">other_ope_expense</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_non_ope_debts">
            <field name="name">Bilan : Dettes hors exploitation</field>
            <field name="code">non_ope_debts</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_fixed_asset">
            <field name="name">Bilan : Immo corporelles mobilieres</field>
            <field name="code">fixed_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_intangible_asset">
            <field name="name">Bilan : Immo incorporelles</field>
            <field name="code">intangible_asset</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_inventory">
            <field name="name">Bilan : Stocks</field>
            <field name="code">inventory</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_lt_liability">
            <field name="name">Bilan : Dettes à LT</field>
            <field name="code">lt_liability</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_non_ope_result">
            <field name="name">PP : Resultat activites annexes</field>
            <field name="code">non_oper_result</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_other_payable">
            <field name="name">Bilan : Autres creanciers à CT</field>
            <field name="code">other_payable</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_other_receivable">
            <field name="name">Bilan : Autres créances</field>
            <field name="code">other_receivable</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_personnal_exp">
            <field name="name">PP : Charge de personnel</field>
            <field name="code">personnal_exp</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_prov_reserve">
            <field name="name">Bilan : Provisions et reserves</field>
            <field name="code">provision_reserve</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_purchase">
            <field name="name">PP : Achat de marchandise</field>
            <field name="code">purchase</field>
            <field name="close_method">none</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_report_result">
            <field name="name">Bilan : Resultat reporte</field>
            <field name="code">report_result</field>
            <field name="close_method">balance</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_receivable">
            <field name="name">Bilan : Debiteurs</field>
            <field name="code">receivable</field>
            <field name="close_method">unreconciled</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_payable">
            <field name="name">Bilan : Fournisseurs</field>
            <field name="code">payable</field>
            <field name="close_method">unreconciled</field>
            <field name="report_type">none</field>
        </record>
        <record model="account.account.type" id="account_type_consolidation">
            <field name="name">Autre : Consolidation</field>
            <field name="code">consolidation</field>
            <field name="close_method">none</field>
        </record>
        <record model="account.account.type" id="account_type_other">
            <field name="name">Autre : Other</field>
            <field name="code">other</field>
            <field name="close_method">none</field>
        </record>
        <record id="ch_minimal_0" model="account.account.template">
            <field name="name">Plan comptable</field>
            <field name="code">0</field>
            <field name="type">view</field>
            <field name="user_type" ref="account_type_view"/>
            <field name="note"/>
        </record>
        <record id="ch_1_2" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bilan</field>
            <field name="code">1_2</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_minimal_0" name="parent_id"/>
        </record>
        <record id="ch_1" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actif</field>
            <field name="code">1</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_1_2" name="parent_id"/>
        </record>
        <record id="ch_10" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs circulants</field>
            <field name="code">10</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_1" name="parent_id"/>
        </record>
        <record id="ch_100" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Liquidités et titres</field>
            <field name="code">100</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_10" name="parent_id"/>
        </record>
        <record id="ch_100_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caisse</field>
            <field name="code">100.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse principale</field>
            <field name="code">1000</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_1001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse succursale</field>
            <field name="code">1001</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_1002" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse auxiliaire</field>
            <field name="code">1002</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_1003" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Devise A</field>
            <field name="code">1003</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_1004" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Devise B</field>
            <field name="code">1004</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_1009" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour risques de change</field>
            <field name="code">1009</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_100_0" name="parent_id"/>
        </record>
        <record id="ch_101_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Poste (CCP)</field>
            <field name="code">101.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chèques postaux exploitation principale</field>
            <field name="code">1010</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_101_0" name="parent_id"/>
        </record>
        <record id="ch_1011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chèques postaux succursale</field>
            <field name="code">1011</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_101_0" name="parent_id"/>
        </record>
        <record id="ch_102_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Banques</field>
            <field name="code">102.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1020" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte courant exploitation principale</field>
            <field name="code">1020</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_1021" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte courant exploitation accessoire</field>
            <field name="code">1021</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_1022" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte d'épargne</field>
            <field name="code">1022</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_1023" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte de placement</field>
            <field name="code">1023</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_1024" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte en devise EUR</field>
            <field name="code">1024</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
            <field name="currency_id" ref="base.EUR"/>
        </record>
        <record id="ch_1025" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte en devise B</field>
            <field name="code">1025</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_1029" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions risques de change s/comptes en devises</field>
            <field name="code">1029</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_102_0" name="parent_id"/>
        </record>
        <record id="ch_104_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Chèques, effets à recevoir</field>
            <field name="code">104.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1040" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chèques</field>
            <field name="code">1040</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_104_0" name="parent_id"/>
        </record>
        <record id="ch_1041" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Effets à recevoir</field>
            <field name="code">1041</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_104_0" name="parent_id"/>
        </record>
        <record id="ch_1049" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/chèques et effets à recevoir</field>
            <field name="code">1049</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_104_0" name="parent_id"/>
        </record>
        <record id="ch_105_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Avoirs à court terme</field>
            <field name="code">105.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1050" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Placements fixes</field>
            <field name="code">1050</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_105_0" name="parent_id"/>
        </record>
        <record id="ch_1051" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Placements fiduciaires</field>
            <field name="code">1051</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_105_0" name="parent_id"/>
        </record>
        <record id="ch_1052" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Placement fiduciaires en devises</field>
            <field name="code">1052</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_105_0" name="parent_id"/>
        </record>
        <record id="ch_1059" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour pertes s/avoirs à court terme</field>
            <field name="code">1059</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_105_0" name="parent_id"/>
        </record>
        <record id="ch_106_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Titres réalisables à court terme</field>
            <field name="code">106.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1060" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actions (cotées)</field>
            <field name="code">1060</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_106_0" name="parent_id"/>
        </record>
        <record id="ch_1061" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bons de participation (cotés)</field>
            <field name="code">1061</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_106_0" name="parent_id"/>
        </record>
        <record id="ch_1062" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bons de jouissance (cotés)</field>
            <field name="code">1062</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_106_0" name="parent_id"/>
        </record>
        <record id="ch_1063" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Obligations (cotées)</field>
            <field name="code">1063</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_106_0" name="parent_id"/>
        </record>
        <record id="ch_1069" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Correction valeur s/titres réalisables court terme</field>
            <field name="code">1069</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_106_0" name="parent_id"/>
        </record>
        <record id="ch_107_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres placements à court terme</field>
            <field name="code">107.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1070" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Instruments financiers dérivés</field>
            <field name="code">1070</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_107_0" name="parent_id"/>
        </record>
        <record id="ch_1079" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Correction valeur s/autres placements court terme</field>
            <field name="code">1079</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_107_0" name="parent_id"/>
        </record>
        <record id="ch_1080" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actions propres (réalisables à court terme)</field>
            <field name="code">1080</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_107_0" name="parent_id"/>
        </record>
        <record id="ch_1089" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Correction valeur s/actions propres</field>
            <field name="code">1089</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_107_0" name="parent_id"/>
        </record>
        <record id="ch_109_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Compte d'attente en monnaie</field>
            <field name="code">109.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_100" name="parent_id"/>
        </record>
        <record id="ch_1090" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte d'attente en monnaie</field>
            <field name="code">1090</field>
            <field name="user_type" ref="account_type_cash"/>
            <field name="note"/>
            <field ref="ch_109_0" name="parent_id"/>
        </record>
        <record id="ch_110" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances</field>
            <field name="code">110</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_10" name="parent_id"/>
        </record>
        <record id="ch_110_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances résultant de vente et de prestations de services (débiteurs-clients)</field>
            <field name="code">110.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_110" name="parent_id"/>
        </record>
        <record id="ch_110_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances résultant prestations envers des tiers</field>
            <field name="code">110.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_110_0" name="parent_id"/>
        </record>
        <record id="ch_1100" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers des tiers suisses</field>
            <field name="code">1100</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_110_00" name="parent_id"/>
        </record>
        <record id="ch_1101" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers des tiers étrangers</field>
            <field name="code">1101</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_110_00" name="parent_id"/>
        </record>
        <record id="ch_1109" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ducroire</field>
            <field name="code">1109</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_110_00" name="parent_id"/>
        </record>
        <record id="ch_111_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances résultant prestations envers des sociétés du groupe</field>
            <field name="code">111.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_110_0" name="parent_id"/>
        </record>
        <record id="ch_1110" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers la filiale A</field>
            <field name="code">1110</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_111_00" name="parent_id"/>
        </record>
        <record id="ch_1111" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers la filiale B</field>
            <field name="code">1111</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_111_00" name="parent_id"/>
        </record>
        <record id="ch_1119" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/créances envers des sociétés du groupe</field>
            <field name="code">1119</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_111_00" name="parent_id"/>
        </record>
        <record id="ch_112_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances résultant prestations envers actionnaires</field>
            <field name="code">112.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_110_0" name="parent_id"/>
        </record>
        <record id="ch_1120" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers l'actionnaire X</field>
            <field name="code">1120</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_112_00" name="parent_id"/>
        </record>
        <record id="ch_1121" model="account.account.template">
            <field name="type">receivable</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Créances envers l'actionnaire Y</field>
            <field name="code">1121</field>
            <field name="user_type" ref="account_type_receivable"/>
            <field name="note"/>
            <field ref="ch_112_00" name="parent_id"/>
        </record>
        <record id="ch_1129" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/créances envers actionnaires</field>
            <field name="code">1129</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_112_00" name="parent_id"/>
        </record>
        <record id="ch_114_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres créances à court terme</field>
            <field name="code">114.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_110" name="parent_id"/>
        </record>
        <record id="ch_114_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres créances à court terme envers des tiers</field>
            <field name="code">114.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1140" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Avances à court terme</field>
            <field name="code">1140</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_114_00" name="parent_id"/>
        </record>
        <record id="ch_1141" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances d'emprunt à court terme</field>
            <field name="code">1141</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_114_00" name="parent_id"/>
        </record>
        <record id="ch_1142" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Avances de frais</field>
            <field name="code">1142</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_114_00" name="parent_id"/>
        </record>
        <record id="ch_1149" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/autres créances envers tiers</field>
            <field name="code">1149</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_114_00" name="parent_id"/>
        </record>
        <record id="ch_115_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres créances à court terme envers des sociétés du groupe</field>
            <field name="code">115.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1150" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances d'emprunt envers la filiale A</field>
            <field name="code">1150</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_115_00" name="parent_id"/>
        </record>
        <record id="ch_1151" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances d'emprunt envers la filiale B</field>
            <field name="code">1151</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_115_00" name="parent_id"/>
        </record>
        <record id="ch_1159" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/autres créances envers société</field>
            <field name="code">1159</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_115_00" name="parent_id"/>
        </record>
        <record id="ch_116_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres créances à court terme envers actionnaires</field>
            <field name="code">116.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1160" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances d'emprunt envers l'actionnaire X</field>
            <field name="code">1160</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_116_00" name="parent_id"/>
        </record>
        <record id="ch_1161" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances d'emprunt envers l'actionnaire Y</field>
            <field name="code">1161</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_116_00" name="parent_id"/>
        </record>
        <record id="ch_1169" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/autres créances actionnaires</field>
            <field name="code">1169</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_116_00" name="parent_id"/>
        </record>
        <record id="ch_117_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances envers des institutions publiques</field>
            <field name="code">117.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1170" model="account.account.template">
            <field name="type">other</field>
            <field name="name">TVA: déductible s/achats de matières et services</field>
            <field name="code">1170</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_117_00" name="parent_id"/>
        </record>
        <record id="ch_1171" model="account.account.template">
            <field name="type">other</field>
            <field name="name">TVA: déductible s/investissement et autres charges</field>
            <field name="code">1171</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_117_00" name="parent_id"/>
        </record>
        <record id="ch_1176" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôt anticipé à récupérer</field>
            <field name="code">1176</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_117_00" name="parent_id"/>
        </record>
        <record id="ch_1177" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances envers l'administration des douanes</field>
            <field name="code">1177</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_117_00" name="parent_id"/>
        </record>
        <record id="ch_1178" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances envers la CNA</field>
            <field name="code">1178</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_117_00" name="parent_id"/>
        </record>
        <record id="ch_118_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital-actions non libéré</field>
            <field name="code">118.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1180" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital-actions non libéré, réclamé</field>
            <field name="code">1180</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_118_00" name="parent_id"/>
        </record>
        <record id="ch_119_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres créances à court terme</field>
            <field name="code">119.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_114_0" name="parent_id"/>
        </record>
        <record id="ch_1190" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances envers des sociétés de virement</field>
            <field name="code">1190</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_1191" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cautionnements en espèces</field>
            <field name="code">1191</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_1192" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes aux fournisseurs</field>
            <field name="code">1192</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_1193" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Effets à recevoir, pas de remise à l'escompte</field>
            <field name="code">1193</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_1194" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte courant de primes</field>
            <field name="code">1194</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_1199" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pertes s/autres créances à court terme</field>
            <field name="code">1199</field>
            <field name="user_type" ref="account_type_other_receivable"/>
            <field name="note"/>
            <field ref="ch_119_00" name="parent_id"/>
        </record>
        <record id="ch_120" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks et travaux en cours</field>
            <field name="code">120</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_10" name="parent_id"/>
        </record>
        <record id="ch_120_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de marchandises</field>
            <field name="code">120.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de marchandises A</field>
            <field name="code">1200</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_120_0" name="parent_id"/>
        </record>
        <record id="ch_1201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de marchandises B</field>
            <field name="code">1201</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_120_0" name="parent_id"/>
        </record>
        <record id="ch_1208" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes versés pour marchandises</field>
            <field name="code">1208</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_120_0" name="parent_id"/>
        </record>
        <record id="ch_1209" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks de marchandises</field>
            <field name="code">1209</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_120_0" name="parent_id"/>
        </record>
        <record id="ch_121_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de matières premières</field>
            <field name="code">121.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de matières premières A</field>
            <field name="code">1210</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_121_0" name="parent_id"/>
        </record>
        <record id="ch_1211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de matières premières B</field>
            <field name="code">1211</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_121_0" name="parent_id"/>
        </record>
        <record id="ch_1218" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes versés pour matières premières</field>
            <field name="code">1218</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_121_0" name="parent_id"/>
        </record>
        <record id="ch_1219" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks de matières premières</field>
            <field name="code">1219</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_121_0" name="parent_id"/>
        </record>
        <record id="ch_122_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks d'autres approvisionnements</field>
            <field name="code">122.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1220" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de pièces terminées</field>
            <field name="code">1220</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_122_0" name="parent_id"/>
        </record>
        <record id="ch_1221" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de pièces semi-ouvrées</field>
            <field name="code">1221</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_122_0" name="parent_id"/>
        </record>
        <record id="ch_1228" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes versés pour autres approvisionnements</field>
            <field name="code">1228</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_122_0" name="parent_id"/>
        </record>
        <record id="ch_1229" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks d'autres approvision.</field>
            <field name="code">1229</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_122_0" name="parent_id"/>
        </record>
        <record id="ch_123_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de matières auxiliaires et de fournitures</field>
            <field name="code">123.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1230" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de matières auxiliaires</field>
            <field name="code">1230</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_123_0" name="parent_id"/>
        </record>
        <record id="ch_1231" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de fournitures d'exploitation</field>
            <field name="code">1231</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_123_0" name="parent_id"/>
        </record>
        <record id="ch_1232" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks</field>
            <field name="code">1232</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_123_0" name="parent_id"/>
        </record>
        <record id="ch_1238" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes versés s/matières auxiliaires-fournitures</field>
            <field name="code">1238</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_123_0" name="parent_id"/>
        </record>
        <record id="ch_1239" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve s/marchandises</field>
            <field name="code">1239</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_123_0" name="parent_id"/>
        </record>
        <record id="ch_124_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks obligatoires</field>
            <field name="code">124.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1240" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks obligatoires</field>
            <field name="code">1240</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_124_0" name="parent_id"/>
        </record>
        <record id="ch_1248" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes versés pour stocks obligatoires</field>
            <field name="code">1248</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_124_0" name="parent_id"/>
        </record>
        <record id="ch_1249" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve s/marchandises</field>
            <field name="code">1249</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_124_0" name="parent_id"/>
        </record>
        <record id="ch_125_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Marchandises en consignation</field>
            <field name="code">125.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1250" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Marchandises en consignation</field>
            <field name="code">1250</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_125_0" name="parent_id"/>
        </record>
        <record id="ch_126_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de produits finis</field>
            <field name="code">126.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1260" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de produits finis</field>
            <field name="code">1260</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_126_0" name="parent_id"/>
        </record>
        <record id="ch_1269" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks produits finis</field>
            <field name="code">1269</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_126_0" name="parent_id"/>
        </record>
        <record id="ch_127_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de produits semi-ouvrés</field>
            <field name="code">127.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1270" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de produits semi-ouvrés</field>
            <field name="code">1270</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_127_0" name="parent_id"/>
        </record>
        <record id="ch_1279" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks produits semi-ouvrés</field>
            <field name="code">1279</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_127_0" name="parent_id"/>
        </record>
        <record id="ch_128_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks de produits en cours</field>
            <field name="code">128.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_120" name="parent_id"/>
        </record>
        <record id="ch_1280" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks de produits en cours</field>
            <field name="code">1280</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_128_0" name="parent_id"/>
        </record>
        <record id="ch_1289" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/stocks produits en cours</field>
            <field name="code">1289</field>
            <field name="user_type" ref="account_type_inventory"/>
            <field name="note"/>
            <field ref="ch_128_0" name="parent_id"/>
        </record>
        <record id="ch_130" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs de régularisation</field>
            <field name="code">130</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_10" name="parent_id"/>
        </record>
        <record id="ch_130_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs de régularisation (Actifs transitoires)</field>
            <field name="code">130.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_130" name="parent_id"/>
        </record>
        <record id="ch_1300" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges constatées d'avance</field>
            <field name="code">1300</field>
            <field name="user_type" ref="account_type_adjusting_asset"/>
            <field name="note"/>
            <field ref="ch_130_0" name="parent_id"/>
        </record>
        <record id="ch_1301" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits à recevoir</field>
            <field name="code">1301</field>
            <field name="user_type" ref="account_type_adjusting_asset"/>
            <field name="note"/>
            <field ref="ch_130_0" name="parent_id"/>
        </record>
        <record id="ch_14" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs immobilisés</field>
            <field name="code">14</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_1" name="parent_id"/>
        </record>
        <record id="ch_140" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations financières</field>
            <field name="code">140</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_14" name="parent_id"/>
        </record>
        <record id="ch_140_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Titres à long terme</field>
            <field name="code">140.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actions</field>
            <field name="code">1400</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_1401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bons de participation</field>
            <field name="code">1401</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_1402" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bons de jouissance</field>
            <field name="code">1402</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_1403" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Obligations</field>
            <field name="code">1403</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_1404" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Obligations de caisse</field>
            <field name="code">1404</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_1409" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/titres à long terme</field>
            <field name="code">1409</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_140_0" name="parent_id"/>
        </record>
        <record id="ch_141_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres placements à long terme</field>
            <field name="code">141.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1410" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Comptes de placement</field>
            <field name="code">1410</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_141_0" name="parent_id"/>
        </record>
        <record id="ch_1411" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Comptes bloqués à titre de réserve de crise</field>
            <field name="code">1411</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_141_0" name="parent_id"/>
        </record>
        <record id="ch_1419" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/autres placements long terme</field>
            <field name="code">1419</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_141_0" name="parent_id"/>
        </record>
        <record id="ch_142_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Participations</field>
            <field name="code">142.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1420" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participation dans la filiale A</field>
            <field name="code">1420</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_142_0" name="parent_id"/>
        </record>
        <record id="ch_1421" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participation dans la filiale B</field>
            <field name="code">1421</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_142_0" name="parent_id"/>
        </record>
        <record id="ch_1422" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres participations</field>
            <field name="code">1422</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_142_0" name="parent_id"/>
        </record>
        <record id="ch_1429" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/participations</field>
            <field name="code">1429</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_142_0" name="parent_id"/>
        </record>
        <record id="ch_144_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances à long terme envers des tiers</field>
            <field name="code">144.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1440" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts à long terme à des sociétés du groupe</field>
            <field name="code">1440</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_144_0" name="parent_id"/>
        </record>
        <record id="ch_1441" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts hypothécaires à des tiers</field>
            <field name="code">1441</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_144_0" name="parent_id"/>
        </record>
        <record id="ch_1449" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/créances long terme à tiers</field>
            <field name="code">1449</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_144_0" name="parent_id"/>
        </record>
        <record id="ch_145_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances à long terme envers des sociétés du groupe</field>
            <field name="code">145.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1450" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts à long terme à des sociétés du groupe</field>
            <field name="code">1450</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_145_0" name="parent_id"/>
        </record>
        <record id="ch_1451" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts hypothécaires à des sociétés du groupe</field>
            <field name="code">1451</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_145_0" name="parent_id"/>
        </record>
        <record id="ch_1459" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/créances long terme des sociétés du groupe</field>
            <field name="code">1459</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_145_0" name="parent_id"/>
        </record>
        <record id="ch_146_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances à long terme envers des actionnaires</field>
            <field name="code">146.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1460" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts à long terme à des actionnaires</field>
            <field name="code">1460</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_146_0" name="parent_id"/>
        </record>
        <record id="ch_1461" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêts hypothécaires à des actionnaires</field>
            <field name="code">1461</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_146_0" name="parent_id"/>
        </record>
        <record id="ch_1469" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/créances long terme à action.</field>
            <field name="code">1469</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_146_0" name="parent_id"/>
        </record>
        <record id="ch_149_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actions propres</field>
            <field name="code">149.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_140" name="parent_id"/>
        </record>
        <record id="ch_1490" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actions propres</field>
            <field name="code">1490</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_149_0" name="parent_id"/>
        </record>
        <record id="ch_1499" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections valeur s/actions propres</field>
            <field name="code">1499</field>
            <field name="user_type" ref="account_type_financial_asset"/>
            <field name="note"/>
            <field ref="ch_149_0" name="parent_id"/>
