INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8064,'PCGAFR14-DEV','CAPIT', '13914','8060', 'Communes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8065,'PCGAFR14-DEV','CAPIT', '13915','8060', 'Collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8066,'PCGAFR14-DEV','CAPIT', '13916','8060', 'Entreprises publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8067,'PCGAFR14-DEV','CAPIT', '13917','8060', 'Entreprises et organismes privés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8068,'PCGAFR14-DEV','CAPIT', '13918','8060', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8069,'PCGAFR14-DEV','CAPIT',  '1398','8059', 'Autres subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8070,'PCGAFR14-DEV','CAPIT',    '14','8000', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8071,'PCGAFR14-DEV','CAPIT',   '142','8070', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8072,'PCGAFR14-DEV','CAPIT',  '1424','8071', 'Provisions pour investissement (participation des salariés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8073,'PCGAFR14-DEV','CAPIT',   '143','8070', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8074,'PCGAFR14-DEV','CAPIT',  '1431','8073', 'Hausse des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8075,'PCGAFR14-DEV','CAPIT',  '1432','8073', 'Fluctuation des cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8076,'PCGAFR14-DEV','CAPIT',   '144','8070', 'Provisions réglementées relatives aux autres éléments de l''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8077,'PCGAFR14-DEV','CAPIT',   '145','8070', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8078,'PCGAFR14-DEV','CAPIT',   '146','8070', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8079,'PCGAFR14-DEV','CAPIT',   '147','8070', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8080,'PCGAFR14-DEV','CAPIT',   '148','8070', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8081,'PCGAFR14-DEV','CAPIT',    '15','8000', 'Provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8082,'PCGAFR14-DEV','CAPIT',   '151','8081', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8083,'PCGAFR14-DEV','CAPIT',  '1511','8082', 'Provisions pour litiges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8084,'PCGAFR14-DEV','CAPIT',  '1512','8082', 'Provisions pour garanties données aux clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8085,'PCGAFR14-DEV','CAPIT',  '1513','8082', 'Provisions pour pertes sur marchés à terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8086,'PCGAFR14-DEV','CAPIT',  '1514','8082', 'Provisions pour amendes et pénalités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8087,'PCGAFR14-DEV','CAPIT',  '1515','8082', 'Provisions pour pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8088,'PCGAFR14-DEV','CAPIT',  '1516','8082', 'Provisions pour pertes sur contrats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8089,'PCGAFR14-DEV','CAPIT',  '1518','8082', 'Autres provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8090,'PCGAFR14-DEV','CAPIT',   '153','8081', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8091,'PCGAFR14-DEV','CAPIT',   '154','8081', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8092,'PCGAFR14-DEV','CAPIT',   '155','8081', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8093,'PCGAFR14-DEV','CAPIT',   '156','8081', 'Provisions pour renouvellement des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8094,'PCGAFR14-DEV','CAPIT',   '157','8081', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8095,'PCGAFR14-DEV','CAPIT',  '1572','8094', 'Provisions pour gros entretien ou grandes révisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8096,'PCGAFR14-DEV','CAPIT',   '158','8081', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8097,'PCGAFR14-DEV','CAPIT',  '1581','8096', 'Provisions pour remises en état', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8098,'PCGAFR14-DEV','CAPIT',    '16','8000', 'Emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8099,'PCGAFR14-DEV','CAPIT',   '161','8098', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8100,'PCGAFR14-DEV','CAPIT',   '163','8098', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8101,'PCGAFR14-DEV','CAPIT',   '164','8098', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8102,'PCGAFR14-DEV','CAPIT',  '1641','8101', 'Emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8103,'PCGAFR14-DEV','CAPIT',  '1642','8101', 'Autres emprunts à moyen et long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8104,'PCGAFR14-DEV','CAPIT',  '1643','8101', 'Emprunts à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8105,'PCGAFR14-DEV','CAPIT',   '165','8098', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8106,'PCGAFR14-DEV','CAPIT',  '1651','8105', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8107,'PCGAFR14-DEV','CAPIT',  '1655','8105', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8108,'PCGAFR14-DEV','CAPIT',   '166','8098', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8109,'PCGAFR14-DEV','CAPIT',  '1661','8108', 'Comptes bloqués', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8110,'PCGAFR14-DEV','CAPIT',  '1662','8108', 'Fonds de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8111,'PCGAFR14-DEV','CAPIT',   '167','8098', 'Emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8112,'PCGAFR14-DEV','CAPIT',  '1671','8111', 'Emissions de titres participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8113,'PCGAFR14-DEV','CAPIT',  '1674','8111', 'Avances conditionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8114,'PCGAFR14-DEV','CAPIT',  '1675','8111', 'Emprunts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8115,'PCGAFR14-DEV','CAPIT',   '168','8098', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8116,'PCGAFR14-DEV','CAPIT',  '1681','8115', 'Autres emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8117,'PCGAFR14-DEV','CAPIT',  '1685','8115', 'Rentes viagères capitalisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8118,'PCGAFR14-DEV','CAPIT',  '1687','8115', 'Autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8119,'PCGAFR14-DEV','CAPIT',  '1688','8115', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8120,'PCGAFR14-DEV','CAPIT', '16881','8119', 'sur emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8121,'PCGAFR14-DEV','CAPIT', '16883','8119', 'sur autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8122,'PCGAFR14-DEV','CAPIT', '16884','8119', 'sur emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8123,'PCGAFR14-DEV','CAPIT','168841','8122', 'Intérêts courus sur emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8124,'PCGAFR14-DEV','CAPIT','168842','8122', 'Intérêts courus sur autres emprunts MLT', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8125,'PCGAFR14-DEV','CAPIT','168843','8122', 'Intérêts courus sur emprunts court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8126,'PCGAFR14-DEV','CAPIT', '16885','8119', 'sur dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8127,'PCGAFR14-DEV','CAPIT', '16886','8119', 'sur participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8128,'PCGAFR14-DEV','CAPIT', '16887','8119', 'sur emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8129,'PCGAFR14-DEV','CAPIT', '16888','8119', 'sur autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8130,'PCGAFR14-DEV','CAPIT',   '169','8098', 'Primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8131,'PCGAFR14-DEV','CAPIT',    '17','8000', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8132,'PCGAFR14-DEV','CAPIT',   '171','8131', 'Dettes rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8133,'PCGAFR14-DEV','CAPIT',  '1711','8132', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8134,'PCGAFR14-DEV','CAPIT',  '1712','8132', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8135,'PCGAFR14-DEV','CAPIT',   '172','8131', 'Dettes rattachées à des participations à des organismes professionnels agricoles (autres que les établissements de crédit)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8136,'PCGAFR14-DEV','CAPIT',  '1721','8135', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8137,'PCGAFR14-DEV','CAPIT',  '1728','8135', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8138,'PCGAFR14-DEV','CAPIT',   '174','8131', 'Dettes rattachées à des participations (hors groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8139,'PCGAFR14-DEV','CAPIT',  '1741','8138', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8140,'PCGAFR14-DEV','CAPIT',  '1748','8138', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8141,'PCGAFR14-DEV','CAPIT',   '178','8131', 'Dettes rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8142,'PCGAFR14-DEV','CAPIT',  '1781','8141', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8143,'PCGAFR14-DEV','CAPIT',  '1788','8141', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8144,'PCGAFR14-DEV','CAPIT',    '18','8000', 'Comptes de liaison des établissements et sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8145,'PCGAFR14-DEV','CAPIT',   '181','8144', 'Comptes de liaison des établissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8146,'PCGAFR14-DEV','CAPIT',   '186','8144', 'Biens et prestations de services échangés entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8147,'PCGAFR14-DEV','CAPIT',   '187','8144', 'Biens et prestations de services échangés entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8148,'PCGAFR14-DEV','CAPIT',   '188','8144', 'Comptes de liaison des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8149,'PCGAFR14-DEV','IMMO',     '2',   '0', 'Comptes d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8150,'PCGAFR14-DEV','IMMO',    '20','8149', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8151,'PCGAFR14-DEV','IMMO',   '201','8150', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8152,'PCGAFR14-DEV','IMMO',  '2011','8151', 'Frais de constitution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8153,'PCGAFR14-DEV','IMMO',  '2012','8151', 'Frais de premier établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8154,'PCGAFR14-DEV','IMMO', '20121','8153', 'Frais de prospection', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8155,'PCGAFR14-DEV','IMMO', '20122','8153', 'Frais de publicité', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8156,'PCGAFR14-DEV','IMMO',  '2013','8151', 'Frais d''augmentation de capital et d''opérations diverses (fusions, scissions, transformations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8157,'PCGAFR14-DEV','IMMO',   '203','8150', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8158,'PCGAFR14-DEV','IMMO',   '205','8150', 'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8159,'PCGAFR14-DEV','IMMO',   '206','8150', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8160,'PCGAFR14-DEV','IMMO',   '207','8150', 'Fonds rural et commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8161,'PCGAFR14-DEV','IMMO',  '2071','8160', 'Fonds agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8162,'PCGAFR14-DEV','IMMO',  '2072','8160', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8163,'PCGAFR14-DEV','IMMO',   '208','8150', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8164,'PCGAFR14-DEV','IMMO',  '2082','8163', 'Usufruit temporaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8165,'PCGAFR14-DEV','IMMO',    '21','8149', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8166,'PCGAFR14-DEV','IMMO',   '211','8165', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8167,'PCGAFR14-DEV','IMMO',  '2111','8166', 'Terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8168,'PCGAFR14-DEV','IMMO', '21111','8167', 'Terrains nus exploités en faire valoir direct', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8169,'PCGAFR14-DEV','IMMO', '21112','8167', 'Autres terrains nus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8170,'PCGAFR14-DEV','IMMO',  '2112','8166', 'Terrains aménagés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8171,'PCGAFR14-DEV','IMMO',  '2113','8166', 'Sous-sols et sur-sols', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8172,'PCGAFR14-DEV','IMMO',  '2114','8166', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8173,'PCGAFR14-DEV','IMMO', '21141','8172', 'Carrières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8174,'PCGAFR14-DEV','IMMO',  '2115','8166', 'Terrains bâtis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8175,'PCGAFR14-DEV','IMMO', '21151','8174', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8176,'PCGAFR14-DEV','IMMO', '21155','8174', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8177,'PCGAFR14-DEV','IMMO', '21158','8174', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8178,'PCGAFR14-DEV','IMMO',  '2116','8166', 'Compte d''ordre sur immobilisations (art. 6 du décret 78.737 du 11-07-1978)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8179,'PCGAFR14-DEV','IMMO',   '212','8165', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8182,'PCGAFR14-DEV','IMMO',   '213','8165', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8183,'PCGAFR14-DEV','IMMO',  '2131','8182', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8184,'PCGAFR14-DEV','IMMO', '21311','8183', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8185,'PCGAFR14-DEV','IMMO', '21315','8183', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8186,'PCGAFR14-DEV','IMMO', '21318','8183', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8187,'PCGAFR14-DEV','IMMO',  '2135','8182', 'Installations générales - agencements - aménagements des constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8188,'PCGAFR14-DEV','IMMO', '21351','8187', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8189,'PCGAFR14-DEV','IMMO', '21355','8187', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8190,'PCGAFR14-DEV','IMMO', '21358','8187', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8191,'PCGAFR14-DEV','IMMO',  '2138','8182', 'Ouvrages d''infrastructure', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8192,'PCGAFR14-DEV','IMMO',   '214','8165', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8193,'PCGAFR14-DEV','IMMO',  '2141','8192', 'Bâtiments', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8194,'PCGAFR14-DEV','IMMO', '21411','8193', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8195,'PCGAFR14-DEV','IMMO', '21415','8193', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8196,'PCGAFR14-DEV','IMMO', '21418','8193', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8197,'PCGAFR14-DEV','IMMO',  '2145','8192', 'Installations générales - agencements - aménagements des constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8198,'PCGAFR14-DEV','IMMO', '21451','8197', 'affectés à la production agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8199,'PCGAFR14-DEV','IMMO', '21455','8197', 'affectés à une autre activité professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8200,'PCGAFR14-DEV','IMMO', '21458','8197', 'affectés à des opérations non professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8201,'PCGAFR14-DEV','IMMO',  '2148','8192', 'Ouvrages d''infrastructure', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8202,'PCGAFR14-DEV','IMMO',   '215','8165', 'Installations techniques, matériels et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8203,'PCGAFR14-DEV','IMMO',  '2151','8202', 'Installations techniques sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8204,'PCGAFR14-DEV','IMMO',  '2153','8202', 'Installations techniques sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8205,'PCGAFR14-DEV','IMMO',  '2154','8202', 'Matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8206,'PCGAFR14-DEV','IMMO',  '2155','8202', 'Outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8207,'PCGAFR14-DEV','IMMO',  '2157','8202', 'Agencements et aménagements du matériel et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8208,'PCGAFR14-DEV','IMMO',   '217','8165', 'Améliorations du fonds', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8209,'PCGAFR14-DEV','IMMO',   '218','8165', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8210,'PCGAFR14-DEV','IMMO',  '2181','8209', 'Installations générales, agencements, aménagements divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8211,'PCGAFR14-DEV','IMMO',  '2182','8209', 'Matériel de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8212,'PCGAFR14-DEV','IMMO',  '2183','8209', 'Matériel de bureau et matériel informatique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8213,'PCGAFR14-DEV','IMMO',  '2184','8209', 'Mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8214,'PCGAFR14-DEV','IMMO',  '2186','8209', 'Emballages récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8215,'PCGAFR14-DEV','IMMO',  '2188','8209', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8216,'PCGAFR14-DEV','IMMO',    '22','8149', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8217,'PCGAFR14-DEV','IMMO',    '23','8149', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8218,'PCGAFR14-DEV','IMMO',   '231','8217', 'Immobilisations corporelles en cours (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8219,'PCGAFR14-DEV','IMMO',  '2311','8218', 'Terrains (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8220,'PCGAFR14-DEV','IMMO',  '2312','8218', 'Agencements et aménagements de terrains (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8221,'PCGAFR14-DEV','IMMO',  '2313','8218', 'Constructions sur sol propre (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8222,'PCGAFR14-DEV','IMMO',  '2314','8218', 'Constructions sur sol d''autrui (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8223,'PCGAFR14-DEV','IMMO',  '2315','8218', 'Installations techniques, matériel et outillage (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8224,'PCGAFR14-DEV','IMMO',  '2318','8218', 'Autres immobilisations corporelles - hors biens vivants (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8225,'PCGAFR14-DEV','IMMO',   '232','8217', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8226,'PCGAFR14-DEV','IMMO',   '234','8217', 'Immobilisations corporelles en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8227,'PCGAFR14-DEV','IMMO',  '2341','8226', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8228,'PCGAFR14-DEV','IMMO',  '2343','8226', 'Animaux de services (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8229,'PCGAFR14-DEV','IMMO',  '2346','8226', 'Plantations pérennes (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8230,'PCGAFR14-DEV','IMMO',  '2347','8226', 'Autres végétaux immobilisés (en cours)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8231,'PCGAFR14-DEV','IMMO',   '237','8217', 'Avances et acomptes versés sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8232,'PCGAFR14-DEV','IMMO',   '238','8217', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8233,'PCGAFR14-DEV','IMMO',  '2381','8232', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8234,'PCGAFR14-DEV','IMMO',  '2384','8232', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8235,'PCGAFR14-DEV','IMMO',    '24','8149', 'Immobilisations en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8236,'PCGAFR14-DEV','IMMO',   '241','8235', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8237,'PCGAFR14-DEV','IMMO',   '242','8235', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8238,'PCGAFR14-DEV','IMMO',   '243','8235', 'Animaux de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8239,'PCGAFR14-DEV','IMMO',   '246','8235', 'Plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8240,'PCGAFR14-DEV','IMMO',  '2461','8239', 'Plantations pérennes sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8241,'PCGAFR14-DEV','IMMO',  '2465','8239', 'Plantations pérennes sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8242,'PCGAFR14-DEV','IMMO',  '2467','8239', 'Aménagements des plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8243,'PCGAFR14-DEV','IMMO',   '247','8235', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8244,'PCGAFR14-DEV','IMMO',  '2471','8243', 'Autres végétaux immobilisés sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8245,'PCGAFR14-DEV','IMMO',  '2475','8243', 'Autres végétaux immobilisés sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8246,'PCGAFR14-DEV','IMMO',  '2477','8243', 'Aménagements des autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8247,'PCGAFR14-DEV','IMMO',    '25','8149', 'Entreprises liées - parts et créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8248,'PCGAFR14-DEV','IMMO',    '26','8149', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8249,'PCGAFR14-DEV','IMMO',   '261','8248', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8250,'PCGAFR14-DEV','IMMO',  '2611','8249', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8251,'PCGAFR14-DEV','IMMO',  '2618','8249', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8252,'PCGAFR14-DEV','IMMO',   '262','8248', 'Participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8253,'PCGAFR14-DEV','IMMO',  '2621','8252', 'Sociétés coopératives agricoles (sauf CUMA)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8254,'PCGAFR14-DEV','IMMO',  '2622','8252', 'CUMA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8255,'PCGAFR14-DEV','IMMO',  '2624','8252', 'SICA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8256,'PCGAFR14-DEV','IMMO',  '2628','8252', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8257,'PCGAFR14-DEV','IMMO',   '266','8248', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8258,'PCGAFR14-DEV','IMMO',   '267','8248', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8259,'PCGAFR14-DEV','IMMO',  '2671','8258', 'Créances rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8260,'PCGAFR14-DEV','IMMO',  '2672','8258', 'Créances rattachées à des participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8261,'PCGAFR14-DEV','IMMO', '26721','8260', 'Sociétés coopératives agricoles (sauf CUMA)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8262,'PCGAFR14-DEV','IMMO', '26722','8260', 'CUMA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8263,'PCGAFR14-DEV','IMMO', '26724','8260', 'SICA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8264,'PCGAFR14-DEV','IMMO', '26728','8260', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8265,'PCGAFR14-DEV','IMMO',  '2674','8258', 'Créances rattachées à d''autres participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8266,'PCGAFR14-DEV','IMMO',  '2675','8258', 'Versements représentatifs d''apports non capitalisés (appel de fonds)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8267,'PCGAFR14-DEV','IMMO',  '2676','8258', 'Avances consolidables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8268,'PCGAFR14-DEV','IMMO',  '2678','8258', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8269,'PCGAFR14-DEV','IMMO',   '268','8248', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8270,'PCGAFR14-DEV','IMMO',  '2681','8269', 'Principal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8271,'PCGAFR14-DEV','IMMO',  '2688','8269', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8272,'PCGAFR14-DEV','IMMO',   '269','8248', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8273,'PCGAFR14-DEV','IMMO',  '2691','8272', 'sur titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8274,'PCGAFR14-DEV','IMMO',  '2692','8272', 'sur participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8275,'PCGAFR14-DEV','IMMO',  '2696','8272', 'sur autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8276,'PCGAFR14-DEV','IMMO',    '27','8149', 'Autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8277,'PCGAFR14-DEV','IMMO',   '271','8276', 'Titres immobilisés (droit de propriété)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8278,'PCGAFR14-DEV','IMMO',  '2711','8277', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8279,'PCGAFR14-DEV','IMMO',  '2715','8277', 'Parts dans les établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8280,'PCGAFR14-DEV','IMMO',  '2718','8277', 'Autres titres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8281,'PCGAFR14-DEV','IMMO',   '272','8276', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8282,'PCGAFR14-DEV','IMMO',  '2721','8281', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8283,'PCGAFR14-DEV','IMMO',  '2722','8281', 'Bons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8284,'PCGAFR14-DEV','IMMO',  '2723','8281', 'Certificats de fonds de développement coopératifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8285,'PCGAFR14-DEV','IMMO',   '273','8276', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8286,'PCGAFR14-DEV','IMMO',   '274','8276', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8287,'PCGAFR14-DEV','IMMO',  '2741','8286', 'Prêts participatifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8288,'PCGAFR14-DEV','IMMO',  '2742','8286', 'Prêts aux associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8289,'PCGAFR14-DEV','IMMO',  '2743','8286', 'Prêts au personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8290,'PCGAFR14-DEV','IMMO',  '2748','8286', 'Autres prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8291,'PCGAFR14-DEV','IMMO',   '275','8276', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8292,'PCGAFR14-DEV','IMMO',  '2751','8291', 'Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8293,'PCGAFR14-DEV','IMMO',  '2755','8291', 'Cautionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8294,'PCGAFR14-DEV','IMMO',   '276','8276', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8295,'PCGAFR14-DEV','IMMO',  '2761','8294', 'Créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8296,'PCGAFR14-DEV','IMMO',  '2768','8294', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8297,'PCGAFR14-DEV','IMMO', '27682','8296', 'sur titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8298,'PCGAFR14-DEV','IMMO', '27684','8296', 'sur prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8299,'PCGAFR14-DEV','IMMO', '27685','8296', 'sur dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8300,'PCGAFR14-DEV','IMMO', '27688','8296', 'sur créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8301,'PCGAFR14-DEV','IMMO',   '277','8276', 'Actions propres ou parts propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8302,'PCGAFR14-DEV','IMMO',   '279','8276', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8303,'PCGAFR14-DEV','IMMO',    '28','8149', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8304,'PCGAFR14-DEV','IMMO',   '280','8303', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8305,'PCGAFR14-DEV','IMMO',  '2801','8304', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8306,'PCGAFR14-DEV','IMMO',  '2803','8304', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8307,'PCGAFR14-DEV','IMMO',  '2805','8304', 'Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8308,'PCGAFR14-DEV','IMMO',  '2807','8304', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8309,'PCGAFR14-DEV','IMMO',  '2808','8304', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8310,'PCGAFR14-DEV','IMMO', '28082','8309', 'Usufruit temporaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8311,'PCGAFR14-DEV','IMMO',   '281','8303', 'Amortissements des immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8312,'PCGAFR14-DEV','IMMO',  '2811','8311', 'Terrains de gisement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8313,'PCGAFR14-DEV','IMMO',  '2812','8311', 'Agencements, aménagements de terrains amortissables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8314,'PCGAFR14-DEV','IMMO',  '2813','8311', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8315,'PCGAFR14-DEV','IMMO',  '2814','8311', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8316,'PCGAFR14-DEV','IMMO',  '2815','8311', 'Installations, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8317,'PCGAFR14-DEV','IMMO',  '2818','8311', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8318,'PCGAFR14-DEV','IMMO',   '282','8303', 'Amortissement des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8319,'PCGAFR14-DEV','IMMO',   '284','8303', 'Amortissement des immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8320,'PCGAFR14-DEV','IMMO',  '2841','8319', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8321,'PCGAFR14-DEV','IMMO',  '2843','8319', 'Animaux de service', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8322,'PCGAFR14-DEV','IMMO',  '2846','8319', 'Plantation pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8323,'PCGAFR14-DEV','IMMO',  '2847','8319', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8324,'PCGAFR14-DEV','IMMO',    '29','8149', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8325,'PCGAFR14-DEV','IMMO',   '290','8324', 'Dépréciations des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8326,'PCGAFR14-DEV','IMMO',  '2905','8325', 'Marques, procédés, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8327,'PCGAFR14-DEV','IMMO',  '2906','8325', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8328,'PCGAFR14-DEV','IMMO',  '2907','8325', 'Fonds rural et commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8329,'PCGAFR14-DEV','IMMO',  '2908','8325', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8330,'PCGAFR14-DEV','IMMO',   '291','8324', 'Dépréciations des immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8331,'PCGAFR14-DEV','IMMO',  '2911','8330', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8332,'PCGAFR14-DEV','IMMO',  '2912','8330', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8333,'PCGAFR14-DEV','IMMO',  '2913','8330', 'Constructions sur sol propre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8334,'PCGAFR14-DEV','IMMO',  '2914','8330', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8335,'PCGAFR14-DEV','IMMO',  '2915','8330', 'Installations techniques, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8336,'PCGAFR14-DEV','IMMO',  '2917','8330', 'Améliorations du fonds', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8337,'PCGAFR14-DEV','IMMO',  '2918','8330', 'Autres immobilisations corporelles  (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8338,'PCGAFR14-DEV','IMMO',   '292','8324', 'Dépréciations des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8339,'PCGAFR14-DEV','IMMO',   '293','8324', 'Dépréciations des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8340,'PCGAFR14-DEV','IMMO',  '2931','8339', 'Immobilisations corporelles en cours (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8341,'PCGAFR14-DEV','IMMO',  '2932','8339', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8342,'PCGAFR14-DEV','IMMO',  '2934','8339', 'Immobilisations corporelles en cours (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8343,'PCGAFR14-DEV','IMMO',   '294','8324', 'Autres immobilisations corporelles  (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8344,'PCGAFR14-DEV','IMMO',  '2941','8343', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8345,'PCGAFR14-DEV','IMMO',  '2942','8343', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8346,'PCGAFR14-DEV','IMMO',  '2943','8343', 'Animaux de service', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8347,'PCGAFR14-DEV','IMMO',  '2946','8343', 'Plantation pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8348,'PCGAFR14-DEV','IMMO',  '2947','8343', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8349,'PCGAFR14-DEV','IMMO',   '296','8324', 'Dépréciations des participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8350,'PCGAFR14-DEV','IMMO',  '2961','8349', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8351,'PCGAFR14-DEV','IMMO',  '2962','8349', 'Participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8352,'PCGAFR14-DEV','IMMO',  '2966','8349', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8353,'PCGAFR14-DEV','IMMO',  '2967','8349', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8354,'PCGAFR14-DEV','IMMO',  '2968','8349', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8355,'PCGAFR14-DEV','IMMO',   '297','8324', 'Dépréciations des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8356,'PCGAFR14-DEV','IMMO',  '2971','8355', 'Titres immobilisés - droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8357,'PCGAFR14-DEV','IMMO',  '2972','8355', 'Titres immobilisés - droit de créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8358,'PCGAFR14-DEV','IMMO',  '2973','8355', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8359,'PCGAFR14-DEV','IMMO',  '2974','8355', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8360,'PCGAFR14-DEV','IMMO',  '2975','8355', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8361,'PCGAFR14-DEV','IMMO',  '2976','8355', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8362,'PCGAFR14-DEV','STOCK', 	'3','	0', 'Comptes de stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8363,'PCGAFR14-DEV','STOCK',    '30','8362', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8364,'PCGAFR14-DEV','STOCK',   '301','8363', 'Approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8365,'PCGAFR14-DEV','STOCK',  '3011','8364', 'Engrais et amendements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8366,'PCGAFR14-DEV','STOCK',  '3012','8364', 'Semences et plants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8367,'PCGAFR14-DEV','STOCK',  '3013','8364', 'Produits de défense des végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8368,'PCGAFR14-DEV','STOCK',  '3014','8364', 'Aliments du bétail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8369,'PCGAFR14-DEV','STOCK',  '3015','8364', 'Produits de défense des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8370,'PCGAFR14-DEV','STOCK',  '3016','8364', 'Produits de reproduction animale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8371,'PCGAFR14-DEV','STOCK',  '3017','8364', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8372,'PCGAFR14-DEV','STOCK', '30171','8371', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8373,'PCGAFR14-DEV','STOCK', '30175','8371', 'Emballages récupérables non identifiables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8374,'PCGAFR14-DEV','STOCK', '30177','8371', 'Emballages à usage mixte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8375,'PCGAFR14-DEV','STOCK',  '3018','8364', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8376,'PCGAFR14-DEV','STOCK',   '302','8363', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8377,'PCGAFR14-DEV','STOCK',  '3021','8376', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8378,'PCGAFR14-DEV','STOCK',  '3022','8376', 'Produits d''entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8379,'PCGAFR14-DEV','STOCK',  '3023','8376', 'Fournitures d''atelier et de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8380,'PCGAFR14-DEV','STOCK',  '3024','8376', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8381,'PCGAFR14-DEV','STOCK',  '3025','8376', 'Denrées et fournitures pour le personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8382,'PCGAFR14-DEV','STOCK',  '3026','8376', 'Matériaux divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8383,'PCGAFR14-DEV','STOCK',  '3027','8376', 'Autres fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8384,'PCGAFR14-DEV','STOCK',  '3028','8376', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8385,'PCGAFR14-DEV','STOCK',   '307','8363', 'Marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8386,'PCGAFR14-DEV','STOCK',    '31','8362', 'Animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8387,'PCGAFR14-DEV','STOCK',   '311','8386', 'Stocks d''animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8388,'PCGAFR14-DEV','STOCK',    '32','8362', 'Animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8389,'PCGAFR14-DEV','STOCK',   '321','8388', 'Stocks d''animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8390,'PCGAFR14-DEV','STOCK',    '33','8362', 'Végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8391,'PCGAFR14-DEV','STOCK',   '331','8390', 'Avances aux cultures (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8392,'PCGAFR14-DEV','STOCK',  '3311','8391', 'Engrais et amendements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8393,'PCGAFR14-DEV','STOCK',  '3312','8391', 'Semences et plants en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8394,'PCGAFR14-DEV','STOCK',  '3313','8391', 'Produit de défense des végétaux en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8395,'PCGAFR14-DEV','STOCK',  '3314','8391', 'Autres approvisionnements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8396,'PCGAFR14-DEV','STOCK',  '3315','8391', 'Façons culturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8397,'PCGAFR14-DEV','STOCK',  '3318','8391', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8398,'PCGAFR14-DEV','STOCK',    '34','8362', 'Végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8399,'PCGAFR14-DEV','STOCK',   '341','8398', 'Avances aux cultures (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8400,'PCGAFR14-DEV','STOCK',  '3411','8399', 'Engrais et amendements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8401,'PCGAFR14-DEV','STOCK',  '3412','8399', 'Semences et plants en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8402,'PCGAFR14-DEV','STOCK',  '3413','8399', 'Produit de défense des végétaux en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8403,'PCGAFR14-DEV','STOCK',  '3414','8399', 'Autres approvisionnements en terre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8404,'PCGAFR14-DEV','STOCK',  '3415','8399', 'Façons culturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8405,'PCGAFR14-DEV','STOCK',  '3418','8399', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8406,'PCGAFR14-DEV','STOCK',   '348','8398', 'Autres végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8407,'PCGAFR14-DEV','STOCK',    '35','8362', 'En-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8408,'PCGAFR14-DEV','STOCK',   '351','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8409,'PCGAFR14-DEV','STOCK',   '352','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8410,'PCGAFR14-DEV','STOCK',   '353','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8411,'PCGAFR14-DEV','STOCK',   '354','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8412,'PCGAFR14-DEV','STOCK',   '355','8407', 'Biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8413,'PCGAFR14-DEV','STOCK',   '356','8407', 'Autres biens (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8414,'PCGAFR14-DEV','STOCK',   '357','8407', 'Travaux à façon (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8415,'PCGAFR14-DEV','STOCK',   '358','8407', 'Autres services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8416,'PCGAFR14-DEV','STOCK',    '36','8362', 'En-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8417,'PCGAFR14-DEV','STOCK',   '361','8416', 'Biens (cycle court) - Produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8418,'PCGAFR14-DEV','STOCK',   '362','8416', 'Biens (cycle court) - Produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8419,'PCGAFR14-DEV','STOCK',   '363','8416', 'Biens (cycle court) - Vins', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8420,'PCGAFR14-DEV','STOCK',   '364','8416', 'Biens (cycle court) - Alcools', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8421,'PCGAFR14-DEV','STOCK',   '365','8416', 'Biens (cycle court) - Autres produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8422,'PCGAFR14-DEV','STOCK',   '366','8416', 'Autres biens (activités annexes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8423,'PCGAFR14-DEV','STOCK',   '367','8416', 'Travaux à façon (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8424,'PCGAFR14-DEV','STOCK',   '368','8416', 'Autres services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8425,'PCGAFR14-DEV','STOCK',    '37','8362', 'Stocks de Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8426,'PCGAFR14-DEV','STOCK',   '371','8425', 'Produits intermédiaires végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8427,'PCGAFR14-DEV','STOCK',   '372','8425', 'Produits intermédiaires animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8428,'PCGAFR14-DEV','STOCK',   '373','8425', 'Produits intermédiaires transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8429,'PCGAFR14-DEV','STOCK',   '374','8425', 'Produits finis végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8430,'PCGAFR14-DEV','STOCK',   '375','8425', 'Produits finis animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8431,'PCGAFR14-DEV','STOCK',   '376','8425', 'Produits finis transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8432,'PCGAFR14-DEV','STOCK',   '377','8425', 'Produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8433,'PCGAFR14-DEV','STOCK',   '378','8425', 'Produits (activités annexes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8434,'PCGAFR14-DEV','STOCK',    '38','8362', 'Inventaire permanent', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8435,'PCGAFR14-DEV','STOCK',    '39','8362', 'Dépréciations des stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8436,'PCGAFR14-DEV','STOCK',   '390','8435', 'Dépréciations des approvisionnements et marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8437,'PCGAFR14-DEV','STOCK',   '391','8435', 'Dépréciations des animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8438,'PCGAFR14-DEV','STOCK',   '392','8435', 'Dépréciations des animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8439,'PCGAFR14-DEV','STOCK',   '393','8435', 'Dépréciations des végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8440,'PCGAFR14-DEV','STOCK',   '394','8435', 'Dépréciations des végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8441,'PCGAFR14-DEV','STOCK',   '395','8435', 'Dépréciations des en-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8442,'PCGAFR14-DEV','STOCK',   '396','8435', 'Dépréciations des en-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8443,'PCGAFR14-DEV','STOCK',   '397','8435', 'Dépréciations des produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8444,'PCGAFR14-DEV','THIRDPARTY',     '4','   0', 'Comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8445,'PCGAFR14-DEV','THIRDPARTY',    '40','8444', 'Fournisseurs