        </record>
        <record id="ch_150" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisation corporelles meubles</field>
            <field name="code">150</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_14" name="parent_id"/>
        </record>
        <record id="ch_150_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Machines et appareils destinés à la production</field>
            <field name="code">150.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Machines et appareils</field>
            <field name="code">1500</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_150_0" name="parent_id"/>
        </record>
        <record id="ch_1501" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chaînes de production</field>
            <field name="code">1501</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_150_0" name="parent_id"/>
        </record>
        <record id="ch_1508" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/machines et appareils de production</field>
            <field name="code">1508</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_150_0" name="parent_id"/>
        </record>
        <record id="ch_1509" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/machines et appareils prod.</field>
            <field name="code">1509</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_150_0" name="parent_id"/>
        </record>
        <record id="ch_151_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Mobilier et installations</field>
            <field name="code">151.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1510" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mobilier d'exploitation</field>
            <field name="code">1510</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_1511" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Installations d'ateliers</field>
            <field name="code">1511</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_1512" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Installations d'entrepôts</field>
            <field name="code">1512</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_1513" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mobilier de bureau</field>
            <field name="code">1513</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_1518" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes sur mobilier et installations</field>
            <field name="code">1518</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_1519" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé sur mobilier et installations</field>
            <field name="code">1519</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_151_0" name="parent_id"/>
        </record>
        <record id="ch_152_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Machines de bureau, informatiques, communication</field>
            <field name="code">152.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1520" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Machines de bureau</field>
            <field name="code">1520</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1521" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Infrastructures informatiques</field>
            <field name="code">1521</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1522" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Systèmes de communication</field>
            <field name="code">1522</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1523" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Systèmes à commande automatique</field>
            <field name="code">1523</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1524" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Installations de sécurité</field>
            <field name="code">1524</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1525" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Appareils électroniques de mesure et de contrôle</field>
            <field name="code">1525</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1526" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Logiciels</field>
            <field name="code">1526</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1528" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/machines, informatique, communication</field>
            <field name="code">1528</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_1529" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé machines, informatique, comm</field>
            <field name="code">1529</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_152_0" name="parent_id"/>
        </record>
        <record id="ch_153_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Véhicules</field>
            <field name="code">153.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1530" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Automobiles</field>
            <field name="code">1530</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_1531" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Camionnettes</field>
            <field name="code">1531</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_1532" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Camions</field>
            <field name="code">1532</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_1533" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Véhicules spéciaux</field>
            <field name="code">1533</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_1538" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/véhicules</field>
            <field name="code">1538</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_1539" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/véhicules</field>
            <field name="code">1539</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_153_0" name="parent_id"/>
        </record>
        <record id="ch_154_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Instruments et outillage</field>
            <field name="code">154.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1540" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Instruments et outillage</field>
            <field name="code">1540</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_154_0" name="parent_id"/>
        </record>
        <record id="ch_1548" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/instruments et outillage</field>
            <field name="code">1548</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_154_0" name="parent_id"/>
        </record>
        <record id="ch_1549" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/instruments et outillage</field>
            <field name="code">1549</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_154_0" name="parent_id"/>
        </record>
        <record id="ch_155_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Installations de stockage</field>
            <field name="code">155.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1550" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Installations de stockage</field>
            <field name="code">1550</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_155_0" name="parent_id"/>
        </record>
        <record id="ch_1551" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entrepôts à hauts rayonnages</field>
            <field name="code">1551</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_155_0" name="parent_id"/>
        </record>
        <record id="ch_1558" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/installations de stockage</field>
            <field name="code">1558</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_155_0" name="parent_id"/>
        </record>
        <record id="ch_1559" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/installations de stockage</field>
            <field name="code">1559</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_155_0" name="parent_id"/>
        </record>
        <record id="ch_157_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Equipements et installations</field>
            <field name="code">157.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1570" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Constructions mobilières</field>
            <field name="code">1570</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1571" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Voies ferrées industrielles</field>
            <field name="code">1571</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1572" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réservoirs</field>
            <field name="code">1572</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1573" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Conteneurs</field>
            <field name="code">1573</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1574" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ascenseurs, escaliers roulants</field>
            <field name="code">1574</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1575" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Baraques</field>
            <field name="code">1575</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1578" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/équipements et installations</field>
            <field name="code">1578</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_1579" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/équipements et installation</field>
            <field name="code">1579</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_157_0" name="parent_id"/>
        </record>
        <record id="ch_159_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres immobilisations corporelles meubles</field>
            <field name="code">159.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_150" name="parent_id"/>
        </record>
        <record id="ch_1590" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Lingerie et habits de travail</field>
            <field name="code">1590</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_159_0" name="parent_id"/>
        </record>
        <record id="ch_1591" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Moules et modèles</field>
            <field name="code">1591</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_159_0" name="parent_id"/>
        </record>
        <record id="ch_1598" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/autres immobilisations corporelles</field>
            <field name="code">1598</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_159_0" name="parent_id"/>
        </record>
        <record id="ch_1599" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/immobilisations corporelles</field>
            <field name="code">1599</field>
            <field name="user_type" ref="account_type_fixed_asset"/>
            <field name="note"/>
            <field ref="ch_159_0" name="parent_id"/>
        </record>
        <record id="ch_160" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisation corporelles immeubles</field>
            <field name="code">160</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_14" name="parent_id"/>
        </record>
        <record id="ch_160_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bâtiments d'exploitation</field>
            <field name="code">160.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bâtiments d'exploitation</field>
            <field name="code">1600</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_160_0" name="parent_id"/>
        </record>
        <record id="ch_1601" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1601</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_160_0" name="parent_id"/>
        </record>
        <record id="ch_1608" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/bâtiments d'exploitation</field>
            <field name="code">1608</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_160_0" name="parent_id"/>
        </record>
        <record id="ch_1609" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/bâtiments d'exploitation</field>
            <field name="code">1609</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_160_0" name="parent_id"/>
        </record>
        <record id="ch_161_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Usines</field>
            <field name="code">161.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1610" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Usines</field>
            <field name="code">1610</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_161_0" name="parent_id"/>
        </record>
        <record id="ch_1611" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1611</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_161_0" name="parent_id"/>
        </record>
        <record id="ch_1618" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/usines</field>
            <field name="code">1618</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_161_0" name="parent_id"/>
        </record>
        <record id="ch_1619" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/usines</field>
            <field name="code">1619</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_161_0" name="parent_id"/>
        </record>
        <record id="ch_162_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ateliers</field>
            <field name="code">162.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1620" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ateliers</field>
            <field name="code">1620</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_162_0" name="parent_id"/>
        </record>
        <record id="ch_1621" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1621</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_162_0" name="parent_id"/>
        </record>
        <record id="ch_1628" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/ateliers</field>
            <field name="code">1628</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_162_0" name="parent_id"/>
        </record>
        <record id="ch_1629" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/ateliers</field>
            <field name="code">1629</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_162_0" name="parent_id"/>
        </record>
        <record id="ch_163_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Entrepôts</field>
            <field name="code">163.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1630" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entrepôts</field>
            <field name="code">1630</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_163_0" name="parent_id"/>
        </record>
        <record id="ch_1631" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1631</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_163_0" name="parent_id"/>
        </record>
        <record id="ch_1638" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/entrepôts</field>
            <field name="code">1638</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_163_0" name="parent_id"/>
        </record>
        <record id="ch_1639" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/entrepôts</field>
            <field name="code">1639</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_163_0" name="parent_id"/>
        </record>
        <record id="ch_164_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bâtiments d'exposition et de vente</field>
            <field name="code">164.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1640" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Halles d'exposition</field>
            <field name="code">1640</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_164_0" name="parent_id"/>
        </record>
        <record id="ch_1641" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Halle de vente</field>
            <field name="code">1641</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_164_0" name="parent_id"/>
        </record>
        <record id="ch_1642" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1642</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_164_0" name="parent_id"/>
        </record>
        <record id="ch_1648" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/bâtiments d'exposition et vente</field>
            <field name="code">1648</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_164_0" name="parent_id"/>
        </record>
        <record id="ch_1649" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/bâtiments exposition, vente</field>
            <field name="code">1649</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_164_0" name="parent_id"/>
        </record>
        <record id="ch_165_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bâtiments administratifs</field>
            <field name="code">165.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1650" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bâtiments de bureau</field>
            <field name="code">1650</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_165_0" name="parent_id"/>
        </record>
        <record id="ch_1651" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bâtiments d'administration</field>
            <field name="code">1651</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_165_0" name="parent_id"/>
        </record>
        <record id="ch_1652" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1652</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_165_0" name="parent_id"/>
        </record>
        <record id="ch_1658" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/bâtiments administratifs</field>
            <field name="code">1658</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_165_0" name="parent_id"/>
        </record>
        <record id="ch_1659" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/bâtiments administratifs</field>
            <field name="code">1659</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_165_0" name="parent_id"/>
        </record>
        <record id="ch_166_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immeubles d'habitation</field>
            <field name="code">166.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_160" name="parent_id"/>
        </record>
        <record id="ch_1660" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Maisons d'habitation du personnel</field>
            <field name="code">1660</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_166_0" name="parent_id"/>
        </record>
        <record id="ch_1661" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Maisons d'habitations de sociétés immobilières</field>
            <field name="code">1661</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_166_0" name="parent_id"/>
        </record>
        <record id="ch_1662" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Terrains</field>
            <field name="code">1662</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_166_0" name="parent_id"/>
        </record>
        <record id="ch_1668" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes s/immeubles d'habitation</field>
            <field name="code">1668</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_166_0" name="parent_id"/>
        </record>
        <record id="ch_1669" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/biens-fonds non bâtis</field>
            <field name="code">1669</field>
            <field name="user_type" ref="account_type_building_asset"/>
            <field name="note"/>
            <field ref="ch_166_0" name="parent_id"/>
        </record>
        <record id="ch_170" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations incorporelles</field>
            <field name="code">170</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_14" name="parent_id"/>
        </record>
        <record id="ch_170_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Brevets, know-how, recettes de fabrication</field>
            <field name="code">170.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Brevets</field>
            <field name="code">1700</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_170_0" name="parent_id"/>
        </record>
        <record id="ch_1701" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Know-how</field>
            <field name="code">1701</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_170_0" name="parent_id"/>
        </record>
        <record id="ch_1702" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recettes de fabrication</field>
            <field name="code">1702</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_170_0" name="parent_id"/>
        </record>
        <record id="ch_1709" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/brevets, know-how, recettes</field>
            <field name="code">1709</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_170_0" name="parent_id"/>
        </record>
        <record id="ch_171_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Marques commerciales, échantillons, modèles, plans</field>
            <field name="code">171.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Marques commerciales</field>
            <field name="code">1710</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_171_0" name="parent_id"/>
        </record>
        <record id="ch_1711" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Echantillons</field>
            <field name="code">1711</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_171_0" name="parent_id"/>
        </record>
        <record id="ch_1712" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Modèles</field>
            <field name="code">1712</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_171_0" name="parent_id"/>
        </record>
        <record id="ch_1713" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Plans</field>
            <field name="code">1713</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_171_0" name="parent_id"/>
        </record>
        <record id="ch_1719" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/marques, échantillons, etc.</field>
            <field name="code">1719</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_171_0" name="parent_id"/>
        </record>
        <record id="ch_172_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Droits de licences, concessions, etc.</field>
            <field name="code">172.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1720" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de licences</field>
            <field name="code">1720</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_172_0" name="parent_id"/>
        </record>
        <record id="ch_1721" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Concessions</field>
            <field name="code">1721</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_172_0" name="parent_id"/>
        </record>
        <record id="ch_1722" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de jouissance</field>
            <field name="code">1722</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_172_0" name="parent_id"/>
        </record>
        <record id="ch_1723" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Raisons de commerce</field>
            <field name="code">1723</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_172_0" name="parent_id"/>
        </record>
        <record id="ch_1729" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/droits</field>
            <field name="code">1729</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_172_0" name="parent_id"/>
        </record>
        <record id="ch_173_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Droits de propriétés, d'édition, conventionnels</field>
            <field name="code">173.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1730" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de propriété intellectuelle</field>
            <field name="code">1730</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_173_0" name="parent_id"/>
        </record>
        <record id="ch_1731" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits d'édition</field>
            <field name="code">1731</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_173_0" name="parent_id"/>
        </record>
        <record id="ch_1732" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits conventionnels</field>
            <field name="code">1732</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_173_0" name="parent_id"/>
        </record>
        <record id="ch_1739" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/droits</field>
            <field name="code">1739</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_173_0" name="parent_id"/>
        </record>
        <record id="ch_177_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Goodwill</field>
            <field name="code">177.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1770" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Goodwill (survaleur)</field>
            <field name="code">1770</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_177_0" name="parent_id"/>
        </record>
        <record id="ch_1779" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé sur goodwill</field>
            <field name="code">1779</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_177_0" name="parent_id"/>
        </record>
        <record id="ch_179_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres immobilisations incorporelles</field>
            <field name="code">179.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_170" name="parent_id"/>
        </record>
        <record id="ch_1790" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Fichiers de clients</field>
            <field name="code">1790</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_179_0" name="parent_id"/>
        </record>
        <record id="ch_1791" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Logiciels (développement interne)</field>
            <field name="code">1791</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_179_0" name="parent_id"/>
        </record>
        <record id="ch_1792" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Interdiction de concurrence</field>
            <field name="code">1792</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_179_0" name="parent_id"/>
        </record>
        <record id="ch_1799" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/autres immobilisations</field>
            <field name="code">1799</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_179_0" name="parent_id"/>
        </record>
        <record id="ch_18" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges activées et comptes d'actif de corrections de valeur</field>
            <field name="code">18</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_1" name="parent_id"/>
        </record>
        <record id="ch_180" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges activées et comptes d'actif de corrections de valeur</field>
            <field name="code">180</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_18" name="parent_id"/>
        </record>
        <record id="ch_180_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges activées</field>
            <field name="code">180.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180" name="parent_id"/>
        </record>
        <record id="ch_180_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Frais de fondation, augmentation de capital</field>
            <field name="code">180.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180_0" name="parent_id"/>
        </record>
        <record id="ch_1800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de fondation</field>
            <field name="code">1800</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_180_00" name="parent_id"/>
        </record>
        <record id="ch_1801" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais d'augmentation de capital</field>
            <field name="code">1801</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_180_00" name="parent_id"/>
        </record>
        <record id="ch_1802" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais d'organisation</field>
            <field name="code">1802</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_180_00" name="parent_id"/>
        </record>
        <record id="ch_1809" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/frais</field>
            <field name="code">1809</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_180_00" name="parent_id"/>
        </record>
        <record id="ch_181_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Disagio s/emprunts et s/emprunts par obligations</field>
            <field name="code">181.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180_0" name="parent_id"/>
        </record>
        <record id="ch_1810" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Disagio s/emprunts</field>
            <field name="code">1810</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_181_00" name="parent_id"/>
        </record>
        <record id="ch_1811" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Disagio s/emprunts par obligations</field>
            <field name="code">1811</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_181_00" name="parent_id"/>
        </record>
        <record id="ch_182_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Frais de recherche et de développement</field>
            <field name="code">182.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180_0" name="parent_id"/>
        </record>
        <record id="ch_1820" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de recherche</field>
            <field name="code">1820</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_182_00" name="parent_id"/>
        </record>
        <record id="ch_1821" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de développement</field>
            <field name="code">1821</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_182_00" name="parent_id"/>
        </record>
        <record id="ch_1829" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/frais rech./développement</field>
            <field name="code">1829</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_182_00" name="parent_id"/>
        </record>
        <record id="ch_184_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges activées</field>
            <field name="code">184.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180_0" name="parent_id"/>
        </record>
        <record id="ch_1840" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de procès</field>
            <field name="code">1840</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_184_00" name="parent_id"/>
        </record>
        <record id="ch_1849" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/autres charges activées</field>
            <field name="code">1849</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_184_00" name="parent_id"/>
        </record>
        <record id="ch_185_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Comptes d'actif de corrections de valeur</field>
            <field name="code">185.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_180" name="parent_id"/>
        </record>
        <record id="ch_185_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital-actions non libéré</field>
            <field name="code">185.00</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_185_0" name="parent_id"/>
        </record>
        <record id="ch_1850" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital-actions non libéré</field>
            <field name="code">1850</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_185_00" name="parent_id"/>
        </record>
        <record id="ch_1859" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/capital-actions non libéré</field>
            <field name="code">1859</field>
            <field name="user_type" ref="account_type_intangible_asset"/>
            <field name="note"/>
            <field ref="ch_185_00" name="parent_id"/>
        </record>
        <record id="ch_19" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs hors exploitation</field>
            <field name="code">19</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_1" name="parent_id"/>
        </record>
        <record id="ch_190" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs hors exploitation</field>
            <field name="code">190</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_19" name="parent_id"/>
        </record>
        <record id="ch_190_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Liquidités et titres</field>
            <field name="code">190.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse</field>
            <field name="code">1900</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_190_0" name="parent_id"/>
        </record>
        <record id="ch_1901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chèques postaux</field>
            <field name="code">1901</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_190_0" name="parent_id"/>
        </record>
        <record id="ch_1902" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Banques</field>
            <field name="code">1902</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_190_0" name="parent_id"/>
        </record>
        <record id="ch_1909" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/liquidités et titres</field>
            <field name="code">1909</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_190_0" name="parent_id"/>
        </record>
        <record id="ch_191_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Créances à court terme</field>
            <field name="code">191.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1910" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Créances à court terme</field>
            <field name="code">1910</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_191_0" name="parent_id"/>
        </record>
        <record id="ch_1919" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/créances à court terme</field>
            <field name="code">1919</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_191_0" name="parent_id"/>
        </record>
        <record id="ch_192_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Stocks et travaux en cours</field>
            <field name="code">192.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1920" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Stocks</field>
            <field name="code">1920</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_192_0" name="parent_id"/>
        </record>
        <record id="ch_1921" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Travaux en cours</field>
            <field name="code">1921</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_192_0" name="parent_id"/>
        </record>
        <record id="ch_1928" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes pour stocks</field>
            <field name="code">1928</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_192_0" name="parent_id"/>
        </record>
        <record id="ch_1929" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/stocks et travaux en cours</field>
            <field name="code">1929</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_192_0" name="parent_id"/>
        </record>
        <record id="ch_193_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Actifs de régularisation</field>
            <field name="code">193.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1930" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actifs de régularisation</field>
            <field name="code">1930</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_193_0" name="parent_id"/>
        </record>
        <record id="ch_194_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations financières</field>
            <field name="code">194.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1940" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Actions</field>
            <field name="code">1940</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_194_0" name="parent_id"/>
        </record>
        <record id="ch_1941" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Obligations</field>
            <field name="code">1941</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_194_0" name="parent_id"/>
        </record>
        <record id="ch_1949" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/immobilisations</field>
            <field name="code">1949</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_194_0" name="parent_id"/>
        </record>
        <record id="ch_195_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations corporelles meubles</field>
            <field name="code">195.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1950" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Machines et appareils</field>
            <field name="code">1950</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_195_0" name="parent_id"/>
        </record>
        <record id="ch_1951" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mobilier et installations</field>
            <field name="code">1951</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_195_0" name="parent_id"/>
        </record>
        <record id="ch_1958" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes pour immobilisations corporelles meubles</field>
            <field name="code">1958</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_195_0" name="parent_id"/>
        </record>
        <record id="ch_1959" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/immobilisations corporelles</field>
            <field name="code">1959</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_195_0" name="parent_id"/>
        </record>
        <record id="ch_196_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations corporelles immeubles</field>
            <field name="code">196.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1960" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bâtiments d'habitation</field>
            <field name="code">1960</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_196_0" name="parent_id"/>
        </record>
        <record id="ch_1961" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Immeubles en propriété par étage</field>
            <field name="code">1961</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_196_0" name="parent_id"/>
        </record>
        <record id="ch_1962" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Biens-fonds non bâtis</field>
            <field name="code">1962</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_196_0" name="parent_id"/>
        </record>
        <record id="ch_1968" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes pour immobilisations corporelles</field>
            <field name="code">1968</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_196_0" name="parent_id"/>
        </record>
        <record id="ch_1969" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/immobilisations corporelles</field>
            <field name="code">1969</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_196_0" name="parent_id"/>
        </record>
        <record id="ch_197_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Immobilisations incorporelles</field>
            <field name="code">197.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1970" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Brevets, know-how, recettes de fabrication</field>
            <field name="code">1970</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_197_0" name="parent_id"/>
        </record>
        <record id="ch_1971" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Marques commerciales, échantillons, modèles, plans</field>
            <field name="code">1971</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_197_0" name="parent_id"/>
        </record>
        <record id="ch_1972" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de licence, concessions, d'usage, commerce</field>
            <field name="code">1972</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_197_0" name="parent_id"/>
        </record>
        <record id="ch_1973" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de propriété, d'édition, conventionnels</field>
            <field name="code">1973</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_197_0" name="parent_id"/>
        </record>
        <record id="ch_1979" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement cumulé s/immob. incorporelles</field>
            <field name="code">1979</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_197_0" name="parent_id"/>
        </record>
        <record id="ch_198_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges activées</field>
            <field name="code">198.0</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_190" name="parent_id"/>
        </record>
        <record id="ch_1980" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges activées</field>
            <field name="code">1980</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_198_0" name="parent_id"/>
        </record>
        <record id="ch_1989" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements cumulés s/charges activées</field>
            <field name="code">1989</field>
            <field name="user_type" ref="account_type_non_ope_asset"/>
            <field name="note"/>
            <field ref="ch_198_0" name="parent_id"/>
        </record>
        <record id="ch_2" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Passif</field>
            <field name="code">2</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_1_2" name="parent_id"/>
        </record>
        <record id="ch_20" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à court terme</field>
            <field name="code">20</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_2" name="parent_id"/>
        </record>
        <record id="ch_200" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à court terme résultant d'achats et prestations services</field>
            <field name="code">200</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_20" name="parent_id"/>
        </record>
        <record id="ch_200_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à court terme résultant d'achats et prestations services envers des tiers (fournisseurs)</field>
            <field name="code">200.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_200" name="parent_id"/>
        </record>
        <record id="ch_2000" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/achats de matières et marchandises</field>
            <field name="code">2000</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_2001" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/prestations de services envers des tiers</field>
            <field name="code">2001</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_2002" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/charges de personnel</field>
            <field name="code">2002</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_2003" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/assurances sociales</field>
            <field name="code">2003</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_2004" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/autres charges d'exploitation</field>
            <field name="code">2004</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_2005" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes c/opérations de crédit-bail</field>
            <field name="code">2005</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_200_0" name="parent_id"/>
        </record>
        <record id="ch_203_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Acomptes de clients</field>
            <field name="code">203.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_200" name="parent_id"/>
        </record>
        <record id="ch_2030" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Acomptes de clients</field>
            <field name="code">2030</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_203_0" name="parent_id"/>
        </record>
        <record id="ch_205_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes c/achats, prestations services stés groupe</field>
            <field name="code">205.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_200" name="parent_id"/>
        </record>
        <record id="ch_2050" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes envers la filiale A</field>
            <field name="code">2050</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_205_0" name="parent_id"/>
        </record>
        <record id="ch_2051" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes envers la filiale B</field>
            <field name="code">2051</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_205_0" name="parent_id"/>
        </record>
        <record id="ch_206_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes c/achats, prestations services actionnaires</field>
            <field name="code">206.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_200" name="parent_id"/>
        </record>
        <record id="ch_2060" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes envers l'actionnaire X</field>
            <field name="code">2060</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_206_0" name="parent_id"/>
        </record>
        <record id="ch_2061" model="account.account.template">
            <field name="type">payable</field>
            <field name="reconcile">True</field>
            <field name="name">Dettes envers l'actionnaire Y</field>
            <field name="code">2061</field>
            <field name="user_type" ref="account_type_payable"/>
            <field name="note"/>
            <field ref="ch_206_0" name="parent_id"/>
        </record>
        <record id="ch_210" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à court terme</field>
            <field name="code">210</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_20" name="parent_id"/>
        </record>
        <record id="ch_210_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes bancaires à court terme</field>
            <field name="code">210.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2100" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes bancaires à court terme</field>
            <field name="code">2100</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_210_0" name="parent_id"/>
        </record>
        <record id="ch_211_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes c/chèques postaux, sociétés de virement</field>
            <field name="code">211.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2110" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes envers les chèques postaux</field>
            <field name="code">2110</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_211_0" name="parent_id"/>
        </record>
        <record id="ch_2111" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes envers les sociétés de virement</field>
            <field name="code">2111</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_211_0" name="parent_id"/>
        </record>
        <record id="ch_212_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Effets à payer</field>
            <field name="code">212.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2120" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Effets à payer</field>
            <field name="code">2120</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_212_0" name="parent_id"/>
        </record>
        <record id="ch_2121" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Effets destinés à financer les stocks obligatoires</field>
            <field name="code">2121</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_212_0" name="parent_id"/>
        </record>
        <record id="ch_214_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes financières à court terme à tiers</field>
            <field name="code">214.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2140" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres dettes financières à court terme à tiers</field>
            <field name="code">2140</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_214_0" name="parent_id"/>
        </record>
        <record id="ch_215_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à court terme stés du groupe</field>
            <field name="code">215.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2150" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes financières à court terme c/la filiale A</field>
            <field name="code">2150</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_215_0" name="parent_id"/>
        </record>
        <record id="ch_2151" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes financières à court terme c/filiale B</field>
            <field name="code">2151</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_215_0" name="parent_id"/>
        </record>
        <record id="ch_216_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à court terme actionnaires</field>
            <field name="code">216.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2160" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes financières à court terme c/actionnaire X</field>
            <field name="code">2160</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_216_0" name="parent_id"/>
        </record>
        <record id="ch_2161" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes financières à court terme c/actionnaire Y</field>
            <field name="code">2161</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_216_0" name="parent_id"/>
        </record>
        <record id="ch_217_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à court terme fonds prévoyance</field>
            <field name="code">217.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2170" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes financières à court terme fonds prévoyance</field>
            <field name="code">2170</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_217_0" name="parent_id"/>
        </record>
        <record id="ch_218_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Part à rembourser dettes financières à long terme</field>
            <field name="code">218.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_210" name="parent_id"/>
        </record>
        <record id="ch_2180" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèque à rembourser</field>
            <field name="code">2180</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_218_0" name="parent_id"/>
        </record>
        <record id="ch_2181" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prêt à rembourser</field>
            <field name="code">2181</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_218_0" name="parent_id"/>
        </record>
        <record id="ch_220" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme</field>
            <field name="code">220</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_20" name="parent_id"/>
        </record>
        <record id="ch_220_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes envers des institutions publiques</field>
            <field name="code">220.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2200" model="account.account.template">
            <field name="type">other</field>
            <field name="reconcile" eval="False"/>
            <field name="name">TVA due</field>
            <field name="code">2200</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_220_0" name="parent_id"/>
        </record>
        <record id="ch_2206" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôt anticipé dû</field>
            <field name="code">2206</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_220_0" name="parent_id"/>
        </record>
        <record id="ch_2207" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de timbre dus</field>
            <field name="code">2207</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_220_0" name="parent_id"/>
        </record>
        <record id="ch_2208" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts directs dus</field>
            <field name="code">2208</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_220_0" name="parent_id"/>
        </record>
        <record id="ch_221_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme envers des tiers</field>
            <field name="code">221.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Acomptes à court terme de tiers</field>
            <field name="code">2210</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_221_0" name="parent_id"/>
        </record>
        <record id="ch_2211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à court terme de tiers</field>
            <field name="code">2211</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_221_0" name="parent_id"/>
        </record>
        <record id="ch_223_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dividendes et coupons d'obligations non encaissés</field>
            <field name="code">223.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2230" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dividendes non encaissés de l'exercice</field>
            <field name="code">2230</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_223_0" name="parent_id"/>
        </record>
        <record id="ch_2231" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dividendes non encaissés des exercices précédents</field>
            <field name="code">2231</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_223_0" name="parent_id"/>
        </record>
        <record id="ch_2232" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Coupons d'obligations non encaissés</field>
            <field name="code">2232</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_223_0" name="parent_id"/>
        </record>
        <record id="ch_224_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Obligations à rembourser</field>
            <field name="code">224.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2240" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Obligation à rembourser</field>
            <field name="code">2240</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_224_0" name="parent_id"/>
        </record>
        <record id="ch_225_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme c/stés du groupe</field>
            <field name="code">225.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2250" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme envers la filiale A</field>
            <field name="code">2250</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_225_0" name="parent_id"/>
        </record>
        <record id="ch_2251" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme envers la filiale B</field>
            <field name="code">2251</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_225_0" name="parent_id"/>
        </record>
        <record id="ch_226_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme envers actionnaires</field>
            <field name="code">226.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2260" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme envers l'actionnaire X</field>
            <field name="code">2260</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_226_0" name="parent_id"/>
        </record>
        <record id="ch_2261" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme envers l'actionnaire Y</field>
            <field name="code">2261</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_226_0" name="parent_id"/>
        </record>
        <record id="ch_227_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme c/fonds prévoyance</field>
            <field name="code">227.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2270" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme envers fonds de prévoyance</field>
            <field name="code">2270</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_227_0" name="parent_id"/>
        </record>
        <record id="ch_229_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat à verser</field>
            <field name="code">229.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_220" name="parent_id"/>
        </record>
        <record id="ch_2290" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Résultat à verser à des tiers</field>
            <field name="code">2290</field>
            <field name="user_type" ref="account_type_other_payable"/>
            <field name="note"/>
            <field ref="ch_229_0" name="parent_id"/>
        </record>
        <record id="ch_230" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Passifs de régularisation, provisions court terme</field>
            <field name="code">230</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_20" name="parent_id"/>
        </record>
        <record id="ch_230_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Passifs de régularisation</field>
            <field name="code">230.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_230" name="parent_id"/>
        </record>
        <record id="ch_2300" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges à payer</field>
            <field name="code">2300</field>
            <field name="user_type" ref="account_type_adj_liability"/>
            <field name="note"/>
            <field ref="ch_230_0" name="parent_id"/>
        </record>
        <record id="ch_2301" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits constatés d'avance</field>
            <field name="code">2301</field>
            <field name="user_type" ref="account_type_adj_liability"/>
            <field name="note"/>
            <field ref="ch_230_0" name="parent_id"/>
        </record>
        <record id="ch_233_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions à court terme c/ventes, services</field>
            <field name="code">233.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_230" name="parent_id"/>
        </record>
        <record id="ch_2330" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour travaux de garantie à court terme</field>
            <field name="code">2330</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_233_0" name="parent_id"/>
        </record>
        <record id="ch_2331" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour risques liés aux engagements</field>
            <field name="code">2331</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_233_0" name="parent_id"/>
        </record>
        <record id="ch_234_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions à court terme pour impôts</field>
            <field name="code">234.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_230" name="parent_id"/>
        </record>
        <record id="ch_2340" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour impôts directs</field>
            <field name="code">2340</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_234_0" name="parent_id"/>
        </record>
        <record id="ch_2341" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour impôts indirects</field>
            <field name="code">2341</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_234_0" name="parent_id"/>
        </record>
        <record id="ch_24" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à long terme</field>
            <field name="code">24</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_2" name="parent_id"/>
        </record>
        <record id="ch_240" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financière à long terme</field>
            <field name="code">240</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_24" name="parent_id"/>
        </record>
        <record id="ch_240_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes bancaires à long terme</field>
            <field name="code">240.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_240" name="parent_id"/>
        </record>
        <record id="ch_2400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes bancaires à long terme</field>
            <field name="code">2400</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_240_0" name="parent_id"/>
        </record>
        <record id="ch_242_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes résultant d'opérations de crédit-bail</field>
            <field name="code">242.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_240" name="parent_id"/>
        </record>
        <record id="ch_2420" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes résultant d'opérations de crédit-bail</field>
            <field name="code">2420</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_242_0" name="parent_id"/>
        </record>
        <record id="ch_244_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes hypothécaires</field>
            <field name="code">244.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_240" name="parent_id"/>
        </record>
        <record id="ch_2440" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur bâtiments d'exploitation</field>
            <field name="code">2440</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2441" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur usines</field>
            <field name="code">2441</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2442" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur ateliers</field>
            <field name="code">2442</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2443" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur entrepôts</field>
            <field name="code">2443</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2444" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur bâtiments d'exposition et de vente</field>
            <field name="code">2444</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2445" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur bâtiments de bureau/administration</field>
            <field name="code">2445</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2446" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur immeubles d'habitation</field>
            <field name="code">2446</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_2448" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Hypothèques sur biens-fonds non bâtis</field>
            <field name="code">2448</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_244_0" name="parent_id"/>
        </record>
        <record id="ch_246_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Emprunts par obligations</field>
            <field name="code">246.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_240" name="parent_id"/>
        </record>
        <record id="ch_2460" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts par obligations</field>
            <field name="code">2460</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_246_0" name="parent_id"/>
        </record>
        <record id="ch_250" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à long terme</field>
            <field name="code">250</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_24" name="parent_id"/>
        </record>
        <record id="ch_250_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Emprunts à long terme à des tiers</field>
            <field name="code">250.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_250" name="parent_id"/>
        </record>
        <record id="ch_2500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à long terme à des tiers</field>
            <field name="code">2500</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_250_0" name="parent_id"/>
        </record>
        <record id="ch_255_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à long terme envers des sociétés du groupe</field>
            <field name="code">255.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_250" name="parent_id"/>
        </record>
        <record id="ch_2550" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à long terme à des sociétés du groupe</field>
            <field name="code">2550</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_255_0" name="parent_id"/>
        </record>
        <record id="ch_2551" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes hypothécaires envers des sociétés du groupe</field>
            <field name="code">2551</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_255_0" name="parent_id"/>
        </record>
        <record id="ch_256_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à long terme envers des actionnaires</field>
            <field name="code">256.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_250" name="parent_id"/>
        </record>
        <record id="ch_2560" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à long terme à des actionnaires</field>
            <field name="code">2560</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_256_0" name="parent_id"/>
        </record>
        <record id="ch_2561" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes hypothécaires envers des actionnaires</field>
            <field name="code">2561</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_256_0" name="parent_id"/>
        </record>
        <record id="ch_257_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à long terme envers des institutions LPP</field>
            <field name="code">257.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_250" name="parent_id"/>
        </record>
        <record id="ch_2570" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à long terme à des institutions LPP</field>
            <field name="code">2570</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_257_0" name="parent_id"/>
        </record>
        <record id="ch_2571" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes hypothécaires envers des institutions LPP</field>
            <field name="code">2571</field>
            <field name="user_type" ref="account_type_lt_liability"/>
            <field name="note"/>
            <field ref="ch_257_0" name="parent_id"/>
        </record>
        <record id="ch_260" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions à long terme</field>
            <field name="code">260</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_24" name="parent_id"/>
        </record>
        <record id="ch_260_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions réparation, assainissements, rénovation</field>
            <field name="code">260.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour réparations</field>
            <field name="code">2600</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_260_0" name="parent_id"/>
        </record>
        <record id="ch_2601" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour assainissements</field>
            <field name="code">2601</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_260_0" name="parent_id"/>
        </record>
        <record id="ch_2602" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour rénovations</field>
            <field name="code">2602</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_260_0" name="parent_id"/>
        </record>
        <record id="ch_261_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions pour recherche et développement</field>
            <field name="code">261.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2610" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour recherche</field>
            <field name="code">2610</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_261_0" name="parent_id"/>
        </record>
        <record id="ch_2611" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provision pour développement</field>
            <field name="code">2611</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_261_0" name="parent_id"/>
        </record>
        <record id="ch_262_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions pour restructuration de l'entreprise</field>
            <field name="code">262.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2620" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour restructuration de l'entreprise</field>
            <field name="code">2620</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_262_0" name="parent_id"/>
        </record>
        <record id="ch_263_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions résultant de ventes/prestations service</field>
            <field name="code">263.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2630" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour travaux de garantie</field>
            <field name="code">2630</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_263_0" name="parent_id"/>
        </record>
        <record id="ch_264_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions pour impôts (long terme)</field>
            <field name="code">264.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2640" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour impôts latents</field>
            <field name="code">2640</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_264_0" name="parent_id"/>
        </record>
        <record id="ch_265_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions pour la protection de l'environnement</field>
            <field name="code">265.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2650" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour la protection de l'environnement</field>
            <field name="code">2650</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_265_0" name="parent_id"/>
        </record>
        <record id="ch_267_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions pour prestations en cas de vieillesse</field>
            <field name="code">267.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2670" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour prestations de retraite</field>
            <field name="code">2670</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_267_0" name="parent_id"/>
        </record>
        <record id="ch_269_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres provisions</field>
            <field name="code">269.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_260" name="parent_id"/>
        </record>
        <record id="ch_2690" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres provisions</field>
            <field name="code">2690</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_269_0" name="parent_id"/>
        </record>
        <record id="ch_27" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes hors exploitation</field>
            <field name="code">27</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_2" name="parent_id"/>
        </record>
        <record id="ch_270" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes hors exploitation</field>
            <field name="code">270</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_27" name="parent_id"/>
        </record>
        <record id="ch_270_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes à court terme résultant prestations service</field>
            <field name="code">270.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes à court terme résultant prestations service</field>
            <field name="code">2700</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_270_0" name="parent_id"/>
        </record>
        <record id="ch_271_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à court terme</field>
            <field name="code">271.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes bancaires à court terme</field>
            <field name="code">2710</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_271_0" name="parent_id"/>
        </record>
        <record id="ch_2711" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes envers les chèques postaux</field>
            <field name="code">2711</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_271_0" name="parent_id"/>
        </record>
        <record id="ch_2712" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Effets à payer</field>
            <field name="code">2712</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_271_0" name="parent_id"/>
        </record>
        <record id="ch_272_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à court terme</field>
            <field name="code">272.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2720" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes d'impôts</field>
            <field name="code">2720</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_272_0" name="parent_id"/>
        </record>
        <record id="ch_273_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Passifs de régularisation, provisions court terme</field>
            <field name="code">273.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2730" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Passifs de régularisation</field>
            <field name="code">2730</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_273_0" name="parent_id"/>
        </record>
        <record id="ch_2733" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions à court terme</field>
            <field name="code">2733</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_273_0" name="parent_id"/>
        </record>
        <record id="ch_274_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dettes financières à long terme</field>
            <field name="code">274.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2740" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes bancaires à long terme</field>
            <field name="code">2740</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_274_0" name="parent_id"/>
        </record>
        <record id="ch_2741" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes résultant d'opérations de crédit-bail</field>
            <field name="code">2741</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_274_0" name="parent_id"/>
        </record>
        <record id="ch_275_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres dettes à long terme</field>
            <field name="code">275.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2750" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Avances fermes à long terme</field>
            <field name="code">2750</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_275_0" name="parent_id"/>
        </record>
        <record id="ch_2751" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Emprunts à long terme</field>
            <field name="code">2751</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_275_0" name="parent_id"/>
        </record>
        <record id="ch_2752" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dettes hypothécaires</field>
            <field name="code">2752</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_275_0" name="parent_id"/>
        </record>
        <record id="ch_276_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Provisions</field>
            <field name="code">276.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_270" name="parent_id"/>
        </record>
        <record id="ch_2760" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Provisions pour impôts</field>
            <field name="code">2760</field>
            <field name="user_type" ref="account_type_non_ope_debts"/>
            <field name="note"/>
            <field ref="ch_276_0" name="parent_id"/>
        </record>
        <record id="ch_28" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capitaux propres</field>
            <field name="code">28</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_2" name="parent_id"/>
        </record>
        <record id="ch_280" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital/Privé</field>
            <field name="code">280</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_28" name="parent_id"/>
        </record>
        <record id="ch_280_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital</field>
            <field name="code">280.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_280" name="parent_id"/>
        </record>
        <record id="ch_280_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital propre des entreprises raison individuelle</field>
            <field name="code">280.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_280_0" name="parent_id"/>
        </record>
        <record id="ch_2800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital propre</field>
            <field name="code">2800</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_280_00" name="parent_id"/>
        </record>
        <record id="ch_2801" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital propre du conjoint</field>
            <field name="code">2801</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_280_00" name="parent_id"/>
        </record>
        <record id="ch_281_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital propre des sociétés de personnes</field>
            <field name="code">281.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_280_0" name="parent_id"/>
        </record>
        <record id="ch_2810" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte de capital, associé A</field>
            <field name="code">2810</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_281_00" name="parent_id"/>
        </record>
        <record id="ch_2811" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte de capital, associé B</field>
            <field name="code">2811</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_281_00" name="parent_id"/>
        </record>
        <record id="ch_2812" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte de commandite, commanditaire C</field>
            <field name="code">2812</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_281_00" name="parent_id"/>
        </record>
        <record id="ch_282_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital social de la S.à.r.l</field>
            <field name="code">282.00</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_280_0" name="parent_id"/>
        </record>
        <record id="ch_2820" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital social de la S.à.r.l</field>
            <field name="code">2820</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_282_00" name="parent_id"/>
        </record>
        <record id="ch_283_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital de la société coopérative</field>
            <field name="code">283.00</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_280_0" name="parent_id"/>
        </record>
        <record id="ch_2830" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital de la société coopérative</field>
            <field name="code">2830</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_283_00" name="parent_id"/>
        </record>
        <record id="ch_284_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Capital-actions et participation</field>
            <field name="code">284.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_280_0" name="parent_id"/>
        </record>
        <record id="ch_2840" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital-actions</field>
            <field name="code">2840</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_284_00" name="parent_id"/>
        </record>
        <record id="ch_2841" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Capital-participation</field>
            <field name="code">2841</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_284_00" name="parent_id"/>
        </record>
        <record id="ch_285_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Privé</field>
            <field name="code">285.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_280" name="parent_id"/>
        </record>
        <record id="ch_285_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Compte privé</field>
            <field name="code">285.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_285_0" name="parent_id"/>
        </record>
        <record id="ch_2850" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prélèvements privés en espèces</field>
            <field name="code">2850</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2851" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prélèvements privés en nature</field>
            <field name="code">2851</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2852" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participations privées aux charges d'exploitation</field>
            <field name="code">2852</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2853" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Valeur locative de l'appartement privé</field>
            <field name="code">2853</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2854" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Primes d'assurance privées</field>
            <field name="code">2854</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2855" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cotisations privées à titre de prévoyance</field>
            <field name="code">2855</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_2856" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts privés</field>