et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8446,'PCGAFR14-DEV','THIRDPARTY',   '401','8445', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8447,'PCGAFR14-DEV','THIRDPARTY',  '4011','8446', 'Fournisseurs - Achats de biens et de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8448,'PCGAFR14-DEV','THIRDPARTY',  '4017','8446', 'Fournisseurs - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8449,'PCGAFR14-DEV','THIRDPARTY',   '402','8445', 'Fournisseurs d''exploitation - Soldes après compensation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8450,'PCGAFR14-DEV','THIRDPARTY',   '403','8445', 'Fournisseurs - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8451,'PCGAFR14-DEV','THIRDPARTY',  '4031','8450', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8452,'PCGAFR14-DEV','THIRDPARTY',  '4032','8450', 'Fournisseurs d''exploitation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8453,'PCGAFR14-DEV','THIRDPARTY',   '404','8445', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8454,'PCGAFR14-DEV','THIRDPARTY',  '4041','8453', 'Fournisseurs - Achats d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8455,'PCGAFR14-DEV','THIRDPARTY',  '4047','8453', 'Fournisseurs d''immobilisations - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8456,'PCGAFR14-DEV','THIRDPARTY',   '405','8445', 'Fournisseurs d''immobilisations - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8457,'PCGAFR14-DEV','THIRDPARTY',   '408','8445', 'Fournisseurs - Factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8458,'PCGAFR14-DEV','THIRDPARTY',  '4081','8457', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8459,'PCGAFR14-DEV','THIRDPARTY',  '4082','8457', 'Fournisseurs d''exploitation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8460,'PCGAFR14-DEV','THIRDPARTY',  '4084','8457', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8461,'PCGAFR14-DEV','THIRDPARTY',  '4088','8457', 'Fournisseurs - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8462,'PCGAFR14-DEV','THIRDPARTY',   '409','8445', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8463,'PCGAFR14-DEV','THIRDPARTY',  '4091','8462', 'Fournisseurs - Avances et acomptes versés sur commandes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8464,'PCGAFR14-DEV','THIRDPARTY',  '4096','8462', 'Fournisseurs - Créances pour emballages et matériel à rendre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8465,'PCGAFR14-DEV','THIRDPARTY',  '4097','8462', 'Fournisseurs - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8466,'PCGAFR14-DEV','THIRDPARTY', '40971','8465', 'Fournisseurs d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8467,'PCGAFR14-DEV','THIRDPARTY', '40974','8465', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8468,'PCGAFR14-DEV','THIRDPARTY',  '4098','8462', 'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8469,'PCGAFR14-DEV','THIRDPARTY',    '41','8444', 'Clients et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8470,'PCGAFR14-DEV','THIRDPARTY',   '411','8469', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8471,'PCGAFR14-DEV','THIRDPARTY',  '4111','8470', 'Clients - Ventes de biens ou de prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8472,'PCGAFR14-DEV','THIRDPARTY',  '4117','8470', 'Clients - Retenues de garantie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8473,'PCGAFR14-DEV','THIRDPARTY',   '412','8469', 'Clients - Soldes après compensation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8474,'PCGAFR14-DEV','THIRDPARTY',   '413','8469', 'Clients - Effets à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8475,'PCGAFR14-DEV','THIRDPARTY',  '4131','8474', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8476,'PCGAFR14-DEV','THIRDPARTY',  '4132','8474', 'Clients (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8477,'PCGAFR14-DEV','THIRDPARTY',   '416','8469', 'Clients douteux ou litigieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8478,'PCGAFR14-DEV','THIRDPARTY',   '418','8469', 'Clients - Produits non encore facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8479,'PCGAFR14-DEV','THIRDPARTY',  '4181','8478', 'Clients - Factures à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8480,'PCGAFR14-DEV','THIRDPARTY',  '4182','8478', 'Clients (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8481,'PCGAFR14-DEV','THIRDPARTY',  '4188','8478', 'Clients - Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8482,'PCGAFR14-DEV','THIRDPARTY',   '419','8469', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8483,'PCGAFR14-DEV','THIRDPARTY',  '4191','8482', 'Clients - Avances et acomptes reçus sur commandes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8484,'PCGAFR14-DEV','THIRDPARTY',  '4196','8482', 'Clients - Dettes sur emballages et matériels consignés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8485,'PCGAFR14-DEV','THIRDPARTY',  '4197','8482', 'Clients - Autres avoirs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8486,'PCGAFR14-DEV','THIRDPARTY',  '4198','8482', 'Rabais, remises, ristournes à accorder et autres avoirs à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8487,'PCGAFR14-DEV','THIRDPARTY',    '42','8444', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8488,'PCGAFR14-DEV','THIRDPARTY',   '421','8487', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8489,'PCGAFR14-DEV','THIRDPARTY',   '422','8487', 'Comités d''entreprises, d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8490,'PCGAFR14-DEV','THIRDPARTY',   '424','8487', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8491,'PCGAFR14-DEV','THIRDPARTY',  '4246','8490', 'Réserve spéciale (art. L. 442-2 du Code du travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8492,'PCGAFR14-DEV','THIRDPARTY',  '4248','8490', 'Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8493,'PCGAFR14-DEV','THIRDPARTY',   '425','8487', 'Personnel - Avances et acomptes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8494,'PCGAFR14-DEV','THIRDPARTY',   '426','8487', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8495,'PCGAFR14-DEV','THIRDPARTY',   '427','8487', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8496,'PCGAFR14-DEV','THIRDPARTY',   '428','8487', 'Personnel - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8497,'PCGAFR14-DEV','THIRDPARTY',  '4282','8496', 'Dettes provisionnées pour congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8498,'PCGAFR14-DEV','THIRDPARTY',  '4284','8496', 'Dettes provisionnées pour participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8499,'PCGAFR14-DEV','THIRDPARTY',  '4286','8496', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8500,'PCGAFR14-DEV','THIRDPARTY',  '4287','8496', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8501,'PCGAFR14-DEV','THIRDPARTY',    '43','8444', 'Mutualité Sociale Agricole et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8502,'PCGAFR14-DEV','THIRDPARTY',   '431','8501', 'Mutualité Sociale Agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8503,'PCGAFR14-DEV','THIRDPARTY',   '437','8501', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8504,'PCGAFR14-DEV','THIRDPARTY',   '438','8501', 'Organismes sociaux - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8505,'PCGAFR14-DEV','THIRDPARTY',  '4382','8504', 'Charges sociales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8506,'PCGAFR14-DEV','THIRDPARTY',  '4386','8504', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8507,'PCGAFR14-DEV','THIRDPARTY',  '4387','8504', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8508,'PCGAFR14-DEV','THIRDPARTY',    '44','8444', 'Etat et autres collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8509,'PCGAFR14-DEV','THIRDPARTY',   '441','8508', 'Etat - Subventions à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8510,'PCGAFR14-DEV','THIRDPARTY',  '4411','8509', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8511,'PCGAFR14-DEV','THIRDPARTY',  '4417','8509', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8512,'PCGAFR14-DEV','THIRDPARTY',  '4418','8509', 'Subventions d''équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8513,'PCGAFR14-DEV','THIRDPARTY',  '4419','8509', 'Avances sur subventions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8514,'PCGAFR14-DEV','THIRDPARTY',   '442','8508', 'Etat - Impôts et taxes recouvrables sur des tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8515,'PCGAFR14-DEV','THIRDPARTY',  '4424','8514', 'Obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8516,'PCGAFR14-DEV','THIRDPARTY',  '4425','8514', 'Associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8517,'PCGAFR14-DEV','THIRDPARTY',  '4428','8514', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8518,'PCGAFR14-DEV','THIRDPARTY',   '443','8508', 'Opérations particulières avec l''Etat, les collectivités publiques, les organismes internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8519,'PCGAFR14-DEV','THIRDPARTY',   '444','8508', 'Etat - Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8520,'PCGAFR14-DEV','THIRDPARTY',   '445','8508', 'Etat - Taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8521,'PCGAFR14-DEV','THIRDPARTY',  '4452','8520', 'TVA due intracommunautaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8522,'PCGAFR14-DEV','THIRDPARTY', '44528','8521', 'TVA due intracommunautaire sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8523,'PCGAFR14-DEV','THIRDPARTY',  '4455','8520', 'Taxes sur le chiffre d''affaires à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8524,'PCGAFR14-DEV','THIRDPARTY', '44551','8523', 'TVA à décaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8525,'PCGAFR14-DEV','THIRDPARTY', '44552','8523', 'TVA antérieurement déduite à reverser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8526,'PCGAFR14-DEV','THIRDPARTY', '44558','8523', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8527,'PCGAFR14-DEV','THIRDPARTY',  '4456','8520', 'Taxes sur le chiffre d''affaires déductibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8528,'PCGAFR14-DEV','THIRDPARTY', '44562','8527', 'TVA sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8529,'PCGAFR14-DEV','THIRDPARTY','445622','8528', 'TVA sur intracommunautaire sur immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8530,'PCGAFR14-DEV','THIRDPARTY', '44563','8527', 'TVA transférée par d''autres entreprises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8531,'PCGAFR14-DEV','THIRDPARTY', '44565','8527', 'TVA sur achats à régulariser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8532,'PCGAFR14-DEV','THIRDPARTY', '44566','8527', 'TVA sur autres biens