            <field name="code">2856</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_285_00" name="parent_id"/>
        </record>
        <record id="ch_288_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Comptes pour immeubles et biens-fonds privés</field>
            <field name="code">288.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_285_0" name="parent_id"/>
        </record>
        <record id="ch_2880" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Immeuble privé A</field>
            <field name="code">2880</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_288_00" name="parent_id"/>
        </record>
        <record id="ch_2881" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Immeuble privé B</field>
            <field name="code">2881</field>
            <field name="user_type" ref="account_type_equity"/>
            <field name="note"/>
            <field ref="ch_288_00" name="parent_id"/>
        </record>
        <record id="ch_290" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Réserves, Bénéfice/Perte résultant du bilan</field>
            <field name="code">290</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_28" name="parent_id"/>
        </record>
        <record id="ch_290_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Réserves</field>
            <field name="code">290.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_290" name="parent_id"/>
        </record>
        <record id="ch_290_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Réserves légales</field>
            <field name="code">290.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_290_0" name="parent_id"/>
        </record>
        <record id="ch_2900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve générale</field>
            <field name="code">2900</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_290_00" name="parent_id"/>
        </record>
        <record id="ch_2901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve pour actions propres</field>
            <field name="code">2901</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_290_00" name="parent_id"/>
        </record>
        <record id="ch_2902" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Agio</field>
            <field name="code">2902</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_290_00" name="parent_id"/>
        </record>
        <record id="ch_2903" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve de réévaluation</field>
            <field name="code">2903</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_290_00" name="parent_id"/>
        </record>
        <record id="ch_291_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres réserves</field>
            <field name="code">291.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_290_0" name="parent_id"/>
        </record>
        <record id="ch_2910" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserves statutaires</field>
            <field name="code">2910</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_2911" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Fonds de secours pour les employés</field>
            <field name="code">2911</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_2912" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve de remplacement</field>
            <field name="code">2912</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_2913" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve pour répartition d'un dividende constant</field>
            <field name="code">2913</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_2914" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserve de crise</field>
            <field name="code">2914</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_2915" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réserves libres</field>
            <field name="code">2915</field>
            <field name="user_type" ref="account_type_prov_reserve"/>
            <field name="note"/>
            <field ref="ch_291_00" name="parent_id"/>
        </record>
        <record id="ch_299_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfice/Perte résultant du bilan</field>
            <field name="code">299.0</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_290" name="parent_id"/>
        </record>
        <record id="ch_299_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfice/Perte résultant du bilan</field>
            <field name="code">299.00</field>
            <field name="user_type" ref="account_type_view_liability"/>
            <field name="note"/>
            <field ref="ch_299_0" name="parent_id"/>
        </record>
        <record id="ch_2990" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfice reporté / Perte reportée</field>
            <field name="code">2990</field>
            <field name="user_type" ref="account_type_report_result"/>
            <field name="note"/>
            <field ref="ch_299_00" name="parent_id"/>
        </record>
        <record id="ch_2991" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfice de l'exercice / Perte de l'exercice</field>
            <field name="code">2991</field>
            <field name="user_type" ref="account_type_report_result"/>
            <field name="note"/>
            <field ref="ch_299_00" name="parent_id"/>
        </record>
        <record id="ch_3_9" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Compte de résultat</field>
            <field name="code">3_9</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_minimal_0" name="parent_id"/>
        </record>
        <record id="ch_3" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Chiffre d'affaires ventes, prestations services</field>
            <field name="code">3</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_30" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Chiffre d'affaires brut de la production vendue</field>
            <field name="code">30</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_300" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caf brut de la production vendue secteur A</field>
            <field name="code">300</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut du produit X</field>
            <field name="code">3000</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_300" name="parent_id"/>
        </record>
        <record id="ch_3001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut du produit Y</field>
            <field name="code">3001</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_300" name="parent_id"/>
        </record>
        <record id="ch_3007" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut prestations annexes</field>
            <field name="code">3007</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_300" name="parent_id"/>
        </record>
        <record id="ch_3008" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations des stocks de produits en cours / finis</field>
            <field name="code">3008</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_300" name="parent_id"/>
        </record>
        <record id="ch_3009" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions sur le chiffre d'affaires</field>
            <field name="code">3009</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_300" name="parent_id"/>
        </record>
        <record id="ch_301" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caf brut de la production vendue secteur B</field>
            <field name="code">301</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut au comptant</field>
            <field name="code">3010</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_301" name="parent_id"/>
        </record>
        <record id="ch_3011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut des ventes de détail</field>
            <field name="code">3011</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_301" name="parent_id"/>
        </record>
        <record id="ch_3012" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut des ventes en gros</field>
            <field name="code">3012</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_301" name="parent_id"/>
        </record>
        <record id="ch_302" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caf brut de la production vendue secteur C</field>
            <field name="code">302</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3020" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut TVA taux normal</field>
            <field name="code">3020</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_302" name="parent_id"/>
        </record>
        <record id="ch_3021" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut TVA taux réduit</field>
            <field name="code">3021</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_302" name="parent_id"/>
        </record>
        <record id="ch_3022" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut TVA taux zéro</field>
            <field name="code">3022</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_302" name="parent_id"/>
        </record>
        <record id="ch_3023" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut TVA avec déduction IP</field>
            <field name="code">3023</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_302" name="parent_id"/>
        </record>
        <record id="ch_3024" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut TVA sans déduction IP</field>
            <field name="code">3024</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_302" name="parent_id"/>
        </record>
        <record id="ch_305" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caf brut de la production livrée à des stés groupe</field>
            <field name="code">305</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3050" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Retours de marchandises</field>
            <field name="code">3050</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_305" name="parent_id"/>
        </record>
        <record id="ch_308" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations des stocks de produits en cours/finis</field>
            <field name="code">308</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3080" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations des stocks de produits en cours/finis</field>
            <field name="code">3080</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_308" name="parent_id"/>
        </record>
        <record id="ch_309" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions sur le caf de la production vendue</field>
            <field name="code">309</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_30" name="parent_id"/>
        </record>
        <record id="ch_3090" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/ventes</field>
            <field name="code">3090</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3091" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix</field>
            <field name="code">3091</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3092" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/ventes</field>
            <field name="code">3092</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3093" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions de tiers</field>
            <field name="code">3093</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3094" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais d'encaissement</field>
            <field name="code">3094</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3095" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes sur clients</field>
            <field name="code">3095</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3096" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/vente</field>
            <field name="code">3096</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_3097" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets et ports</field>
            <field name="code">3097</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_309" name="parent_id"/>
        </record>
        <record id="ch_32" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes de marchandises</field>
            <field name="code">32</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_320" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de marchandises secteur A</field>
            <field name="code">320</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_32" name="parent_id"/>
        </record>
        <record id="ch_3200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de l'article X</field>
            <field name="code">3200</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_320" name="parent_id"/>
        </record>
        <record id="ch_3201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de l'article Y</field>
            <field name="code">3201</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_320" name="parent_id"/>
        </record>
        <record id="ch_3209" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions sur les ventes</field>
            <field name="code">3209</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_320" name="parent_id"/>
        </record>
        <record id="ch_321" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de marchandises secteur B</field>
            <field name="code">321</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_32" name="parent_id"/>
        </record>
        <record id="ch_3210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes au comptant</field>
            <field name="code">3210</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_321" name="parent_id"/>
        </record>
        <record id="ch_3211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes de détail brutes à crédit</field>
            <field name="code">3211</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_321" name="parent_id"/>
        </record>
        <record id="ch_3212" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes en gros brutes à crédit</field>
            <field name="code">3212</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_321" name="parent_id"/>
        </record>
        <record id="ch_322" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de marchandises secteur C</field>
            <field name="code">322</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_32" name="parent_id"/>
        </record>
        <record id="ch_3220" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes TVA taux normal</field>
            <field name="code">3220</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_322" name="parent_id"/>
        </record>
        <record id="ch_3221" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes TVA taux réduit</field>
            <field name="code">3221</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_322" name="parent_id"/>
        </record>
        <record id="ch_3222" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes TVA avec déduction IP</field>
            <field name="code">3222</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_322" name="parent_id"/>
        </record>
        <record id="ch_3223" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes TVA sans déduction IP</field>
            <field name="code">3223</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_322" name="parent_id"/>
        </record>
        <record id="ch_3227" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de prestations annexes exploitation</field>
            <field name="code">3227</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_322" name="parent_id"/>
        </record>
        <record id="ch_325" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de marchandises stés groupe</field>
            <field name="code">325</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_32" name="parent_id"/>
        </record>
        <record id="ch_3250" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de marchandises stés groupe</field>
            <field name="code">3250</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_325" name="parent_id"/>
        </record>
        <record id="ch_329" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions sur les ventes de marchandises</field>
            <field name="code">329</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_32" name="parent_id"/>
        </record>
        <record id="ch_3290" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/ventes</field>
            <field name="code">3290</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3291" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix</field>
            <field name="code">3291</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3292" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/ventes</field>
            <field name="code">3292</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3293" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions de tiers</field>
            <field name="code">3293</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3294" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais d'encaissement</field>
            <field name="code">3294</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3295" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes sur clients</field>
            <field name="code">3295</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3296" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/vente</field>
            <field name="code">3296</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_3297" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets et ports</field>
            <field name="code">3297</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_329" name="parent_id"/>
        </record>
        <record id="ch_34" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes de prestations de services</field>
            <field name="code">34</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_340" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de prestations de service secteur A</field>
            <field name="code">340</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_34" name="parent_id"/>
        </record>
        <record id="ch_3400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de prestations de services X</field>
            <field name="code">3400</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_340" name="parent_id"/>
        </record>
        <record id="ch_3401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes de prestations de services Y</field>
            <field name="code">3401</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_340" name="parent_id"/>
        </record>
        <record id="ch_3408" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations stocks c/travaux en cours</field>
            <field name="code">3408</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_340" name="parent_id"/>
        </record>
        <record id="ch_3409" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions sur les ventes</field>
            <field name="code">3409</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_340" name="parent_id"/>
        </record>
        <record id="ch_341" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes de prestations de services secteur B</field>
            <field name="code">341</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_34" name="parent_id"/>
        </record>
        <record id="ch_3410" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations de services au comptant</field>
            <field name="code">3410</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_341" name="parent_id"/>
        </record>
        <record id="ch_3411" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations de services à crédit</field>
            <field name="code">3411</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_341" name="parent_id"/>
        </record>
        <record id="ch_342" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes prestations de services du secteur C</field>
            <field name="code">342</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_34" name="parent_id"/>
        </record>
        <record id="ch_3420" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations services TVA taux normal</field>
            <field name="code">3420</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_342" name="parent_id"/>
        </record>
        <record id="ch_3421" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations services TVA taux réduit</field>
            <field name="code">3421</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_342" name="parent_id"/>
        </record>
        <record id="ch_3422" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations services TVA avec déd.IP</field>
            <field name="code">3422</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_342" name="parent_id"/>
        </record>
        <record id="ch_3423" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations services TVA sans déd.IP</field>
            <field name="code">3423</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_342" name="parent_id"/>
        </record>
        <record id="ch_3427" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations annexes d'exploitation</field>
            <field name="code">3427</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_342" name="parent_id"/>
        </record>
        <record id="ch_345" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ventes brutes prestations services à stés groupe</field>
            <field name="code">345</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_34" name="parent_id"/>
        </record>
        <record id="ch_3450" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes brutes prestations services à stés groupe</field>
            <field name="code">3450</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_345" name="parent_id"/>
        </record>
        <record id="ch_349" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions s/ventes prestations de services</field>
            <field name="code">349</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_34" name="parent_id"/>
        </record>
        <record id="ch_3490" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/ventes</field>
            <field name="code">3490</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3491" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix</field>
            <field name="code">3491</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3492" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/ventes</field>
            <field name="code">3492</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3493" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions de tiers</field>
            <field name="code">3493</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3494" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais d'encaissement</field>
            <field name="code">3494</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3495" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes sur clients</field>
            <field name="code">3495</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3496" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/vente</field>
            <field name="code">3496</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_3497" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ports</field>
            <field name="code">3497</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_349" name="parent_id"/>
        </record>
        <record id="ch_36" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits</field>
            <field name="code">36</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_360" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits c/ventes et prestations services</field>
            <field name="code">360</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes de matières premières</field>
            <field name="code">3600</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_3601" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes de matières auxiliaires</field>
            <field name="code">3601</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_3602" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ventes de déchets</field>
            <field name="code">3602</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_3607" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de travaux annexes d'exploitation</field>
            <field name="code">3607</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_3608" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations des stocks de travaux en cours</field>
            <field name="code">3608</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_3609" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions sur les produits accessoires</field>
            <field name="code">3609</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_360" name="parent_id"/>
        </record>
        <record id="ch_361" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits des licences, des brevets, etc.</field>
            <field name="code">361</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3610" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de licence pour brevet X</field>
            <field name="code">3610</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_361" name="parent_id"/>
        </record>
        <record id="ch_3611" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de licence pour brevet Y</field>
            <field name="code">3611</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_361" name="parent_id"/>
        </record>
        <record id="ch_3619" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions s/produits des licences, brevets.etc.</field>
            <field name="code">3619</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_361" name="parent_id"/>
        </record>
        <record id="ch_3620" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de douane</field>
            <field name="code">3620</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_361" name="parent_id"/>
        </record>
        <record id="ch_365" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits prestations services stés groupe</field>
            <field name="code">365</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3650" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres produits prestations services stés groupe</field>
            <field name="code">3650</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_365" name="parent_id"/>
        </record>
        <record id="ch_367" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits c/mise à disposition du personnel</field>
            <field name="code">367</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3670" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits c/mise à disposition du personnel</field>
            <field name="code">3670</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_367" name="parent_id"/>
        </record>
        <record id="ch_368" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits c/ventes et prestations services</field>
            <field name="code">368</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3680" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits résultant d'expertises</field>
            <field name="code">3680</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_368" name="parent_id"/>
        </record>
        <record id="ch_3681" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits résultant de services de formation</field>
            <field name="code">3681</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_368" name="parent_id"/>
        </record>
        <record id="ch_369" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions s/les autres produits</field>
            <field name="code">369</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_36" name="parent_id"/>
        </record>
        <record id="ch_3690" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/ventes</field>
            <field name="code">3690</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_369" name="parent_id"/>
        </record>
        <record id="ch_3691" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix</field>
            <field name="code">3691</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_369" name="parent_id"/>
        </record>
        <record id="ch_37" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations propres et consommations propres</field>
            <field name="code">37</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_370" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations propres</field>
            <field name="code">370</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_37" name="parent_id"/>
        </record>
        <record id="ch_3700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Production propre d'immobi. corporelles meubles</field>
            <field name="code">3700</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_370" name="parent_id"/>
        </record>
        <record id="ch_3701" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Production propre d'immobi. corporelles immeubles</field>
            <field name="code">3701</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_370" name="parent_id"/>
        </record>
        <record id="ch_3702" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparations propres d'immobi. corporelles meubles</field>
            <field name="code">3702</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_370" name="parent_id"/>
        </record>
        <record id="ch_3703" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparations propres d'immobi.corporelles immeubles</field>
            <field name="code">3703</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_370" name="parent_id"/>
        </record>
        <record id="ch_371" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Consommations propres pour propre production</field>
            <field name="code">371</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_37" name="parent_id"/>
        </record>
        <record id="ch_3710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre produit X</field>
            <field name="code">3710</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_371" name="parent_id"/>
        </record>
        <record id="ch_3711" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre produit Y</field>
            <field name="code">3711</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_371" name="parent_id"/>
        </record>
        <record id="ch_372" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Consommations propres de marchandises</field>
            <field name="code">372</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_37" name="parent_id"/>
        </record>
        <record id="ch_3720" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre article X</field>
            <field name="code">3720</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_372" name="parent_id"/>
        </record>
        <record id="ch_3721" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre article Y</field>
            <field name="code">3721</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_372" name="parent_id"/>
        </record>
        <record id="ch_374" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Consommations propres de services</field>
            <field name="code">374</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_37" name="parent_id"/>
        </record>
        <record id="ch_3740" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre du service X</field>
            <field name="code">3740</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_374" name="parent_id"/>
        </record>
        <record id="ch_3741" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Consommation propre du service Y</field>
            <field name="code">3741</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_374" name="parent_id"/>
        </record>
        <record id="ch_38" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks de produits et services</field>
            <field name="code">38</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_380" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks de produits et services</field>
            <field name="code">380</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_38" name="parent_id"/>
        </record>
        <record id="ch_3800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks de produits en cours</field>
            <field name="code">3800</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_380" name="parent_id"/>
        </record>
        <record id="ch_3801" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks de produits finis</field>
            <field name="code">3801</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_380" name="parent_id"/>
        </record>
        <record id="ch_384" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks de services</field>
            <field name="code">384</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_38" name="parent_id"/>
        </record>
        <record id="ch_3840" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks de services en cours</field>
            <field name="code">3840</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_384" name="parent_id"/>
        </record>
        <record id="ch_3841" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks de services terminés</field>
            <field name="code">3841</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_384" name="parent_id"/>
        </record>
        <record id="ch_39" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions s/produits des ventes</field>
            <field name="code">39</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3" name="parent_id"/>
        </record>
        <record id="ch_390" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions s/produits</field>
            <field name="code">390</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_39" name="parent_id"/>
        </record>
        <record id="ch_3900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/ventes</field>
            <field name="code">3900</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_390" name="parent_id"/>
        </record>
        <record id="ch_3905" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes s/clients</field>
            <field name="code">3905</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_390" name="parent_id"/>
        </record>
        <record id="ch_3906" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/vente</field>
            <field name="code">3906</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_390" name="parent_id"/>
        </record>
        <record id="ch_3907" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets et ports</field>
            <field name="code">3907</field>
            <field name="user_type" ref="account_type_income"/>
            <field name="note"/>
            <field ref="ch_390" name="parent_id"/>
        </record>
        <record id="ch_4" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de matières, marchandises et services</field>
            <field name="code">4</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_40" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de matières</field>
            <field name="code">40</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_400" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de matières du secteur A</field>
            <field name="code">400</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières produit X</field>
            <field name="code">4000</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_400" name="parent_id"/>
        </record>
        <record id="ch_4001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières produit Y</field>
            <field name="code">4001</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_400" name="parent_id"/>
        </record>
        <record id="ch_4008" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks</field>
            <field name="code">4008</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_400" name="parent_id"/>
        </record>
        <record id="ch_4009" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions obtenues s/achats</field>
            <field name="code">4009</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_400" name="parent_id"/>
        </record>
        <record id="ch_401" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de matières du secteur B</field>
            <field name="code">401</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats d'appareils</field>
            <field name="code">4010</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_4011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de composantes</field>
            <field name="code">4011</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_4012" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats d'accessoires</field>
            <field name="code">4012</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_4013" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats d'autres matières</field>
            <field name="code">4013</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_4014" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières auxiliaires et fournitures</field>
            <field name="code">4014</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_4015" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matériel d'emballage</field>
            <field name="code">4015</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_401" name="parent_id"/>
        </record>
        <record id="ch_402" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de matières du secteur C</field>
            <field name="code">402</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4020" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières TVA taux normal</field>
            <field name="code">4020</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_4021" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières TVA taux réduit</field>
            <field name="code">4021</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_4022" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matières TVA taux zéro</field>
            <field name="code">4022</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_4025" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achat de matériel d'emballage</field>
            <field name="code">4025</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_4026" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Travaux de tiers</field>
            <field name="code">4026</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_4027" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges directes d'achat</field>
            <field name="code">4027</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_402" name="parent_id"/>
        </record>
        <record id="ch_406" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Travaux de tiers</field>
            <field name="code">406</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4060" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Travaux de tiers secteur A</field>
            <field name="code">4060</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_406" name="parent_id"/>
        </record>
        <record id="ch_4061" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Travaux de tiers secteur B</field>
            <field name="code">4061</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_406" name="parent_id"/>
        </record>
        <record id="ch_4062" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Travaux de tiers secteur C</field>
            <field name="code">4062</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_406" name="parent_id"/>
        </record>
        <record id="ch_407" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges directes d'achat</field>
            <field name="code">407</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4070" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets à l'achat</field>
            <field name="code">4070</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_407" name="parent_id"/>
        </record>
        <record id="ch_4071" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de douane à l'importation</field>
            <field name="code">4071</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_407" name="parent_id"/>
        </record>
        <record id="ch_4072" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de transport à l'achat</field>
            <field name="code">4072</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_407" name="parent_id"/>
        </record>
        <record id="ch_408" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks, pertes de matières</field>
            <field name="code">408</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4080" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur A</field>
            <field name="code">4080</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_4081" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur B</field>
            <field name="code">4081</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_4082" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur C</field>
            <field name="code">4082</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_4086" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de matières secteur A</field>
            <field name="code">4086</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_4087" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de matières secteur B</field>
            <field name="code">4087</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_4088" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de matières secteur C</field>
            <field name="code">4088</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_408" name="parent_id"/>
        </record>
        <record id="ch_409" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions obtenues s/achats de matières</field>
            <field name="code">409</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_40" name="parent_id"/>
        </record>
        <record id="ch_4090" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/achats</field>
            <field name="code">4090</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_409" name="parent_id"/>
        </record>
        <record id="ch_4091" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et autres réductions de prix s/achats</field>
            <field name="code">4091</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_409" name="parent_id"/>
        </record>
        <record id="ch_4092" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/achats</field>
            <field name="code">4092</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_409" name="parent_id"/>
        </record>
        <record id="ch_4093" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ristournes obtenues s/achats</field>
            <field name="code">4093</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_409" name="parent_id"/>
        </record>
        <record id="ch_4096" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/achats</field>
            <field name="code">4096</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_409" name="parent_id"/>
        </record>
        <record id="ch_42" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de marchandises</field>
            <field name="code">42</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_420" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de marchandises du secteur A</field>
            <field name="code">420</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_42" name="parent_id"/>
        </record>
        <record id="ch_4200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de marchandises article X</field>
            <field name="code">4200</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_420" name="parent_id"/>
        </record>
        <record id="ch_4201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de marchandises article Y</field>
            <field name="code">4201</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_420" name="parent_id"/>
        </record>
        <record id="ch_4208" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks</field>
            <field name="code">4208</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_420" name="parent_id"/>
        </record>
        <record id="ch_4209" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions obtenues s/achats</field>
            <field name="code">4209</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_420" name="parent_id"/>
        </record>
        <record id="ch_421" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de marchandises du secteur B</field>
            <field name="code">421</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_42" name="parent_id"/>
        </record>
        <record id="ch_4210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de marchandises TVA taux normal</field>
            <field name="code">4210</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_421" name="parent_id"/>
        </record>
        <record id="ch_4211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de marchandises TVA taux réduit</field>
            <field name="code">4211</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_421" name="parent_id"/>
        </record>
        <record id="ch_4212" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de marchandises TVA taux zéro</field>
            <field name="code">4212</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_421" name="parent_id"/>
        </record>
        <record id="ch_4215" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Achats de matériel d'emballage</field>
            <field name="code">4215</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_421" name="parent_id"/>
        </record>
        <record id="ch_4217" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges directes d'achat</field>
            <field name="code">4217</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_421" name="parent_id"/>
        </record>
        <record id="ch_427" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges directes d'achat s/marchandises</field>
            <field name="code">427</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_42" name="parent_id"/>
        </record>
        <record id="ch_4270" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets à l'achat</field>
            <field name="code">4270</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_427" name="parent_id"/>
        </record>
        <record id="ch_4271" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de douane à l'importation</field>
            <field name="code">4271</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_427" name="parent_id"/>
        </record>
        <record id="ch_4272" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de transport à l'achat</field>
            <field name="code">4272</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_427" name="parent_id"/>
        </record>
        <record id="ch_428" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks de marchandises, pertes</field>
            <field name="code">428</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_42" name="parent_id"/>
        </record>
        <record id="ch_4280" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur A</field>
            <field name="code">4280</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_4281" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur B</field>
            <field name="code">4281</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_4282" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks secteur C</field>
            <field name="code">4282</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_4286" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de marchandises secteur A</field>
            <field name="code">4286</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_4287" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de marchandises secteur B</field>
            <field name="code">4287</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_4288" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de marchandises secteur C</field>
            <field name="code">4288</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_428" name="parent_id"/>
        </record>
        <record id="ch_429" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions obtenues s/achats liés aux marchandises</field>
            <field name="code">429</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_42" name="parent_id"/>
        </record>
        <record id="ch_4290" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/achats</field>
            <field name="code">4290</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_429" name="parent_id"/>
        </record>
        <record id="ch_4291" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix s/achats</field>
            <field name="code">4291</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_429" name="parent_id"/>
        </record>
        <record id="ch_4292" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/achats</field>
            <field name="code">4292</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_429" name="parent_id"/>
        </record>
        <record id="ch_4293" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ristournes obtenues s/achats</field>
            <field name="code">4293</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_429" name="parent_id"/>
        </record>
        <record id="ch_4296" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/achats</field>
            <field name="code">4296</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_429" name="parent_id"/>
        </record>
        <record id="ch_44" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges pour prestations de tiers (services)</field>
            <field name="code">44</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_440" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges pour prestations de services de tiers A</field>
            <field name="code">440</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_44" name="parent_id"/>
        </record>
        <record id="ch_4400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour prestation du service X</field>
            <field name="code">4400</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_440" name="parent_id"/>
        </record>
        <record id="ch_4401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour prestation du service Y</field>
            <field name="code">4401</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_440" name="parent_id"/>
        </record>
        <record id="ch_4407" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges directes d'achat s/prestations de services</field>
            <field name="code">4407</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_440" name="parent_id"/>
        </record>
        <record id="ch_4409" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Déductions obtenues s/charges</field>
            <field name="code">4409</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_440" name="parent_id"/>
        </record>
        <record id="ch_447" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges directes d'achat s/prestations de services</field>
            <field name="code">447</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_44" name="parent_id"/>
        </record>
        <record id="ch_4470" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets à l'achat</field>
            <field name="code">4470</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_447" name="parent_id"/>
        </record>
        <record id="ch_4471" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de douane à l'importation</field>
            <field name="code">4471</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_447" name="parent_id"/>
        </record>
        <record id="ch_4472" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de transport à l'achat</field>
            <field name="code">4472</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_447" name="parent_id"/>
        </record>
        <record id="ch_449" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions obtenues s/achats de prestations tiers</field>
            <field name="code">449</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_44" name="parent_id"/>
        </record>
        <record id="ch_4490" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/achats</field>
            <field name="code">4490</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_449" name="parent_id"/>
        </record>
        <record id="ch_4492" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/achats</field>
            <field name="code">4492</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_449" name="parent_id"/>
        </record>
        <record id="ch_4493" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ristournes obtenues s/achats</field>
            <field name="code">4493</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_449" name="parent_id"/>
        </record>
        <record id="ch_4496" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/achats</field>
            <field name="code">4496</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_449" name="parent_id"/>
        </record>
        <record id="ch_45" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'énergie</field>
            <field name="code">45</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_450" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Electricité</field>
            <field name="code">450</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_45" name="parent_id"/>
        </record>
        <record id="ch_4500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Courant fort</field>
            <field name="code">4500</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_450" name="parent_id"/>
        </record>
        <record id="ch_4501" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Courant faible</field>
            <field name="code">4501</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_450" name="parent_id"/>
        </record>
        <record id="ch_451" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Gaz</field>
            <field name="code">451</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_45" name="parent_id"/>
        </record>
        <record id="ch_4510" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gaz naturel</field>
            <field name="code">4510</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_451" name="parent_id"/>
        </record>
        <record id="ch_4511" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gaz liquide en bonbonnes</field>
            <field name="code">4511</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_451" name="parent_id"/>
        </record>
        <record id="ch_452" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Combustibles</field>
            <field name="code">452</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_45" name="parent_id"/>
        </record>
        <record id="ch_4520" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mazout</field>
            <field name="code">4520</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_452" name="parent_id"/>
        </record>
        <record id="ch_4521" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charbon, briquettes, bois</field>
            <field name="code">4521</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_452" name="parent_id"/>
        </record>
        <record id="ch_453" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Carburants</field>
            <field name="code">453</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_45" name="parent_id"/>
        </record>
        <record id="ch_4530" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Essence</field>
            <field name="code">4530</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_453" name="parent_id"/>
        </record>
        <record id="ch_4531" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Diesel</field>
            <field name="code">4531</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_453" name="parent_id"/>
        </record>
        <record id="ch_4532" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Huile</field>
            <field name="code">4532</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_453" name="parent_id"/>
        </record>
        <record id="ch_454" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Eau</field>
            <field name="code">454</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_45" name="parent_id"/>
        </record>
        <record id="ch_4540" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Eau</field>
            <field name="code">4540</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_454" name="parent_id"/>
        </record>
        <record id="ch_46" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges</field>
            <field name="code">46</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_460" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de matières pour la production</field>
            <field name="code">460</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_46" name="parent_id"/>
        </record>
        <record id="ch_4600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de matières</field>
            <field name="code">4600</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_460" name="parent_id"/>
        </record>
        <record id="ch_462" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de marchandises</field>
            <field name="code">462</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_46" name="parent_id"/>
        </record>
        <record id="ch_4620" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de marchandises</field>
            <field name="code">4620</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_462" name="parent_id"/>
        </record>
        <record id="ch_464" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges pour prestations de tiers</field>
            <field name="code">464</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_46" name="parent_id"/>
        </record>
        <record id="ch_4640" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges pour prestations de tiers</field>
            <field name="code">4640</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_464" name="parent_id"/>
        </record>
        <record id="ch_465" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'emballage</field>
            <field name="code">465</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_46" name="parent_id"/>
        </record>
        <record id="ch_4650" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'emballage</field>
            <field name="code">4650</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_465" name="parent_id"/>
        </record>
        <record id="ch_47" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges directes d'achat</field>
            <field name="code">47</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_470" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges directes d'achat</field>
            <field name="code">470</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_47" name="parent_id"/>
        </record>
        <record id="ch_4700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets à l'achat</field>
            <field name="code">4700</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_470" name="parent_id"/>
        </record>
        <record id="ch_4701" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de douane à l'importation</field>
            <field name="code">4701</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_470" name="parent_id"/>
        </record>
        <record id="ch_4702" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de transport à l'achat</field>
            <field name="code">4702</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_470" name="parent_id"/>
        </record>
        <record id="ch_48" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks, pertes de matières et march.</field>
            <field name="code">48</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_480" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks des matières de production</field>
            <field name="code">480</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_48" name="parent_id"/>
        </record>
        <record id="ch_4800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks des matières de production</field>
            <field name="code">4800</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_480" name="parent_id"/>
        </record>
        <record id="ch_482" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Variations de stocks de marchandises</field>
            <field name="code">482</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_48" name="parent_id"/>
        </record>
        <record id="ch_4820" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Variations de stocks de marchandises</field>
            <field name="code">4820</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_482" name="parent_id"/>
        </record>
        <record id="ch_488" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Pertes de matières et de marchandises</field>
            <field name="code">488</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_48" name="parent_id"/>
        </record>
        <record id="ch_4880" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de matières</field>
            <field name="code">4880</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_488" name="parent_id"/>
        </record>
        <record id="ch_4886" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de marchandises</field>
            <field name="code">4886</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_488" name="parent_id"/>
        </record>
        <record id="ch_49" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions obtenues s/charges</field>
            <field name="code">49</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_4" name="parent_id"/>
        </record>
        <record id="ch_490" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Déductions s/charges</field>
            <field name="code">490</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_49" name="parent_id"/>
        </record>
        <record id="ch_4900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes s/achats</field>
            <field name="code">4900</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_490" name="parent_id"/>
        </record>
        <record id="ch_4901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Rabais et réductions de prix</field>
            <field name="code">4901</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_490" name="parent_id"/>
        </record>
        <record id="ch_4902" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Remises s/achats</field>
            <field name="code">4902</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_490" name="parent_id"/>
        </record>
        <record id="ch_4903" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ristournes obtenues s/achats</field>
            <field name="code">4903</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_490" name="parent_id"/>
        </record>
        <record id="ch_4906" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Différences de change s/achats</field>
            <field name="code">4906</field>
            <field name="user_type" ref="account_type_purchase"/>
            <field name="note"/>
            <field ref="ch_490" name="parent_id"/>
        </record>
        <record id="ch_5" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel</field>
            <field name="code">5</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_50" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel de production</field>
            <field name="code">50</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_500" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel de production du secteur A</field>
            <field name="code">500</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_50" name="parent_id"/>
        </record>
        <record id="ch_5000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Salaires de production</field>
            <field name="code">5000</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Suppléments</field>
            <field name="code">5001</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5002" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participations au bénéfice</field>
            <field name="code">5002</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5003" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions</field>
            <field name="code">5003</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5005" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations des assurances sociales</field>
            <field name="code">5005</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5006" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mise à disposition de personnel</field>
            <field name="code">5006</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5007" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges sociales</field>
            <field name="code">5007</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5008" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5008</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_5009" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">5009</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_500" name="parent_id"/>
        </record>
        <record id="ch_507" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges sociales de production</field>
            <field name="code">507</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_50" name="parent_id"/>
        </record>
        <record id="ch_5070" model="account.account.template">
            <field name="type">other</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">5070</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_5071" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">5071</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_5072" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">5072</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_5073" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">5073</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_5074" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">5074</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_5079" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts à la source</field>
            <field name="code">5079</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_507" name="parent_id"/>
        </record>
        <record id="ch_508" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel de production</field>
            <field name="code">508</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_50" name="parent_id"/>
        </record>
        <record id="ch_5080" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recherche de personnel</field>
            <field name="code">5080</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_508" name="parent_id"/>
        </record>
        <record id="ch_5081" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Formation et formation continue</field>
            <field name="code">5081</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_508" name="parent_id"/>
        </record>
        <record id="ch_5082" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités effectives</field>
            <field name="code">5082</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_508" name="parent_id"/>
        </record>
        <record id="ch_5083" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités de frais forfaitaires</field>
            <field name="code">5083</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_508" name="parent_id"/>
        </record>
        <record id="ch_5089" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5089</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_508" name="parent_id"/>
        </record>
        <record id="ch_509" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de travail de tiers dans la production</field>
            <field name="code">509</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_50" name="parent_id"/>
        </record>
        <record id="ch_5090" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés temporaires</field>
            <field name="code">5090</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_509" name="parent_id"/>
        </record>
        <record id="ch_5091" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés à la tâche</field>
            <field name="code">5091</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_509" name="parent_id"/>
        </record>
        <record id="ch_52" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel pour le commerce des march.</field>
            <field name="code">52</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_520" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel pour le commerce A</field>
            <field name="code">520</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_52" name="parent_id"/>
        </record>
        <record id="ch_5200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Salaires pour le commerce des marchandises</field>
            <field name="code">5200</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Suppléments</field>
            <field name="code">5201</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5202" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participations au bénéfice</field>
            <field name="code">5202</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5203" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions</field>
            <field name="code">5203</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5205" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations des assurances sociales</field>
            <field name="code">5205</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5206" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mise à disposition de personnel</field>
            <field name="code">5206</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5207" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges sociales</field>
            <field name="code">5207</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5208" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5208</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_5209" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">5209</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_520" name="parent_id"/>
        </record>
        <record id="ch_527" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges sociales pour le commerce des marchandises</field>
            <field name="code">527</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_52" name="parent_id"/>
        </record>
        <record id="ch_5270" model="account.account.template">
            <field name="type">other</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">5270</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_5271" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">5271</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_5272" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">5272</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_5273" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">5273</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_5274" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">5274</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_5279" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts à la source</field>
            <field name="code">5279</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_527" name="parent_id"/>
        </record>
        <record id="ch_528" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel pour le commerce march</field>
            <field name="code">528</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_52" name="parent_id"/>
        </record>
        <record id="ch_5280" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recherche de personnel</field>
            <field name="code">5280</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_528" name="parent_id"/>
        </record>
        <record id="ch_5281" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Formation et formation continue</field>
            <field name="code">5281</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_528" name="parent_id"/>
        </record>
        <record id="ch_5282" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités effectives</field>
            <field name="code">5282</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_528" name="parent_id"/>
        </record>
        <record id="ch_5283" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités de frais forfaitaires</field>
            <field name="code">5283</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_528" name="parent_id"/>
        </record>
        <record id="ch_5289" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5289</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_528" name="parent_id"/>
        </record>
        <record id="ch_529" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de travail de tiers dans le commerce</field>
            <field name="code">529</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_52" name="parent_id"/>
        </record>
        <record id="ch_5290" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés temporaires</field>
            <field name="code">5290</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_529" name="parent_id"/>
        </record>
        <record id="ch_54" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel pour la fourniture</field>
            <field name="code">54</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_540" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Salaires pour la fourniture des prestations serv.</field>
            <field name="code">540</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_54" name="parent_id"/>
        </record>
        <record id="ch_5400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Salaires pour la fourniture des prestations serv.A</field>
            <field name="code">5400</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Suppléments</field>
            <field name="code">5401</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5402" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participations au bénéfice</field>
            <field name="code">5402</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5403" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions</field>
            <field name="code">5403</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5405" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations des assurances sociales</field>
            <field name="code">5405</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5406" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mise à disposition de personnel</field>
            <field name="code">5406</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5407" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges sociales</field>
            <field name="code">5407</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5408" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5408</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_5409" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">5409</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_540" name="parent_id"/>
        </record>
        <record id="ch_547" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges sociales pour les prestations de services</field>
            <field name="code">547</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_54" name="parent_id"/>
        </record>
        <record id="ch_5470" model="account.account.template">
            <field name="type">other</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">5470</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_5471" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">5471</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_5472" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">5472</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_5473" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">5473</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_5474" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">5474</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_5479" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts à la source</field>
            <field name="code">5479</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_547" name="parent_id"/>
        </record>
        <record id="ch_548" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel pour les prestations</field>
            <field name="code">548</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_54" name="parent_id"/>
        </record>
        <record id="ch_5480" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recherche de personnel</field>
            <field name="code">5480</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_548" name="parent_id"/>
        </record>
        <record id="ch_5481" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Formation et formation continue</field>
            <field name="code">5481</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_548" name="parent_id"/>
        </record>
        <record id="ch_5482" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités effectives</field>
            <field name="code">5482</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_548" name="parent_id"/>
        </record>
        <record id="ch_5483" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités de frais forfaitaires</field>
            <field name="code">5483</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_548" name="parent_id"/>
        </record>
        <record id="ch_5489" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5489</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_548" name="parent_id"/>
        </record>
        <record id="ch_549" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de tiers pour les prestations service</field>
            <field name="code">549</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_54" name="parent_id"/>
        </record>
        <record id="ch_5490" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés temporaires</field>
            <field name="code">5490</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_549" name="parent_id"/>
        </record>
        <record id="ch_56" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel dans l'administration</field>
            <field name="code">56</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_560" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Salaires pour l'administration</field>
            <field name="code">560</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_56" name="parent_id"/>
        </record>
        <record id="ch_5600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Salaires pour l'administration</field>
            <field name="code">5600</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5601" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Suppléments</field>
            <field name="code">5601</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5602" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participations au bénéfice</field>
            <field name="code">5602</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5603" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Salaires de la direction de l'entreprise</field>
            <field name="code">5603</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5604" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Honoraires des membres du conseil d'administration</field>
            <field name="code">5604</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5605" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations des assurances sociales</field>
            <field name="code">5605</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5606" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mise à disposition de personnel</field>
            <field name="code">5606</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5607" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges sociales (administration)</field>
            <field name="code">5607</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5608" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel (administration)</field>