et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8533,'PCGAFR14-DEV','THIRDPARTY','445662','8532', 'TVA sur intracommunautaire sur biens et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8534,'PCGAFR14-DEV','THIRDPARTY', '44567','8527', 'Crédit de TVA à reporter', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8535,'PCGAFR14-DEV','THIRDPARTY', '44568','8527', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8536,'PCGAFR14-DEV','THIRDPARTY',  '4457','8520', 'Taxes sur le chiffre d''affaires collectées par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8537,'PCGAFR14-DEV','THIRDPARTY', '44571','8536', 'TVA collectée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8538,'PCGAFR14-DEV','THIRDPARTY', '44575','8536', 'TVA collectée à régulariser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8539,'PCGAFR14-DEV','THIRDPARTY', '44578','8536', 'Taxes assimilées à la TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8540,'PCGAFR14-DEV','THIRDPARTY',  '4458','8520', 'Taxes sur le chiffre d''affaires à régulariser ou en attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8541,'PCGAFR14-DEV','THIRDPARTY', '44581','8540', 'Acomptes - Régime simplifié d''imposition', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8542,'PCGAFR14-DEV','THIRDPARTY', '44582','8540', 'Acomptes - Régime du forfait', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8543,'PCGAFR14-DEV','THIRDPARTY', '44583','8540', 'Remboursement de taxes sur le chiffre d''affaires demandé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8544,'PCGAFR14-DEV','THIRDPARTY', '44584','8540', 'TVA récupérée d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8545,'PCGAFR14-DEV','THIRDPARTY', '44586','8540', 'Taxes sur le chiffre d''affaires sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8546,'PCGAFR14-DEV','THIRDPARTY','445862','8545', 'TVA sur intracommunautaire sur factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8547,'PCGAFR14-DEV','THIRDPARTY', '44587','8540', 'Taxes sur le chiffre d''affaires sur factures à établir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8548,'PCGAFR14-DEV','THIRDPARTY',   '446','8508', 'Obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8549,'PCGAFR14-DEV','THIRDPARTY',   '447','8508', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8550,'PCGAFR14-DEV','THIRDPARTY',   '448','8508', 'Etat - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8551,'PCGAFR14-DEV','THIRDPARTY',  '4482','8550', 'Charges fiscales sur congés à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8552,'PCGAFR14-DEV','THIRDPARTY',  '4486','8550', 'Autres charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8553,'PCGAFR14-DEV','THIRDPARTY',  '4487','8550', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8554,'PCGAFR14-DEV','THIRDPARTY',    '45','8444', 'Groupe, communautés d''exploitation et associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8555,'PCGAFR14-DEV','THIRDPARTY',   '451','8554', 'Groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8556,'PCGAFR14-DEV','THIRDPARTY',   '452','8554', 'Associés - Opérations faites en commun (GAEC partiels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8557,'PCGAFR14-DEV','THIRDPARTY',  '4521','8556', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8558,'PCGAFR14-DEV','THIRDPARTY',  '4528','8556', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8559,'PCGAFR14-DEV','THIRDPARTY',   '453','8554', 'Associés - Opérations faites en commun et en GIE (banques de travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8560,'PCGAFR14-DEV','THIRDPARTY',  '4531','8559', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8561,'PCGAFR14-DEV','THIRDPARTY',  '4538','8559', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8562,'PCGAFR14-DEV','THIRDPARTY',   '454','8554', 'Associés - Opérations faites en commun (autres communautés d''exploitation à objets particuliers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8563,'PCGAFR14-DEV','THIRDPARTY',  '4541','8562', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8564,'PCGAFR14-DEV','THIRDPARTY',  '4548','8562', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8565,'PCGAFR14-DEV','THIRDPARTY',   '455','8554', 'Associés - Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8566,'PCGAFR14-DEV','THIRDPARTY',  '4551','8565', 'Associés - Comptes courants (principal)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8567,'PCGAFR14-DEV','THIRDPARTY',  '4553','8565', 'Associés - Comptes bloqués (principal)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8568,'PCGAFR14-DEV','THIRDPARTY',  '4558','8565', 'Associés - Comptes courants (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8569,'PCGAFR14-DEV','THIRDPARTY', '45581','8568', 'Associés - Comptes courants (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8570,'PCGAFR14-DEV','THIRDPARTY', '45583','8568', 'Associés - Comptes bloqués (intérêts courus)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8571,'PCGAFR14-DEV','THIRDPARTY',   '456','8554', 'Associés - Opérations sur le capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8572,'PCGAFR14-DEV','THIRDPARTY',  '4561','8571', 'Associés - Comptes d''apport en société', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8573,'PCGAFR14-DEV','THIRDPARTY', '45611','8572', 'Apports en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8574,'PCGAFR14-DEV','THIRDPARTY', '45615','8572', 'Apports en numéraire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8575,'PCGAFR14-DEV','THIRDPARTY',  '4562','8571', 'Apporteurs - Capital appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8576,'PCGAFR14-DEV','THIRDPARTY', '45621','8575', 'Actionnaires - Capital souscrit et appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8577,'PCGAFR14-DEV','THIRDPARTY', '45625','8575', 'Associés - Capital appelé, non versé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8578,'PCGAFR14-DEV','THIRDPARTY',  '4563','8571', 'Associés - Versements reçus sur augmentation de capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8579,'PCGAFR14-DEV','THIRDPARTY',  '4564','8571', 'Associés - Versements anticipés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8580,'PCGAFR14-DEV','THIRDPARTY',  '4566','8571', 'Associés défaillants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8581,'PCGAFR14-DEV','THIRDPARTY',  '4567','8571', 'Associés - Capital à rembourser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8582,'PCGAFR14-DEV','THIRDPARTY',   '457','8554', 'Associés - Dividendes à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8583,'PCGAFR14-DEV','THIRDPARTY',   '458','8554', 'Associés - Opérations faites en commun et en GIE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8584,'PCGAFR14-DEV','THIRDPARTY',  '4581','8583', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8585,'PCGAFR14-DEV','THIRDPARTY',  '4588','8583', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8586,'PCGAFR14-DEV','THIRDPARTY',    '46','8444', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8587,'PCGAFR14-DEV','THIRDPARTY',   '461','8586', 'Caisse de péréquation des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8588,'PCGAFR14-DEV','THIRDPARTY',   '462','8586', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8589,'PCGAFR14-DEV','THIRDPARTY',   '464','8586', 'Dettes sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8590,'PCGAFR14-DEV','THIRDPARTY',   '465','8586', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8591,'PCGAFR14-DEV','THIRDPARTY',   '467','8586', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8592,'PCGAFR14-DEV','THIRDPARTY',  '4671','8591', 'Autres comptes débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8593,'PCGAFR14-DEV','THIRDPARTY',  '4672','8591', 'Autres comptes créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8594,'PCGAFR14-DEV','THIRDPARTY',   '468','8586', 'Divers - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8595,'PCGAFR14-DEV','THIRDPARTY',  '4686','8594', 'Charges à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8596,'PCGAFR14-DEV','THIRDPARTY',  '4687','8594', 'Produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8597,'PCGAFR14-DEV','THIRDPARTY',    '47','8444', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8598,'PCGAFR14-DEV','THIRDPARTY',   '471','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8599,'PCGAFR14-DEV','THIRDPARTY',   '472','8597', 'Opérations de compensation (conventions de compte courant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8600,'PCGAFR14-DEV','THIRDPARTY',   '473','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8601,'PCGAFR14-DEV','THIRDPARTY',   '474','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8602,'PCGAFR14-DEV','THIRDPARTY',   '475','8597', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8603,'PCGAFR14-DEV','THIRDPARTY',   '476','8597', 'Différence de conversion - Actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8604,'PCGAFR14-DEV','THIRDPARTY',  '4761','8603', 'Diminution des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8605,'PCGAFR14-DEV','THIRDPARTY',  '4762','8603', 'Augmentation des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8606,'PCGAFR14-DEV','THIRDPARTY',  '4768','8603', 'Différences compensées par couverture de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8607,'PCGAFR14-DEV','THIRDPARTY',   '477','8597', 'Différences de conversion - Passif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8608,'PCGAFR14-DEV','THIRDPARTY',  '4771','8607', 'Augmentation des créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8609,'PCGAFR14-DEV','THIRDPARTY',  '4772','8607', 'Diminution des dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8610,'PCGAFR14-DEV','THIRDPARTY',  '4778','8607', 'Différences compensées par couverture de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8611,'PCGAFR14-DEV','THIRDPARTY',   '478','8597', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8612,'PCGAFR14-DEV','THIRDPARTY',    '48','8444', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8613,'PCGAFR14-DEV','THIRDPARTY',   '481','8612', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8614,'PCGAFR14-DEV','THIRDPARTY',  '4816','8613', 'Frais d''émission des emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8615,'PCGAFR14-DEV','THIRDPARTY',   '486','8612', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8616,'PCGAFR14-DEV','THIRDPARTY',   '487','8612', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8617,'PCGAFR14-DEV','THIRDPARTY',   '488','8612', 'Comptes de répartition périodique des charges et des produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8618,'PCGAFR14-DEV','THIRDPARTY',  '4886','8617', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8619,'PCGAFR14-DEV','THIRDPARTY',  '4887','8617', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8620,'PCGAFR14-DEV','THIRDPARTY',    '49','8444', 'Dépréciations des comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8621,'PCGAFR14-DEV','THIRDPARTY',   '491','8620', 'Dépréciations des comptes de clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8622,'PCGAFR14-DEV','THIRDPARTY',   '495','8620', 'Dépréciations des comptes du groupe, des communautés d''exploitation et des associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8623,'PCGAFR14-DEV','THIRDPARTY',  '4951','8622', 'Comptes du groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8624,'PCGAFR14-DEV','THIRDPARTY',  '4952','8622', 'Opérations faites en commun (GAEC partiels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8625,'PCGAFR14-DEV','THIRDPARTY',  '4953','8622', 'Opérations faites en commun et en GIE (banques de travail)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8626,'PCGAFR14-DEV','THIRDPARTY',  '4954','8622', 'Opérations faites en commun (autres communauté d''exploitation à objets particuliers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8627,'PCGAFR14-DEV','THIRDPARTY',  '4955','8622', 'Comptes courants des associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8628,'PCGAFR14-DEV','THIRDPARTY',  '4958','8622', 'Opérations faites en commun et en GIE', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8629,'PCGAFR14-DEV','THIRDPARTY',   '496','8620', 'Dépréciations des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8630,'PCGAFR14-DEV','THIRDPARTY',  '4961','8629', 'Caisse de péréquation des prix', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8631,'PCGAFR14-DEV','THIRDPARTY',  '4962','8629', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8632,'PCGAFR14-DEV','THIRDPARTY',  '4965','8629', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8633,'PCGAFR14-DEV','THIRDPARTY',  '4967','8629', 'Autres comptes débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8634,'PCGAFR14-DEV','FINAN',     '5',   '0', 'Comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8635,'PCGAFR14-DEV','FINAN',    '50','8634', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8636,'PCGAFR14-DEV','FINAN',   '501','8635', 'Parts dans des entreprises liées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8637,'PCGAFR14-DEV','FINAN',   '502','8635', 'Actions propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8638,'PCGAFR14-DEV','FINAN',   '503','8635', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8639,'PCGAFR14-DEV','FINAN',  '5031','8638', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8640,'PCGAFR14-DEV','FINAN',  '5035','8638', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8641,'PCGAFR14-DEV','FINAN',   '504','8635', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8642,'PCGAFR14-DEV','FINAN',   '505','8635', 'Obligations et bons émis par la société et rachetés par elle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8643,'PCGAFR14-DEV','FINAN',   '506','8635', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8644,'PCGAFR14-DEV','FINAN',  '5061','8643', 'Titres cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8645,'PCGAFR14-DEV','FINAN',  '5065','8643', 'Titres non cotés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8646,'PCGAFR14-DEV','FINAN',   '507','8635', 'Bons du Trésor et bons de caisse à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8647,'PCGAFR14-DEV','FINAN',   '508','8635', 'Autres valeurs mobilières de placement et autres créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8648,'PCGAFR14-DEV','FINAN',  '5081','8647', 'Autres valeurs mobilières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8649,'PCGAFR14-DEV','FINAN',  '5082','8647', 'Bons de souscription', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8650,'PCGAFR14-DEV','FINAN',  '5088','8647', 'Intérêts courus sur obligations, bons et valeurs assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8651,'PCGAFR14-DEV','FINAN',   '509','8635', 'Versements restant à effectuer sur valeurs mobilières de placement non libérées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8652,'PCGAFR14-DEV','FINAN',    '51','8634', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8653,'PCGAFR14-DEV','FINAN',   '511','8652', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8654,'PCGAFR14-DEV','FINAN',  '5111','8653', 'Coupons échus à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8655,'PCGAFR14-DEV','FINAN',  '5112','8653', 'Chèques à encaisser', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8656,'PCGAFR14-DEV','FINAN',  '5113','8653', 'Effets à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8657,'PCGAFR14-DEV','FINAN',  '5114','8653', 'Effets à l''escompte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8658,'PCGAFR14-DEV','FINAN',   '512','8652', 'Banques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8659,'PCGAFR14-DEV','FINAN',   '514','8652', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8660,'PCGAFR14-DEV','FINAN',   '515','8652', 'Caisses du Trésor et des établissements publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8661,'PCGAFR14-DEV','FINAN',   '516','8652', 'Sociétés de Bourse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8662,'PCGAFR14-DEV','FINAN',   '517','8652', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8663,'PCGAFR14-DEV','FINAN',   '518','8652', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8664,'PCGAFR14-DEV','FINAN',  '5181','8663', 'Intérêts courus à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8665,'PCGAFR14-DEV','FINAN',  '5188','8663', 'Intérêts courus à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8666,'PCGAFR14-DEV','FINAN',   '519','8652', 'Concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8667,'PCGAFR14-DEV','FINAN',  '5191','8666', 'Crédit bancaires de campagne', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8668,'PCGAFR14-DEV','FINAN',  '5193','8666', 'Mobilisation de créances nées à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8669,'PCGAFR14-DEV','FINAN',  '5197','8666', 'Crédits de mobilisation de créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8670,'PCGAFR14-DEV','FINAN',  '5198','8666', 'Intérêts courus sur concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8671,'PCGAFR14-DEV','FINAN',    '52','8634', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8672,'PCGAFR14-DEV','FINAN',    '53','8634', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8673,'PCGAFR14-DEV','FINAN',    '54','8634', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8674,'PCGAFR14-DEV','FINAN',    '58','8634', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8675,'PCGAFR14-DEV','FINAN',    '59','8634', 'Dépréciations des comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8676,'PCGAFR14-DEV','FINAN',   '590','8675', 'Dépréciations des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8677,'PCGAFR14-DEV','FINAN',  '5903','8676', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8678,'PCGAFR14-DEV','FINAN',  '5904','8676', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8679,'PCGAFR14-DEV','FINAN',  '5906','8676', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8680,'PCGAFR14-DEV','FINAN',  '5908','8676', 'Autres valeurs mobilières de placement et créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8681,'PCGAFR14-DEV','EXPENSE',     '6',   '0', 'Comptes de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8682,'PCGAFR14-DEV','EXPENSE',    '60','8681', 'Achats (sauf 603)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8683,'PCGAFR14-DEV','EXPENSE',   '601','8682', 'Achats stockés - approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8684,'PCGAFR14-DEV','EXPENSE',  '6011','8683', 'Engrais et amendements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8685,'PCGAFR14-DEV','EXPENSE',  '6012','8683', 'Semences et plants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8686,'PCGAFR14-DEV','EXPENSE',  '6013','8683', 'Produits de défense des végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8687,'PCGAFR14-DEV','EXPENSE',  '6014','8683', 'Aliments du bétail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8688,'PCGAFR14-DEV','EXPENSE',  '6015','8683', 'Produits de défense des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8689,'PCGAFR14-DEV','EXPENSE',  '6016','8683', 'Produits de reproduction animale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8690,'PCGAFR14-DEV','EXPENSE',  '6017','8683', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8691,'PCGAFR14-DEV','EXPENSE', '60171','8690', 'Emballages perdus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8692,'PCGAFR14-DEV','EXPENSE', '60172','8690', 'Emballages récupérables non identifiables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8693,'PCGAFR14-DEV','EXPENSE', '60173','8690', 'Emballages à usage mixte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8694,'PCGAFR14-DEV','EXPENSE',  '6018','8683', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8695,'PCGAFR14-DEV','EXPENSE',   '602','8682', 'Achats stockés - Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8696,'PCGAFR14-DEV','EXPENSE',  '6021','8695', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8697,'PCGAFR14-DEV','EXPENSE',  '6022','8695', 'Produits d''entretien', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8698,'PCGAFR14-DEV','EXPENSE',  '6023','8695', 'Fournitures d''atelier et de magasin', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8699,'PCGAFR14-DEV','EXPENSE',  '6024','8695', 'Fournitures de bureau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8700,'PCGAFR14-DEV','EXPENSE',  '6025','8695', 'Denrées et fournitures pour le personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8701,'PCGAFR14-DEV','EXPENSE',  '6026','8695', 'Matériaux divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8702,'PCGAFR14-DEV','EXPENSE',  '6027','8695', 'Autres fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8703,'PCGAFR14-DEV','EXPENSE',  '6028','8695', 'Matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8704,'PCGAFR14-DEV','EXPENSE',   '603','8682', 'Variations des stocks (approvisionnements et marchandises)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8705,'PCGAFR14-DEV','EXPENSE',  '6031','8704', 'Variation des stocks d''approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8706,'PCGAFR14-DEV','EXPENSE',  '6032','8704', 'Variation des stocks