            <field name="code">5608</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_5609" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">5609</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_560" name="parent_id"/>
        </record>
        <record id="ch_567" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges sociales pour l'administration</field>
            <field name="code">567</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_56" name="parent_id"/>
        </record>
        <record id="ch_5670" model="account.account.template">
            <field name="type">other</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">5670</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_5671" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">5671</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_5672" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">5672</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_5673" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">5673</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_5674" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">5674</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_5679" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts à la source</field>
            <field name="code">5679</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_567" name="parent_id"/>
        </record>
        <record id="ch_568" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel pour l'administration</field>
            <field name="code">568</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_56" name="parent_id"/>
        </record>
        <record id="ch_5680" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recherche de personnel</field>
            <field name="code">5680</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_568" name="parent_id"/>
        </record>
        <record id="ch_5681" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Formation et formation continue</field>
            <field name="code">5681</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_568" name="parent_id"/>
        </record>
        <record id="ch_5682" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités effectives</field>
            <field name="code">5682</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_568" name="parent_id"/>
        </record>
        <record id="ch_5683" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités de frais forfaitaires</field>
            <field name="code">5683</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_568" name="parent_id"/>
        </record>
        <record id="ch_5689" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">5689</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_568" name="parent_id"/>
        </record>
        <record id="ch_569" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de travail de tiers c/l'administration</field>
            <field name="code">569</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_56" name="parent_id"/>
        </record>
        <record id="ch_5690" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés temporaires</field>
            <field name="code">5690</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_569" name="parent_id"/>
        </record>
        <record id="ch_57" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges sociales</field>
            <field name="code">57</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_570" model="account.account.template">
            <field name="type">view</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">570</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">AVS, AI, APG, assurance-chômage</field>
            <field name="code">5700</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_570" name="parent_id"/>
        </record>
        <record id="ch_571" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">571</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Caisse de compensation familiale</field>
            <field name="code">5710</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_571" name="parent_id"/>
        </record>
        <record id="ch_572" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">572</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5720" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Prévoyance professionnelle</field>
            <field name="code">5720</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_572" name="parent_id"/>
        </record>
        <record id="ch_573" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">573</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5730" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance-accidents</field>
            <field name="code">5730</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_573" name="parent_id"/>
        </record>
        <record id="ch_574" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">574</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5740" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance indemnités journalières en cas maladie</field>
            <field name="code">5740</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_574" name="parent_id"/>
        </record>
        <record id="ch_579" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Impôts à la source</field>
            <field name="code">579</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_57" name="parent_id"/>
        </record>
        <record id="ch_5790" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts à la source</field>
            <field name="code">5790</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_579" name="parent_id"/>
        </record>
        <record id="ch_58" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">58</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_580" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Recherche de personnel</field>
            <field name="code">580</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Annonces pour recherche de personnel</field>
            <field name="code">5800</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_580" name="parent_id"/>
        </record>
        <record id="ch_5801" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Commissions pour recherche de personnel</field>
            <field name="code">5801</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_580" name="parent_id"/>
        </record>
        <record id="ch_581" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Formation et formation continue</field>
            <field name="code">581</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5810" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recyclage</field>
            <field name="code">5810</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_581" name="parent_id"/>
        </record>
        <record id="ch_5811" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Formation continue</field>
            <field name="code">5811</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_581" name="parent_id"/>
        </record>
        <record id="ch_582" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Indemnités effectives</field>
            <field name="code">582</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5820" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de voyages</field>
            <field name="code">5820</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_582" name="parent_id"/>
        </record>
        <record id="ch_5821" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de repas</field>
            <field name="code">5821</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_582" name="parent_id"/>
        </record>
        <record id="ch_5822" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de logement</field>
            <field name="code">5822</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_582" name="parent_id"/>
        </record>
        <record id="ch_583" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Indemnités forfaitaires</field>
            <field name="code">583</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5830" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités forfaitaires pour les cadres</field>
            <field name="code">5830</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_583" name="parent_id"/>
        </record>
        <record id="ch_5831" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités forfaitaires pour la direction</field>
            <field name="code">5831</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_583" name="parent_id"/>
        </record>
        <record id="ch_5832" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Indemnités forfaitaires pour le conseil d'adm.</field>
            <field name="code">5832</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_583" name="parent_id"/>
        </record>
        <record id="ch_584" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Restaurant du personnel</field>
            <field name="code">584</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5840" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Repas</field>
            <field name="code">5840</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_584" name="parent_id"/>
        </record>
        <record id="ch_5841" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Boissons</field>
            <field name="code">5841</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_584" name="parent_id"/>
        </record>
        <record id="ch_5845" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits des repas (comme diminution charges)</field>
            <field name="code">5845</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_584" name="parent_id"/>
        </record>
        <record id="ch_5846" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits des boissons (comme diminution charges)</field>
            <field name="code">5846</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_584" name="parent_id"/>
        </record>
        <record id="ch_588" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges de personnel</field>
            <field name="code">588</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5880" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Manifestations en faveur du personnel</field>
            <field name="code">5880</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_588" name="parent_id"/>
        </record>
        <record id="ch_5881" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de port</field>
            <field name="code">5881</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_588" name="parent_id"/>
        </record>
        <record id="ch_589" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de personnel comme prélèvements privés</field>
            <field name="code">589</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_58" name="parent_id"/>
        </record>
        <record id="ch_5890" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de personnel comme prélèvements privés</field>
            <field name="code">5890</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_589" name="parent_id"/>
        </record>
        <record id="ch_59" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">59</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_5" name="parent_id"/>
        </record>
        <record id="ch_590" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Prestations de travail de tiers</field>
            <field name="code">590</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_59" name="parent_id"/>
        </record>
        <record id="ch_5900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés temporaires</field>
            <field name="code">5900</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_590" name="parent_id"/>
        </record>
        <record id="ch_5901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Employés à la tâche</field>
            <field name="code">5901</field>
            <field name="user_type" ref="account_type_personnal_exp"/>
            <field name="note"/>
            <field ref="ch_590" name="parent_id"/>
        </record>
        <record id="ch_6" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges d'exploitation</field>
            <field name="code">6</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_60" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de locaux</field>
            <field name="code">60</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_600" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Loyers pour locaux de tiers</field>
            <field name="code">600</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des usines</field>
            <field name="code">6000</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des ateliers</field>
            <field name="code">6001</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6002" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des entrepôts</field>
            <field name="code">6002</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6003" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des bâtiments d'exposition et de vente</field>
            <field name="code">6003</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6004" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des bâtiments de bureau et d'administration</field>
            <field name="code">6004</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6005" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer des locaux de personnel</field>
            <field name="code">6005</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_6006" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer du garage, du parking</field>
            <field name="code">6006</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_600" name="parent_id"/>
        </record>
        <record id="ch_601" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Loyers pour locaux propres</field>
            <field name="code">601</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des usines</field>
            <field name="code">6010</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des ateliers</field>
            <field name="code">6011</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6012" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des entrepôts</field>
            <field name="code">6012</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6013" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des bâtiments d'exposition et vente</field>
            <field name="code">6013</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6014" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des bâtiments de bureau et adm.</field>
            <field name="code">6014</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6015" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne des locaux de personnel</field>
            <field name="code">6015</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_6016" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne du garage, du parking</field>
            <field name="code">6016</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_601" name="parent_id"/>
        </record>
        <record id="ch_603" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges accessoires</field>
            <field name="code">603</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6030" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des usines</field>
            <field name="code">6030</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6031" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des ateliers</field>
            <field name="code">6031</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6032" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des entrepôts</field>
            <field name="code">6032</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6033" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des bâtiments d'exposition</field>
            <field name="code">6033</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6034" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des bâtiments de bureau et adm</field>
            <field name="code">6034</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6035" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires des locaux de personnel</field>
            <field name="code">6035</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6036" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires de garage</field>
            <field name="code">6036</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6037" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires de chauffage</field>
            <field name="code">6037</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6038" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires d'électricité, de gaz et d'eau</field>
            <field name="code">6038</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_6039" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges accessoires de conciergerie</field>
            <field name="code">6039</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_603" name="parent_id"/>
        </record>
        <record id="ch_604" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de nettoyage</field>
            <field name="code">604</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6040" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des usines</field>
            <field name="code">6040</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6041" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des ateliers</field>
            <field name="code">6041</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6042" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des entrepôts</field>
            <field name="code">6042</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6043" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des bâtiments d'exposition et vente</field>
            <field name="code">6043</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6044" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des bâtiments de bureau et adm.</field>
            <field name="code">6044</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6045" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage des locaux de personnel</field>
            <field name="code">6045</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6046" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Personnel de nettoyage</field>
            <field name="code">6046</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6047" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage effectué par des tiers</field>
            <field name="code">6047</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_6048" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Matériel de nettoyage</field>
            <field name="code">6048</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_604" name="parent_id"/>
        </record>
        <record id="ch_605" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'entretien des locaux</field>
            <field name="code">605</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6050" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des usines</field>
            <field name="code">6050</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6051" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des ateliers</field>
            <field name="code">6051</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6052" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des entrepôts</field>
            <field name="code">6052</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6053" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des bâtiments d'exposition et vente</field>
            <field name="code">6053</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6054" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des bâtiments de bureau et adm.</field>
            <field name="code">6054</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6055" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien des locaux de personnel</field>
            <field name="code">6055</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6056" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien du garage</field>
            <field name="code">6056</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6057" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de réparation</field>
            <field name="code">6057</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6058" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Investissements de moindre importance</field>
            <field name="code">6058</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_6059" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Abonnements d'entretien</field>
            <field name="code">6059</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_605" name="parent_id"/>
        </record>
        <record id="ch_606" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges pour immobilisations en crédit-bail</field>
            <field name="code">606</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6060" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour usine en crédit-bail</field>
            <field name="code">6060</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6061" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour atelier en crédit-bail</field>
            <field name="code">6061</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6062" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour entrepôt en crédit-bail</field>
            <field name="code">6062</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6063" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour des bâtiments d'exposition et vente</field>
            <field name="code">6063</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6064" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour des bâtiments de bureau et adm.</field>
            <field name="code">6064</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6065" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour des locaux de personnel</field>
            <field name="code">6065</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_6066" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour garage</field>
            <field name="code">6066</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_606" name="parent_id"/>
        </record>
        <record id="ch_609" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de locaux comme prélèvements privés</field>
            <field name="code">609</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_60" name="parent_id"/>
        </record>
        <record id="ch_6090" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de locaux comme prélèvements privés</field>
            <field name="code">6090</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_609" name="parent_id"/>
        </record>
        <record id="ch_61" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Entretien, réparations, remplacements (ERR)</field>
            <field name="code">61</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_610" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Entretien, réparations, remplacements (ERR)</field>
            <field name="code">610</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_61" name="parent_id"/>
        </record>
        <record id="ch_610_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">ERR d'installations de production</field>
            <field name="code">610.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_610" name="parent_id"/>
        </record>
        <record id="ch_6100" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR de machines et appareils de production</field>
            <field name="code">6100</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_610_0" name="parent_id"/>
        </record>
        <record id="ch_6101" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR de mobilier et installations</field>
            <field name="code">6101</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_610_0" name="parent_id"/>
        </record>
        <record id="ch_6102" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR d'outils et matériel</field>
            <field name="code">6102</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_610_0" name="parent_id"/>
        </record>
        <record id="ch_611_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">ERR d'installations pour le commerce des march.</field>
            <field name="code">611.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_610" name="parent_id"/>
        </record>
        <record id="ch_6110" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR d'installations des magasins</field>
            <field name="code">6110</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_611_0" name="parent_id"/>
        </record>
        <record id="ch_6111" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR d'installations de locaux d'exposition</field>
            <field name="code">6111</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_611_0" name="parent_id"/>
        </record>
        <record id="ch_612_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">ERR d'installations d'entreposage</field>
            <field name="code">612.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_610" name="parent_id"/>
        </record>
        <record id="ch_6120" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR du dépôt central</field>
            <field name="code">6120</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_612_0" name="parent_id"/>
        </record>
        <record id="ch_6121" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR du dépôt à A</field>
            <field name="code">6121</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_612_0" name="parent_id"/>
        </record>
        <record id="ch_613_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">ERR d'installations de bureau</field>
            <field name="code">613.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_610" name="parent_id"/>
        </record>
        <record id="ch_6130" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR du mobilier de bureau</field>
            <field name="code">6130</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_613_0" name="parent_id"/>
        </record>
        <record id="ch_6131" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR des machines de bureau</field>
            <field name="code">6131</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_613_0" name="parent_id"/>
        </record>
        <record id="ch_614_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">ERR d'installations pour le personnel</field>
            <field name="code">614.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_610" name="parent_id"/>
        </record>
        <record id="ch_6140" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR du mobilier du restaurant du personnel</field>
            <field name="code">6140</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_614_0" name="parent_id"/>
        </record>
        <record id="ch_6141" model="account.account.template">
            <field name="type">other</field>
            <field name="name">ERR du mobilier des chambres du personnel</field>
            <field name="code">6141</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_614_0" name="parent_id"/>
        </record>
        <record id="ch_616" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges c/immobi. corporelles meubles crédit-bail</field>
            <field name="code">616</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_61" name="parent_id"/>
        </record>
        <record id="ch_616_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges c/immobi. corporelles meubles crédit-bail</field>
            <field name="code">616.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_616" name="parent_id"/>
        </record>
        <record id="ch_6160" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges c/installations production en crédit-bail</field>
            <field name="code">6160</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_616_0" name="parent_id"/>
        </record>
        <record id="ch_6161" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges c/équipements de vente en crédit-bail</field>
            <field name="code">6161</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_616_0" name="parent_id"/>
        </record>
        <record id="ch_6162" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges c/installations de stockage en crédit-bail</field>
            <field name="code">6162</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_616_0" name="parent_id"/>
        </record>
        <record id="ch_6163" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges c/équipements de bureau en crédit-bail</field>
            <field name="code">6163</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_616_0" name="parent_id"/>
        </record>
        <record id="ch_6164" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges c/équipements destinés au personnel</field>
            <field name="code">6164</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_616_0" name="parent_id"/>
        </record>
        <record id="ch_62" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de véhicules et de transport</field>
            <field name="code">62</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_620" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de véhicules</field>
            <field name="code">620</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_62" name="parent_id"/>
        </record>
        <record id="ch_620_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Réparation, service et nettoyage des véhicules</field>
            <field name="code">620.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparation, service et nettoyage des voitures</field>
            <field name="code">6200</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparation, service et nettoyage des camionnettes</field>
            <field name="code">6201</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6202" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparation, service et nettoyage des camions</field>
            <field name="code">6202</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6203" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparation, service et nettoyage des véhicules</field>
            <field name="code">6203</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6204" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réparation</field>
            <field name="code">6204</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6205" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Service</field>
            <field name="code">6205</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_6206" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Nettoyage</field>
            <field name="code">6206</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_620_0" name="parent_id"/>
        </record>
        <record id="ch_621_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Carburants</field>
            <field name="code">621.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Carburants pour voitures</field>
            <field name="code">6210</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Carburants pour camionnettes</field>
            <field name="code">6211</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6212" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Carburants pour camions</field>
            <field name="code">6212</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6213" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Carburants pour véhicules spéciaux</field>
            <field name="code">6213</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6214" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Essence</field>
            <field name="code">6214</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6215" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Diesel</field>
            <field name="code">6215</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_6216" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Huile</field>
            <field name="code">6216</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_621_0" name="parent_id"/>
        </record>
        <record id="ch_622_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Assurances</field>
            <field name="code">622.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6220" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances pour voitures</field>
            <field name="code">6220</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6221" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances pour camionnettes</field>
            <field name="code">6221</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6222" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances pour camions</field>
            <field name="code">6222</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6223" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances pour véhicules spéciaux</field>
            <field name="code">6223</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6224" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance responsabilité civile</field>
            <field name="code">6224</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6225" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance casco</field>
            <field name="code">6225</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_6226" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance protection juridique</field>
            <field name="code">6226</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_622_0" name="parent_id"/>
        </record>
        <record id="ch_623_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Droits de circulation, cotisations, taxes</field>
            <field name="code">623.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6230" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de circulation pour voitures</field>
            <field name="code">6230</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_6231" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de circulation pour camionnettes</field>
            <field name="code">6231</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_6232" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de circulation pour poids lourds</field>
            <field name="code">6232</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_6233" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits de circulation</field>
            <field name="code">6233</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_6234" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cotisations</field>
            <field name="code">6234</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_6235" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Taxes</field>
            <field name="code">6235</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_623_0" name="parent_id"/>
        </record>
        <record id="ch_626_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de location pour véhicules en crédit-bail</field>
            <field name="code">626.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6260" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de location pour voitures en crédit-bail</field>
            <field name="code">6260</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_626_0" name="parent_id"/>
        </record>
        <record id="ch_6261" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges location pour camionnettes en crédit-bail</field>
            <field name="code">6261</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_626_0" name="parent_id"/>
        </record>
        <record id="ch_6262" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de location pour camions en crédit-bail</field>
            <field name="code">6262</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_626_0" name="parent_id"/>
        </record>
        <record id="ch_6263" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de location pour véhicules en crédit-bail</field>
            <field name="code">6263</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_626_0" name="parent_id"/>
        </record>
        <record id="ch_6264" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Location de véhicules</field>
            <field name="code">6264</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_626_0" name="parent_id"/>
        </record>
        <record id="ch_627_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de véhicules comme prélèvements privés</field>
            <field name="code">627.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_620" name="parent_id"/>
        </record>
        <record id="ch_6270" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de véhicules comme prélèvements privés</field>
            <field name="code">6270</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_627_0" name="parent_id"/>
        </record>
        <record id="ch_628" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de transport</field>
            <field name="code">628</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_62" name="parent_id"/>
        </record>
        <record id="ch_628_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Frets, frais de transport, cargo domicile</field>
            <field name="code">628.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_628" name="parent_id"/>
        </record>
        <record id="ch_6280" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets d'expédition, de transport, cargo domicile</field>
            <field name="code">6280</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_628_0" name="parent_id"/>
        </record>
        <record id="ch_6281" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets d'arrivage, de transport, cargo domicile</field>
            <field name="code">6281</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_628_0" name="parent_id"/>
        </record>
        <record id="ch_6282" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frets</field>
            <field name="code">6282</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_628_0" name="parent_id"/>
        </record>
        <record id="ch_6283" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de transport</field>
            <field name="code">6283</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_628_0" name="parent_id"/>
        </record>
        <record id="ch_6284" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cargo domicile</field>
            <field name="code">6284</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_628_0" name="parent_id"/>
        </record>
        <record id="ch_63" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Assurances-choses, droits, taxes, autorisations</field>
            <field name="code">63</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_630" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Assurances-choses</field>
            <field name="code">630</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_63" name="parent_id"/>
        </record>
        <record id="ch_630_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Primes d'assurance c/dommages, bris de glace, vols</field>
            <field name="code">630.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6300" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance pour dommages</field>
            <field name="code">6300</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6301" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance pour bris de glace</field>
            <field name="code">6301</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6302" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance vols</field>
            <field name="code">6302</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_631_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Primes d'assurance responsabilité civile /garantie</field>
            <field name="code">631.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6310" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance responsabilité civile</field>
            <field name="code">6310</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_631_0" name="parent_id"/>
        </record>
        <record id="ch_6311" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance garantie</field>
            <field name="code">6311</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_631_0" name="parent_id"/>
        </record>
        <record id="ch_6312" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance protection juridique</field>
            <field name="code">6312</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_631_0" name="parent_id"/>
        </record>
        <record id="ch_632_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Primes d'assurance pour arrêts d'exploitation</field>
            <field name="code">632.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6320" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurance pour arrêts d'exploitation</field>
            <field name="code">6320</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_632_0" name="parent_id"/>
        </record>
        <record id="ch_633_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Primes pour assurances liées aux crédits</field>
            <field name="code">633.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_630" name="parent_id"/>
        </record>
        <record id="ch_6330" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Primes pour assurance-vie</field>
            <field name="code">6330</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_633_0" name="parent_id"/>
        </record>
        <record id="ch_6331" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Primes pour cautionnement</field>
            <field name="code">6331</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_633_0" name="parent_id"/>
        </record>
        <record id="ch_636" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Droits, taxes, autorisations, patentes</field>
            <field name="code">636</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_63" name="parent_id"/>
        </record>
        <record id="ch_636_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Droits et taxes</field>
            <field name="code">636.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_636" name="parent_id"/>
        </record>
        <record id="ch_6360" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits</field>
            <field name="code">6360</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_636_0" name="parent_id"/>
        </record>
        <record id="ch_6361" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Taxes</field>
            <field name="code">6361</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_636_0" name="parent_id"/>
        </record>
        <record id="ch_637_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autorisations et patentes</field>
            <field name="code">637.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_636" name="parent_id"/>
        </record>
        <record id="ch_6370" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autorisations</field>
            <field name="code">6370</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_637_0" name="parent_id"/>
        </record>
        <record id="ch_6371" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Patentes</field>
            <field name="code">6371</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_637_0" name="parent_id"/>
        </record>
        <record id="ch_64" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'énergie et évacuation des déchets</field>
            <field name="code">64</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_640" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'énergie</field>
            <field name="code">640</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_64" name="parent_id"/>
        </record>
        <record id="ch_640_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Electricité</field>
            <field name="code">640.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_640" name="parent_id"/>
        </record>
        <record id="ch_6400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Force motrice</field>
            <field name="code">6400</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_640_0" name="parent_id"/>
        </record>
        <record id="ch_6401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Flux de chaleur</field>
            <field name="code">6401</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_640_0" name="parent_id"/>
        </record>
        <record id="ch_6402" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Flux d'éclairage</field>
            <field name="code">6402</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_640_0" name="parent_id"/>
        </record>
        <record id="ch_641_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Gaz</field>
            <field name="code">641.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_640" name="parent_id"/>
        </record>
        <record id="ch_6410" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gaz naturel</field>
            <field name="code">6410</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_641_0" name="parent_id"/>
        </record>
        <record id="ch_6411" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gaz liquide en bonbonnes</field>
            <field name="code">6411</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_641_0" name="parent_id"/>
        </record>
        <record id="ch_642_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Combustibles et matériaux de chauffage</field>
            <field name="code">642.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_640" name="parent_id"/>
        </record>
        <record id="ch_6420" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Mazout</field>
            <field name="code">6420</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_642_0" name="parent_id"/>
        </record>
        <record id="ch_6421" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charbon, briquettes, bois</field>
            <field name="code">6421</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_642_0" name="parent_id"/>
        </record>
        <record id="ch_643_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Eau</field>
            <field name="code">643.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_640" name="parent_id"/>
        </record>
        <record id="ch_6430" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Eau</field>
            <field name="code">6430</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_643_0" name="parent_id"/>
        </record>
        <record id="ch_646" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Evacuation de déchets</field>
            <field name="code">646</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_64" name="parent_id"/>
        </record>
        <record id="ch_646_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Evacuation de déchets</field>
            <field name="code">646.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_646" name="parent_id"/>
        </record>
        <record id="ch_6460" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Evacuation de déchets</field>
            <field name="code">6460</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_646_0" name="parent_id"/>
        </record>
        <record id="ch_6461" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Evacuation de déchets spéciaux</field>
            <field name="code">6461</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_646_0" name="parent_id"/>
        </record>
        <record id="ch_6462" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Eaux usées</field>
            <field name="code">6462</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_646_0" name="parent_id"/>
        </record>
        <record id="ch_65" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'administration et d'informatique</field>
            <field name="code">65</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_650" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'administration</field>
            <field name="code">650</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_65" name="parent_id"/>
        </record>
        <record id="ch_650_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Matériel de bureau, imprimés, photocopies</field>
            <field name="code">650.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Matériel de bureau</field>
            <field name="code">6500</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_650_0" name="parent_id"/>
        </record>
        <record id="ch_6501" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Imprimés</field>
            <field name="code">6501</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_650_0" name="parent_id"/>
        </record>
        <record id="ch_6502" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Photocopies</field>
            <field name="code">6502</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_650_0" name="parent_id"/>
        </record>
        <record id="ch_6503" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Littérature technique</field>
            <field name="code">6503</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_650_0" name="parent_id"/>
        </record>
        <record id="ch_651_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Téléphone, téléfax, Internet, frais de port</field>
            <field name="code">651.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6510" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Téléphone</field>
            <field name="code">6510</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_651_0" name="parent_id"/>
        </record>
        <record id="ch_6511" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Téléfax</field>
            <field name="code">6511</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_651_0" name="parent_id"/>
        </record>
        <record id="ch_6512" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Internet</field>
            <field name="code">6512</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_651_0" name="parent_id"/>
        </record>
        <record id="ch_6513" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de port</field>
            <field name="code">6513</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_651_0" name="parent_id"/>
        </record>
        <record id="ch_652_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Cotisations, dons, cadeaux et pourboires</field>
            <field name="code">652.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6520" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cotisations</field>
            <field name="code">6520</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_652_0" name="parent_id"/>
        </record>
        <record id="ch_6521" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dons et cadeaux</field>
            <field name="code">6521</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_652_0" name="parent_id"/>
        </record>
        <record id="ch_6522" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pourboires</field>
            <field name="code">6522</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_652_0" name="parent_id"/>
        </record>
        <record id="ch_653_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Honoraires pour fiduciaire et conseil</field>
            <field name="code">653.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6530" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Honoraires pour fiduciaire</field>
            <field name="code">6530</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_653_0" name="parent_id"/>
        </record>
        <record id="ch_6531" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Honoraires pour conseil</field>
            <field name="code">6531</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_653_0" name="parent_id"/>
        </record>
        <record id="ch_6532" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Honoraires pour conseil juridique</field>
            <field name="code">6532</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_653_0" name="parent_id"/>
        </record>
        <record id="ch_654_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Conseil d'administration, AG, OR</field>
            <field name="code">654.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6540" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour conseil d'administration</field>
            <field name="code">6540</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_654_0" name="parent_id"/>
        </record>
        <record id="ch_6541" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour assemblée générale</field>
            <field name="code">6541</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_654_0" name="parent_id"/>
        </record>
        <record id="ch_6542" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour organe de révision</field>
            <field name="code">6542</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_654_0" name="parent_id"/>
        </record>
        <record id="ch_655_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'administration comme prélèvements privés</field>
            <field name="code">655.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_650" name="parent_id"/>
        </record>
        <record id="ch_6550" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration comme prélèvements privés</field>
            <field name="code">6550</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_655_0" name="parent_id"/>
        </record>
        <record id="ch_656" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Informatique</field>
            <field name="code">656</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_65" name="parent_id"/>
        </record>
        <record id="ch_656_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Locations en crédit-bail et locations de hard/soft</field>
            <field name="code">656.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_656" name="parent_id"/>
        </record>
        <record id="ch_6560" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Location en crédit-bail de matériel</field>
            <field name="code">6560</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_656_0" name="parent_id"/>
        </record>
        <record id="ch_6561" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Location en crédit-bail de logiciels</field>
            <field name="code">6561</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_656_0" name="parent_id"/>
        </record>
        <record id="ch_6562" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Location de matériel</field>
            <field name="code">6562</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_656_0" name="parent_id"/>
        </record>
        <record id="ch_657_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Licences et entretien</field>
            <field name="code">657.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_656" name="parent_id"/>
        </record>
        <record id="ch_6570" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de licence/Update</field>
            <field name="code">6570</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_6571" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien / Hotline Hardware</field>
            <field name="code">6571</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_6572" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien / Hotline Software</field>
            <field name="code">6572</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_6573" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Disquettes, CD-Rom, cassettes, fournitures</field>
            <field name="code">6573</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_6574" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Investissements de faible montant</field>
            <field name="code">6574</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_6575" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de réseau</field>
            <field name="code">6575</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_657_0" name="parent_id"/>
        </record>
        <record id="ch_658_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Conseils et développements</field>
            <field name="code">658.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_656" name="parent_id"/>
        </record>
        <record id="ch_6580" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Conseils en développement de concepts</field>
            <field name="code">6580</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_658_0" name="parent_id"/>
        </record>
        <record id="ch_6581" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Développement individualisé, adaptation</field>
            <field name="code">6581</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_658_0" name="parent_id"/>
        </record>
        <record id="ch_6582" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'installation</field>
            <field name="code">6582</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_658_0" name="parent_id"/>
        </record>
        <record id="ch_6583" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Développement projet informatique A</field>
            <field name="code">6583</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_658_0" name="parent_id"/>
        </record>
        <record id="ch_6584" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Développement projet informatique B</field>
            <field name="code">6584</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_658_0" name="parent_id"/>
        </record>
        <record id="ch_66" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Publicité</field>
            <field name="code">66</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_660" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Publicité, médias électroniques</field>
            <field name="code">660</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6600" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité dans les journaux</field>
            <field name="code">6600</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6601" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité à la radio</field>
            <field name="code">6601</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6602" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité à la télévision</field>
            <field name="code">6602</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6603" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité sur le Vidéotexte</field>
            <field name="code">6603</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6604" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité sur Internet</field>
            <field name="code">6604</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6605" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité sur CD-ROM</field>
            <field name="code">6605</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6606" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité dans les journaux pour le produit X</field>
            <field name="code">6606</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6607" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité dans les journaux pour le produit Y</field>
            <field name="code">6607</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6608" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité à la télévision pour le produit X</field>
            <field name="code">6608</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_6609" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité à la télévision pour le produit Y</field>
            <field name="code">6609</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_660" name="parent_id"/>
        </record>
        <record id="ch_661" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Imprimés, matériel, articles de publicité</field>
            <field name="code">661</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6610" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Imprimés publicitaires, matériel de publicité</field>
            <field name="code">6610</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_661" name="parent_id"/>
        </record>
        <record id="ch_6611" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Articles de publicité, échantillons</field>
            <field name="code">6611</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_661" name="parent_id"/>
        </record>
        <record id="ch_662" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Vitrines, décoration, foires, expositions</field>
            <field name="code">662</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6620" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Vitrines, décoration</field>
            <field name="code">6620</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_662" name="parent_id"/>
        </record>
        <record id="ch_6621" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Foires, expositions</field>
            <field name="code">6621</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_662" name="parent_id"/>
        </record>
        <record id="ch_664" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Frais de voyage, conseils à la clientèle</field>
            <field name="code">664</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6640" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de voyage</field>
            <field name="code">6640</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_664" name="parent_id"/>
        </record>
        <record id="ch_6641" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Conseils à la clientèle</field>
            <field name="code">6641</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_664" name="parent_id"/>
        </record>
        <record id="ch_6642" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Cadeaux à la clientèle</field>
            <field name="code">6642</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_664" name="parent_id"/>
        </record>
        <record id="ch_666" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Publicité, sponsoring</field>
            <field name="code">666</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6660" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Publicité</field>
            <field name="code">6660</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_666" name="parent_id"/>
        </record>
        <record id="ch_6661" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Sponsoring</field>
            <field name="code">6661</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_666" name="parent_id"/>
        </record>
        <record id="ch_667" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Relations publiques</field>
            <field name="code">667</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6670" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Manifestations en faveur de la clientèle</field>
            <field name="code">6670</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_667" name="parent_id"/>
        </record>
        <record id="ch_6671" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Contacts avec les médias</field>
            <field name="code">6671</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_667" name="parent_id"/>
        </record>
        <record id="ch_6672" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Anniversaires de l'entreprise</field>
            <field name="code">6672</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_667" name="parent_id"/>
        </record>
        <record id="ch_668" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Conseils en publicité, études de marché</field>
            <field name="code">668</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_66" name="parent_id"/>
        </record>
        <record id="ch_6680" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Conseils en publicité</field>
            <field name="code">6680</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_668" name="parent_id"/>
        </record>
        <record id="ch_6681" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Etudes de marché</field>
            <field name="code">6681</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_668" name="parent_id"/>
        </record>
        <record id="ch_67" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges d'exploitation</field>
            <field name="code">67</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_670" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Informations économiques, poursuites</field>
            <field name="code">670</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_67" name="parent_id"/>
        </record>
        <record id="ch_6700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Informations économiques</field>
            <field name="code">6700</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_670" name="parent_id"/>
        </record>
        <record id="ch_6701" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Poursuites</field>
            <field name="code">6701</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_670" name="parent_id"/>
        </record>
        <record id="ch_671" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Sécurité et surveillance</field>
            <field name="code">671</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_67" name="parent_id"/>
        </record>
        <record id="ch_6710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Sécurité</field>
            <field name="code">6710</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_671" name="parent_id"/>
        </record>
        <record id="ch_6711" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Surveillance</field>
            <field name="code">6711</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_671" name="parent_id"/>
        </record>
        <record id="ch_672" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Recherche et développement</field>
            <field name="code">672</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_67" name="parent_id"/>
        </record>
        <record id="ch_6720" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Recherche projet A</field>
            <field name="code">6720</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_672" name="parent_id"/>
        </record>
        <record id="ch_6721" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Développement projet B</field>
            <field name="code">6721</field>
            <field name="user_type" ref="account_type_other_ope_exp"/>
            <field name="note"/>
            <field ref="ch_672" name="parent_id"/>
        </record>
        <record id="ch_68" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat financier</field>
            <field name="code">68</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_680" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières</field>
            <field name="code">680</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_68" name="parent_id"/>
        </record>
        <record id="ch_680_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières pour financement par des tiers</field>
            <field name="code">680.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_680" name="parent_id"/>
        </record>
        <record id="ch_6800" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour crédit bancaire</field>
            <field name="code">6800</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_680_0" name="parent_id"/>
        </record>
        <record id="ch_6801" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour emprunts</field>
            <field name="code">6801</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_680_0" name="parent_id"/>
        </record>
        <record id="ch_6802" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour emprunts hypothécaires</field>
            <field name="code">6802</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_680_0" name="parent_id"/>
        </record>
        <record id="ch_6803" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Intérêts moratoires</field>
            <field name="code">6803</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_680_0" name="parent_id"/>
        </record>
        <record id="ch_6804" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour acomptes de clients</field>
            <field name="code">6804</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_680_0" name="parent_id"/>
        </record>
        <record id="ch_681_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières pour financement par des stés</field>
            <field name="code">681.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_680" name="parent_id"/>
        </record>
        <record id="ch_6810" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières s/le compte courant filiale A</field>
            <field name="code">6810</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_681_0" name="parent_id"/>
        </record>
        <record id="ch_6811" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour emprunts auprès filiale B</field>
            <field name="code">6811</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_681_0" name="parent_id"/>
        </record>
        <record id="ch_682_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières pour financement actionnaires</field>
            <field name="code">682.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_680" name="parent_id"/>
        </record>
        <record id="ch_6820" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières s/compte courant actionnaire A</field>
            <field name="code">6820</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_682_0" name="parent_id"/>
        </record>
        <record id="ch_6821" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour emprunts auprès filiale B</field>
            <field name="code">6821</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_682_0" name="parent_id"/>
        </record>
        <record id="ch_683_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières pour financement LPP</field>
            <field name="code">683.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_680" name="parent_id"/>
        </record>
        <record id="ch_6830" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges financières pour financement LPP</field>
            <field name="code">6830</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_683_0" name="parent_id"/>
        </record>
        <record id="ch_684_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges financières</field>
            <field name="code">684.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_680" name="parent_id"/>
        </record>
        <record id="ch_6840" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de banque et des chèques postaux</field>
            <field name="code">6840</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_6841" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de dépôt</field>
            <field name="code">6841</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_6842" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de change s/liquidités et titres</field>
            <field name="code">6842</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_6843" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de change s/immobilisations financières</field>
            <field name="code">6843</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_6844" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de change s/dettes financières</field>
            <field name="code">6844</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_6845" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes accordés aux clients</field>
            <field name="code">6845</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_684_0" name="parent_id"/>
        </record>
        <record id="ch_685" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers</field>
            <field name="code">685</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_68" name="parent_id"/>
        </record>
        <record id="ch_685_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers des liquidités et des titres</field>
            <field name="code">685.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_685" name="parent_id"/>
        </record>
        <record id="ch_6850" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/avoirs postaux, bancaires</field>
            <field name="code">6850</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_685_0" name="parent_id"/>
        </record>
        <record id="ch_6851" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/avoirs à court terme</field>
            <field name="code">6851</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_685_0" name="parent_id"/>
        </record>
        <record id="ch_6852" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/titres réalisables à c. t.</field>
            <field name="code">6852</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_685_0" name="parent_id"/>
        </record>
        <record id="ch_6853" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/autres placements à c.t.</field>
            <field name="code">6853</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_685_0" name="parent_id"/>
        </record>
        <record id="ch_6854" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/actions propres</field>
            <field name="code">6854</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_685_0" name="parent_id"/>
        </record>
        <record id="ch_686_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers c/immobilisations financières</field>
            <field name="code">686.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_685" name="parent_id"/>
        </record>
        <record id="ch_6860" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/titres à long terme</field>
            <field name="code">6860</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_686_0" name="parent_id"/>
        </record>
        <record id="ch_6861" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/autres immobilisations à l.t</field>
            <field name="code">6861</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_686_0" name="parent_id"/>
        </record>
        <record id="ch_6862" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/participations</field>
            <field name="code">6862</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_686_0" name="parent_id"/>
        </record>
        <record id="ch_6863" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/créances à l.t. envers tiers</field>
            <field name="code">6863</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_686_0" name="parent_id"/>
        </record>
        <record id="ch_6864" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/actions propres</field>
            <field name="code">6864</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_686_0" name="parent_id"/>
        </record>
        <record id="ch_687_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers de placement auprès des stés</field>
            <field name="code">687.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_685" name="parent_id"/>
        </record>
        <record id="ch_6870" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/cpte courant de la filiale A</field>
            <field name="code">6870</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_687_0" name="parent_id"/>
        </record>
        <record id="ch_6871" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/créances envers la filiale B</field>
            <field name="code">6871</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_687_0" name="parent_id"/>
        </record>
        <record id="ch_688_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers placement auprès actionnaires</field>
            <field name="code">688.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_685" name="parent_id"/>
        </record>
        <record id="ch_6880" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/compte courant actionnaire X</field>
            <field name="code">6880</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_688_0" name="parent_id"/>
        </record>
        <record id="ch_6881" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/créances envers filiale B</field>
            <field name="code">6881</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_688_0" name="parent_id"/>
        </record>
        <record id="ch_689_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits financiers</field>
            <field name="code">689.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_685" name="parent_id"/>
        </record>
        <record id="ch_6890" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers c/intérêts moratoires, escptes</field>
            <field name="code">6890</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_6891" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits financiers s/acomptes versés</field>
            <field name="code">6891</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_6892" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gains de change sur liquidités et titres</field>
            <field name="code">6892</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_6893" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gains de change s/immobilisations financières</field>
            <field name="code">6893</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_6894" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Gains de change sur dettes financières</field>
            <field name="code">6894</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_6895" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Escomptes obtenus des fournisseurs</field>
            <field name="code">6895</field>
            <field name="user_type" ref="account_type_financial_result"/>
            <field name="note"/>
            <field ref="ch_689_0" name="parent_id"/>
        </record>
        <record id="ch_69" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Amortissement</field>
            <field name="code">69</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_6" name="parent_id"/>
        </record>
        <record id="ch_690" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dépréciations s/immobilisations financières</field>
            <field name="code">690</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dépréciation s/titres des actifs immobilisés</field>
            <field name="code">6900</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_690" name="parent_id"/>
        </record>
        <record id="ch_6901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dépréciations s/autres immobilisations financières</field>
            <field name="code">6901</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_690" name="parent_id"/>
        </record>
        <record id="ch_691" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Dépréciations s/participations à des stés groupe</field>
            <field name="code">691</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6910" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dépréciation s/participation à la filiale A</field>
            <field name="code">6910</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_691" name="parent_id"/>
        </record>
        <record id="ch_6911" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dépréciation s/créance envers la filiale B</field>
            <field name="code">6911</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_691" name="parent_id"/>
        </record>
        <record id="ch_692" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Amortissements s/immobilisations corporelles</field>
            <field name="code">692</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6920" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/machines et appareil production</field>
            <field name="code">6920</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_692" name="parent_id"/>
        </record>
        <record id="ch_6921" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/mobilier et installations</field>
            <field name="code">6921</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_692" name="parent_id"/>
        </record>
        <record id="ch_6922" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/machines de bureau, informatique</field>
            <field name="code">6922</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_692" name="parent_id"/>
        </record>
        <record id="ch_6923" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/véhicules</field>
            <field name="code">6923</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_692" name="parent_id"/>
        </record>
        <record id="ch_693" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Amortissements s/immobilisations corporelles imm.</field>
            <field name="code">693</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6930" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/bâtiments d'exploitation</field>
            <field name="code">6930</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_693" name="parent_id"/>
        </record>
        <record id="ch_6931" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/usines</field>
            <field name="code">6931</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_693" name="parent_id"/>
        </record>
        <record id="ch_694" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Amortissements s/immobilisations incorporelles</field>
            <field name="code">694</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6940" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissement s/brevets, know-how</field>
            <field name="code">6940</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_694" name="parent_id"/>
        </record>
        <record id="ch_6941" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/marques, échantillons, modèles</field>
            <field name="code">6941</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_694" name="parent_id"/>
        </record>
        <record id="ch_6947" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/goodwill</field>
            <field name="code">6947</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_694" name="parent_id"/>
        </record>
        <record id="ch_695" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Amortissements s/charges activées</field>
            <field name="code">695</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_69" name="parent_id"/>
        </record>
        <record id="ch_6950" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/charges de fondation</field>
            <field name="code">6950</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_695" name="parent_id"/>
        </record>
        <record id="ch_6951" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Amortissements s/charges de recherche, dévelop.</field>
            <field name="code">6951</field>
            <field name="user_type" ref="account_type_depreciation"/>
            <field name="note"/>
            <field ref="ch_695" name="parent_id"/>
        </record>
        <record id="ch_7" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat des activités annexes d'exploitation</field>
            <field name="code">7</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_70" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat des activités annexes</field>
            <field name="code">70</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_7" name="parent_id"/>
        </record>
        <record id="ch_700" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'activité annexe 1</field>
            <field name="code">700</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_70" name="parent_id"/>
        </record>
        <record id="ch_700_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits de l'activité annexe 1</field>
            <field name="code">700.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_700" name="parent_id"/>
        </record>
        <record id="ch_7000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits bruts</field>
            <field name="code">7000</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_700_0" name="parent_id"/>
        </record>
        <record id="ch_7009" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Diminutions de produits</field>
            <field name="code">7009</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_700_0" name="parent_id"/>
        </record>
        <record id="ch_701_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de l'activité annexe 1</field>
            <field name="code">701.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_700" name="parent_id"/>
        </record>
        <record id="ch_7010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de matières</field>
            <field name="code">7010</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de personnel</field>
            <field name="code">7011</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7012" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de locaux</field>
            <field name="code">7012</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7013" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'entretien, réparations, remplacements</field>
            <field name="code">7013</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7014" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de véhicules et de transport</field>
            <field name="code">7014</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7015" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances-choses, droits, taxes, patentes</field>
            <field name="code">7015</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7016" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'énergie et évacuation des déchets</field>
            <field name="code">7016</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7017" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration, d'informatique</field>
            <field name="code">7017</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7018" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de publicité</field>
            <field name="code">7018</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_7019" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges</field>
            <field name="code">7019</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_701_0" name="parent_id"/>
        </record>
        <record id="ch_700" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'activité annexe 2</field>
            <field name="code">700</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_70" name="parent_id"/>
        </record>
        <record id="ch_702_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'activité annexe 2</field>
            <field name="code">702.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_700" name="parent_id"/>
        </record>
        <record id="ch_7020" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits bruts</field>
            <field name="code">7020</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_702_0" name="parent_id"/>
        </record>
        <record id="ch_7029" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Diminutions de produits</field>
            <field name="code">7029</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_702_0" name="parent_id"/>
        </record>
        <record id="ch_703_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de l'activité annexe 2</field>
            <field name="code">703.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_700" name="parent_id"/>
        </record>
        <record id="ch_7030" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de matières</field>
            <field name="code">7030</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7031" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de personnel</field>
            <field name="code">7031</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7032" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de locaux</field>
            <field name="code">7032</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7033" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'entretien, réparations, remplacements</field>
            <field name="code">7033</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7034" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de véhicules et de transport</field>
            <field name="code">7034</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7035" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances-choses, droits, taxes, patentes</field>
            <field name="code">7035</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7036" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'énergie et évacuation des déchets</field>
            <field name="code">7036</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7037" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration, d'informatique</field>
            <field name="code">7037</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7038" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de publicité</field>
            <field name="code">7038</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_7039" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges</field>
            <field name="code">7039</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_703_0" name="parent_id"/>
        </record>
        <record id="ch_74" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat des placements financiers</field>
            <field name="code">74</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_7" name="parent_id"/>
        </record>
        <record id="ch_740_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits de placements financiers</field>
            <field name="code">740.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_74" name="parent_id"/>
        </record>
        <record id="ch_7400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de placements en liquidités et titres</field>
            <field name="code">7400</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_740_0" name="parent_id"/>
        </record>
        <record id="ch_7401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits d'autres placements financiers</field>
            <field name="code">7401</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_740_0" name="parent_id"/>
        </record>
        <record id="ch_7402" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de placements financiers auprès stés</field>
            <field name="code">7402</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_740_0" name="parent_id"/>
        </record>
        <record id="ch_7403" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de placements financiers c/actionnaires</field>
            <field name="code">7403</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_740_0" name="parent_id"/>
        </record>
        <record id="ch_741_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges s/placements financiers</field>
            <field name="code">741.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_74" name="parent_id"/>
        </record>
        <record id="ch_7410" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de banque et de chèques postaux</field>
            <field name="code">7410</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_741_0" name="parent_id"/>
        </record>
        <record id="ch_7411" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de dépôts</field>
            <field name="code">7411</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_741_0" name="parent_id"/>
        </record>
        <record id="ch_7412" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de change s/placements financiers</field>
            <field name="code">7412</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_741_0" name="parent_id"/>
        </record>
        <record id="ch_7413" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/placements financiers</field>
            <field name="code">7413</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_741_0" name="parent_id"/>
        </record>
        <record id="ch_75" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat d'immeuble</field>
            <field name="code">75</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_7" name="parent_id"/>
        </record>
        <record id="ch_750" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'immeuble d'exploitation 1</field>
            <field name="code">750</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_75" name="parent_id"/>
        </record>
        <record id="ch_750_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits de l'immeuble d'exploitation 1</field>
            <field name="code">750.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_750" name="parent_id"/>
        </record>
        <record id="ch_7500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers internes pour locaux d'exploitation</field>
            <field name="code">7500</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_750_0" name="parent_id"/>
        </record>
        <record id="ch_7501" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers privés</field>
            <field name="code">7501</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_750_0" name="parent_id"/>
        </record>
        <record id="ch_7502" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers de locaux d'exploitation</field>
            <field name="code">7502</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_750_0" name="parent_id"/>
        </record>
        <record id="ch_7503" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers des appartements</field>
            <field name="code">7503</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_750_0" name="parent_id"/>
        </record>
        <record id="ch_7504" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers des garages</field>
            <field name="code">7504</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_750_0" name="parent_id"/>
        </record>
        <record id="ch_751_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de l'immeuble d'exploitation 1</field>
            <field name="code">751.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_750" name="parent_id"/>
        </record>
        <record id="ch_7510" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Intérêts hypothécaires</field>
            <field name="code">7510</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7511" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien de l'immeuble</field>
            <field name="code">7511</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7512" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits, taxes, impôts fonciers</field>
            <field name="code">7512</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7513" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Primes d'assurance</field>
            <field name="code">7513</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7514" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Eau, eaux usées</field>
            <field name="code">7514</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7515" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ordures, évacuation des déchets</field>
            <field name="code">7515</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_7516" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration</field>
            <field name="code">7516</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_751_0" name="parent_id"/>
        </record>
        <record id="ch_79" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfices provenant de l'aliénation d'actifs immob</field>
            <field name="code">79</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_7" name="parent_id"/>
        </record>
        <record id="ch_790" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfices s/immobilisations financières</field>
            <field name="code">790</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_79" name="parent_id"/>
        </record>
        <record id="ch_7900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/titres des actifs immobilisés</field>
            <field name="code">7900</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_790" name="parent_id"/>
        </record>
        <record id="ch_7901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/autres immobilisations financières</field>
            <field name="code">7901</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_790" name="parent_id"/>
        </record>
        <record id="ch_7902" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/ventes de participations</field>
            <field name="code">7902</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_790" name="parent_id"/>
        </record>
        <record id="ch_791" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfices s/immobilisations corporelles meubles</field>
            <field name="code">791</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_79" name="parent_id"/>
        </record>
        <record id="ch_7910" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/ventes d'équipements d'exploitation</field>
            <field name="code">7910</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_791" name="parent_id"/>
        </record>
        <record id="ch_792" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfice s/immobilisations corporelles immeubles</field>
            <field name="code">792</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_79" name="parent_id"/>
        </record>
        <record id="ch_7920" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/ventes d'immeubles</field>
            <field name="code">7920</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_792" name="parent_id"/>
        </record>
        <record id="ch_793" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bénéfices s/immobilisations incorporelles</field>
            <field name="code">793</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_79" name="parent_id"/>
        </record>
        <record id="ch_7930" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices s/ventes de brevets, droits de licence</field>
            <field name="code">7930</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_793" name="parent_id"/>
        </record>
        <record id="ch_8" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultats exceptionnel et hors exploitation impôts</field>
            <field name="code">8</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_80" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat exceptionnel</field>
            <field name="code">80</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_8" name="parent_id"/>
        </record>
        <record id="ch_800" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits exceptionnels</field>
            <field name="code">800</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_80" name="parent_id"/>
        </record>
        <record id="ch_8000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dissolutions de réserves</field>
            <field name="code">8000</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8001" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dissolutions de provisions superflues</field>
            <field name="code">8001</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8002" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Réévaluations comptables</field>
            <field name="code">8002</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8003" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices de change exceptionnels</field>
            <field name="code">8003</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8004" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bénéfices exceptionnels s/aliénations actifs immob</field>
            <field name="code">8004</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8005" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Subventions obtenues</field>
            <field name="code">8005</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_8006" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits pour indemnités pour préjudices</field>
            <field name="code">8006</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_800" name="parent_id"/>
        </record>
        <record id="ch_801" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges exceptionnelles</field>
            <field name="code">801</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_80" name="parent_id"/>
        </record>
        <record id="ch_8010" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dotations exceptionnelles aux réserves</field>
            <field name="code">8010</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8011" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dotations exceptionnelles aux provisions</field>
            <field name="code">8011</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8012" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Dotations exceptionnelles aux amortissements</field>
            <field name="code">8012</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8013" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes exceptionnelles de change</field>
            <field name="code">8013</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8014" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes exceptionnelles s/aliénations actifs immob</field>
            <field name="code">8014</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8015" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes exceptionnelles s/débiteurs</field>
            <field name="code">8015</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8016" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour indemnités pour préjudices</field>
            <field name="code">8016</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8100" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bilans d'ouverture</field>
            <field name="code">8100</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_8110" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bilans de clôture</field>
            <field name="code">8110</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_801" name="parent_id"/>
        </record>
        <record id="ch_82" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat hors exploitation</field>
            <field name="code">82</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_8" name="parent_id"/>
        </record>
        <record id="ch_820" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'activité hors exploitation</field>
            <field name="code">820</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_82" name="parent_id"/>
        </record>
        <record id="ch_820_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'activité hors exploitation 1</field>
            <field name="code">820.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_820" name="parent_id"/>
        </record>
        <record id="ch_820_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits de l'activité hors exploitation 1</field>
            <field name="code">820.00</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_820_0" name="parent_id"/>
        </record>
        <record id="ch_8200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Chiffre d'affaires brut</field>
            <field name="code">8200</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_820_00" name="parent_id"/>
        </record>
        <record id="ch_8209" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Diminution de produits</field>
            <field name="code">8209</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_820_00" name="parent_id"/>
        </record>
        <record id="ch_821_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de l'activité hors exploitation 1</field>
            <field name="code">821.00</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_820_0" name="parent_id"/>
        </record>
        <record id="ch_8210" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de matières</field>
            <field name="code">8210</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8211" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de personnel</field>
            <field name="code">8211</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8212" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de locaux</field>
            <field name="code">8212</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8213" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'entretien, réparations, remplacements</field>
            <field name="code">8213</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8214" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de véhicules et de transport</field>
            <field name="code">8214</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8215" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Assurances-choses, droits, taxes, autorisations</field>
            <field name="code">8215</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8216" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'énergie, évacuation des déchets</field>
            <field name="code">8216</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8217" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration, d'informatique</field>
            <field name="code">8217</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8218" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges de publicité</field>
            <field name="code">8218</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_8219" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Autres charges</field>
            <field name="code">8219</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_821_00" name="parent_id"/>
        </record>
        <record id="ch_840" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat des placements financiers hors exploitation</field>
            <field name="code">840</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_82" name="parent_id"/>
        </record>
        <record id="ch_840_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits financiers s/placements financiers hors exploitation</field>
            <field name="code">840.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_840" name="parent_id"/>
        </record>
        <record id="ch_8400" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits de placements en liquidités et titres</field>
            <field name="code">8400</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_840_0" name="parent_id"/>
        </record>
        <record id="ch_8401" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Produits d'autres placements financiers</field>
            <field name="code">8401</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_840_0" name="parent_id"/>
        </record>
        <record id="ch_841_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges financières s/placements financiers hors exploitation</field>
            <field name="code">841.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_840" name="parent_id"/>
        </record>
        <record id="ch_8410" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de banque et de chèque postaux</field>
            <field name="code">8410</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_841_0" name="parent_id"/>
        </record>
        <record id="ch_8411" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Frais de dépôt</field>
            <field name="code">8411</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_841_0" name="parent_id"/>
        </record>
        <record id="ch_8412" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Pertes de change s/placements financiers hors ex.</field>
            <field name="code">8412</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_841_0" name="parent_id"/>
        </record>
        <record id="ch_8413" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Corrections de valeur s/placements financiers hors</field>
            <field name="code">8413</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_841_0" name="parent_id"/>
        </record>
        <record id="ch_850" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'immeuble hors exploitation</field>
            <field name="code">850</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_82" name="parent_id"/>
        </record>
        <record id="ch_850_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Résultat de l'immeuble hors exploitation 1</field>
            <field name="code">850.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_850" name="parent_id"/>
        </record>
        <record id="ch_850_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Produits de l'immeuble hors exploitation 1</field>
            <field name="code">850.00</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_850_0" name="parent_id"/>
        </record>
        <record id="ch_8500" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers des locaux</field>
            <field name="code">8500</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_850_00" name="parent_id"/>
        </record>
        <record id="ch_8501" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers des appartements</field>
            <field name="code">8501</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_850_00" name="parent_id"/>
        </record>
        <record id="ch_8502" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyers des garages</field>
            <field name="code">8502</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_850_00" name="parent_id"/>
        </record>
        <record id="ch_8503" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Loyer interne</field>
            <field name="code">8503</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_850_00" name="parent_id"/>
        </record>
        <record id="ch_851_00" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges de l'immeuble hors exploitation 1</field>
            <field name="code">851.00</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_850_0" name="parent_id"/>
        </record>
        <record id="ch_8510" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Intérêts hypothécaires</field>
            <field name="code">8510</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8511" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Entretien d'immeuble</field>
            <field name="code">8511</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8512" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Droits, taxes, impôts fonciers</field>
            <field name="code">8512</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8513" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Primes d'assurance</field>
            <field name="code">8513</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8514" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Eau, eaux usées</field>
            <field name="code">8514</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8515" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ordures, évacuation des déchets</field>
            <field name="code">8515</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_8516" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges d'administration</field>
            <field name="code">8516</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_851_00" name="parent_id"/>
        </record>
        <record id="ch_870" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres résultats hors exploitation</field>
            <field name="code">870</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_82" name="parent_id"/>
        </record>
        <record id="ch_870_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres produits hors exploitation</field>
            <field name="code">870.0</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_870" name="parent_id"/>
        </record>
        <record id="ch_8700" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Honoraires pour expertises, conférences, publica.</field>
            <field name="code">8700</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_870_0" name="parent_id"/>
        </record>
        <record id="ch_8701" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Jetons de présence</field>
            <field name="code">8701</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_870_0" name="parent_id"/>
        </record>
        <record id="ch_871_0" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Autres charges hors exploitation</field>
            <field name="code">871.0</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_870" name="parent_id"/>
        </record>
        <record id="ch_8710" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Charges pour des activités hors exploitation</field>
            <field name="code">8710</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_871_0" name="parent_id"/>
        </record>
        <record id="ch_89" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Charges d'impôt</field>
            <field name="code">89</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_8" name="parent_id"/>
        </record>
        <record id="ch_890" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Impôts directs de l'entreprise</field>
            <field name="code">890</field>
            <field name="user_type" ref="account_type_view_expense"/>
            <field name="note"/>
            <field ref="ch_89" name="parent_id"/>
        </record>
        <record id="ch_8900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts sur le bénéfice</field>
            <field name="code">8900</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_890" name="parent_id"/>
        </record>
        <record id="ch_8901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts sur le capital</field>
            <field name="code">8901</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_890" name="parent_id"/>
        </record>
        <record id="ch_8902" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Impôts hors exercices</field>
            <field name="code">8902</field>
            <field name="user_type" ref="account_type_non_ope_result"/>
            <field name="note"/>
            <field ref="ch_890" name="parent_id"/>
        </record>
        <record id="ch_9" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Clôture</field>
            <field name="code">9</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_3_9" name="parent_id"/>
        </record>
        <record id="ch_90" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Compte de résultat</field>
            <field name="code">90</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_9" name="parent_id"/>
        </record>
        <record id="ch_900" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Compte de résultat</field>
            <field name="code">900</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_90" name="parent_id"/>
        </record>
        <record id="ch_9000" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Compte de résultat</field>
            <field name="code">9000</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_900" name="parent_id"/>
        </record>
        <record id="ch_91" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bilan</field>
            <field name="code">91</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_9" name="parent_id"/>
        </record>
        <record id="ch_910" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Bilan</field>
            <field name="code">910</field>
            <field name="user_type" ref="account_type_view_assets"/>
            <field name="note"/>
            <field ref="ch_91" name="parent_id"/>
        </record>
        <record id="ch_9100" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bilan d'ouverture</field>
            <field name="code">9100</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_910" name="parent_id"/>
        </record>
        <record id="ch_9101" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Bilan de clôture</field>
            <field name="code">9101</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_910" name="parent_id"/>
        </record>
        <record id="ch_92" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Utilisation du bénéfice</field>
            <field name="code">92</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_9" name="parent_id"/>
        </record>
        <record id="ch_920" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Utilisation du bénéfice</field>
            <field name="code">920</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_92" name="parent_id"/>
        </record>
        <record id="ch_9200" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participation au bénéfice de l'associé X</field>
            <field name="code">9200</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_920" name="parent_id"/>
        </record>
        <record id="ch_9201" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Participation au bénéfice de l'associé Y</field>
            <field name="code">9201</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_920" name="parent_id"/>
        </record>
        <record id="ch_99" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ecriture de regroupements et de corrections</field>
            <field name="code">99</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_9" name="parent_id"/>
        </record>
        <record id="ch_990" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ecritures de regroupements</field>
            <field name="code">990</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_99" name="parent_id"/>
        </record>
        <record id="ch_9900" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ecritures de regroupements des débiteurs</field>
            <field name="code">9900</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_990" name="parent_id"/>
        </record>
        <record id="ch_9901" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ecritures de regroupements des créditeurs</field>
            <field name="code">9901</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_990" name="parent_id"/>
        </record>
        <record id="ch_991" model="account.account.template">
            <field name="type">view</field>
            <field name="name">Ecritures de corrections</field>
            <field name="code">991</field>
            <field name="user_type" ref="account_type_view_income"/>
            <field name="note"/>
            <field ref="ch_99" name="parent_id"/>
        </record>
        <record id="ch_9910" model="account.account.template">
            <field name="type">other</field>
            <field name="name">Ecritures de corrections</field>
            <field name="code">9910</field>
            <field name="user_type" ref="account_type_closing"/>
            <field name="note"/>
            <field ref="ch_991" name="parent_id"/>
        </record>
        <record id="vat_code_chart_root" model="account.tax.code.template">
            <field name="name">VAT</field>
            <field name="parent_id" eval="False"/>
        </record>
        <record id="l10nch_chart_template" model="account.chart.template">
            <field name="name">Plan comptable STERCHI</field>
            <field name="account_root_id" ref="ch_minimal_0"/>
            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
            <field name="bank_account_view_id" ref="ch_102_0"/>
            <field name="property_account_receivable" ref="ch_1100"/>
            <field name="property_account_payable" ref="ch_2000"/>
            <field name="property_account_expense_categ" ref="ch_4200"/>
            <field name="property_account_income_categ" ref="ch_3200"/>
            <field name="property_account_expense" ref="ch_4200"/>
            <field name="property_account_income" ref="ch_3200"/>
            <field name="property_account_income_opening" ref="ch_2990"/>
            <field name="property_account_expense_opening" ref="ch_2990"/>
            <field name="code_digits" eval="0"/>
            <field name="spoken_languages" eval="'it_IT;de_DE'"/>
        </record>
        <record id="l10nch_chart_template_value" model="ir.values">
            <field name="name">Plan comptable STERCHI</field>
            <field name="model">account.chart.template</field>
            <field name="key">default</field>
            <field name="res_id" ref="l10nch_chart_template"/>
            <field name="value" ref="base.CHF"/>
        </record>
    </data>
</openerp>