d''autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8707,'PCGAFR14-DEV','EXPENSE',  '6037','8704', 'Variation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8708,'PCGAFR14-DEV','EXPENSE',   '604','8682', 'Achats d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8709,'PCGAFR14-DEV','EXPENSE',  '6041','8708', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8710,'PCGAFR14-DEV','EXPENSE',  '6042','8708', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8711,'PCGAFR14-DEV','EXPENSE',  '6045','8708', 'Autres animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8712,'PCGAFR14-DEV','EXPENSE',   '605','8682', 'Achats de travaux et services incorporés aux produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8713,'PCGAFR14-DEV','EXPENSE',  '6051','8712', 'Achats de travaux et services incorporés pour productions végétales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8714,'PCGAFR14-DEV','EXPENSE',  '6054','8712', 'Achats de travaux et services incorporés pour productions animales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8715,'PCGAFR14-DEV','EXPENSE',  '6058','8712', 'Autres achats de travaux et services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8716,'PCGAFR14-DEV','EXPENSE',   '606','8682', 'Achats non stockés et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8717,'PCGAFR14-DEV','EXPENSE',  '6061','8716', 'Eau', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8718,'PCGAFR14-DEV','EXPENSE',  '6062','8716', 'Gaz', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8719,'PCGAFR14-DEV','EXPENSE',  '6063','8716', 'Electricités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8720,'PCGAFR14-DEV','EXPENSE',  '6064','8716', 'Carburants et lubrifiants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8721,'PCGAFR14-DEV','EXPENSE',  '6065','8716', 'Eau d''irrigation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8722,'PCGAFR14-DEV','EXPENSE',  '6066','8716', 'Fournitures d''entretien et de petit équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8723,'PCGAFR14-DEV','EXPENSE',  '6067','8716', 'Fournitures pour productions immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8724,'PCGAFR14-DEV','EXPENSE',  '6068','8716', 'Autres fournitures non stockés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8725,'PCGAFR14-DEV','EXPENSE',   '607','8682', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8726,'PCGAFR14-DEV','EXPENSE',   '608','8682', 'Frais accessoires sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8727,'PCGAFR14-DEV','EXPENSE',   '609','8682', 'Rabais, remises et ristournes obtenus sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8728,'PCGAFR14-DEV','EXPENSE',  '6091','8727', 'RRR sur achats d''autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8729,'PCGAFR14-DEV','EXPENSE',  '6092','8727', 'RRR sur achats d''approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8730,'PCGAFR14-DEV','EXPENSE',  '6094','8727', 'RRR sur achats d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8731,'PCGAFR14-DEV','EXPENSE',  '6095','8727', 'RRR sur achats de travaux et services incorporés aux produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8732,'PCGAFR14-DEV','EXPENSE',  '6096','8727', 'RRR sur achats de fournitures non stockés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8733,'PCGAFR14-DEV','EXPENSE',  '6097','8727', 'RRR sur achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8734,'PCGAFR14-DEV','EXPENSE',  '6098','8727', 'Rabais, remises et ristournes non affectés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8735,'PCGAFR14-DEV','EXPENSE',    '61','8681', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8736,'PCGAFR14-DEV','EXPENSE',	 '611','8735', 'Sous-traitance générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8737,'PCGAFR14-DEV','EXPENSE',   '612','8735', 'Redevances de crédit-bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8738,'PCGAFR14-DEV','EXPENSE',  '6122','8737', 'Redevances de crédit-bail mobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8739,'PCGAFR14-DEV','EXPENSE',  '6125','8737', 'Redevances de crédit-bail immobilier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8740,'PCGAFR14-DEV','EXPENSE',   '613','8735', 'Locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8741,'PCGAFR14-DEV','EXPENSE',  '6131','8740', 'Fermages et loyers du foncier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8742,'PCGAFR14-DEV','EXPENSE',  '6132','8740', 'Locations de matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8743,'PCGAFR14-DEV','EXPENSE',  '6134','8740', 'Locations d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8744,'PCGAFR14-DEV','EXPENSE',  '6136','8740', 'Malis sur emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8745,'PCGAFR14-DEV','EXPENSE',  '6138','8740', 'Autres locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8746,'PCGAFR14-DEV','EXPENSE',   '614','8735', 'Charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8747,'PCGAFR14-DEV','EXPENSE',  '6141','8746', 'Charges locatives du foncier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8748,'PCGAFR14-DEV','EXPENSE',  '6142','8746', 'Charges locatives du matériel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8749,'PCGAFR14-DEV','EXPENSE',  '6144','8746', 'Charges locatives des animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8750,'PCGAFR14-DEV','EXPENSE',  '6148','8746', 'Autres charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8751,'PCGAFR14-DEV','EXPENSE',   '615','8735', 'Entretien et réparations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8752,'PCGAFR14-DEV','EXPENSE',  '6151','8751', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8753,'PCGAFR14-DEV','EXPENSE',  '6152','8751', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8754,'PCGAFR14-DEV','EXPENSE',  '6153','8751', 'Constructions (sur sol propre)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8755,'PCGAFR14-DEV','EXPENSE',  '6154','8751', 'Constructions (sur sol d''autrui)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8756,'PCGAFR14-DEV','EXPENSE',  '6155','8751', 'Installations techniques, matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8757,'PCGAFR14-DEV','EXPENSE', '61551','6155', 'Matériel et outillage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8758,'PCGAFR14-DEV','EXPENSE', '61552','6155', 'Maintenance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8759,'PCGAFR14-DEV','EXPENSE',  '6156','8751', 'Plantations pérennes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8760,'PCGAFR14-DEV','EXPENSE',  '6157','8751', 'Autres végétaux immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8761,'PCGAFR14-DEV','EXPENSE',  '6158','8751', 'Autres immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8762,'PCGAFR14-DEV','EXPENSE',   '616','8735', 'Primes d''assurances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8763,'PCGAFR14-DEV','EXPENSE',  '6161','8762', 'Multirisques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8764,'PCGAFR14-DEV','EXPENSE',  '6162','8762', 'Assurance obligatoire dommage construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8765,'PCGAFR14-DEV','EXPENSE',  '6163','8762', 'Assurance - transport (sur achats)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8766,'PCGAFR14-DEV','EXPENSE',  '6164','8762', 'Assurance - transport (sur ventes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8767,'PCGAFR14-DEV','EXPENSE',  '6165','8762', 'Assurance - transport (sur autres biens)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8768,'PCGAFR14-DEV','EXPENSE',  '6166','8762', 'Risques d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8769,'PCGAFR14-DEV','EXPENSE',  '6167','8762', 'Insolvabilité clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8770,'PCGAFR14-DEV','EXPENSE',  '6168','8762', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8771,'PCGAFR14-DEV','EXPENSE',   '617','8735', 'Etudes et recherches', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8772,'PCGAFR14-DEV','EXPENSE',   '618','8735', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8773,'PCGAFR14-DEV','EXPENSE',  '6181','8772', 'Documentation générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8774,'PCGAFR14-DEV','EXPENSE',  '6183','8772', 'Documentation technique', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8775,'PCGAFR14-DEV','EXPENSE',  '6185','8772', 'Frais de colloques, séminaires, conférences', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8776,'PCGAFR14-DEV','EXPENSE',   '619','8735', 'Rabais, remises et ristournes obtenus sur services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8777,'PCGAFR14-DEV','EXPENSE',    '62','8681', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8778,'PCGAFR14-DEV','EXPENSE',   '621','8777', 'Personnel extérieur à l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8779,'PCGAFR14-DEV','EXPENSE',  '6211','8778', 'Personnel intérimaire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8780,'PCGAFR14-DEV','EXPENSE',  '6214','8778', 'Personnel détaché ou prêté à l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8781,'PCGAFR14-DEV','EXPENSE',   '622','8777', 'Rémunérations d''intermédiaires et honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8782,'PCGAFR14-DEV','EXPENSE',  '6221','8781', 'Commissions et courtages sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8783,'PCGAFR14-DEV','EXPENSE',  '6222','8781', 'Commissions et courtages sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8784,'PCGAFR14-DEV','EXPENSE',  '6223','8781', 'Rémunérations des transitaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8785,'PCGAFR14-DEV','EXPENSE',  '6224','8781', 'Rémunérations d''affacturage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8786,'PCGAFR14-DEV','EXPENSE',  '6225','8781', 'Honoraires vétérinaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8787,'PCGAFR14-DEV','EXPENSE',  '6226','8781', 'Autres honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8788,'PCGAFR14-DEV','EXPENSE',  '6227','8781', 'Frais d''actes et de contentieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8789,'PCGAFR14-DEV','EXPENSE',  '6228','8781', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8790,'PCGAFR14-DEV','EXPENSE',   '623','8777', 'Publicité, publications, relations publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8791,'PCGAFR14-DEV','EXPENSE',  '6231','8790', 'Annonces et insertions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8792,'PCGAFR14-DEV','EXPENSE',  '6232','8790', 'Echantillons', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8793,'PCGAFR14-DEV','EXPENSE',  '6233','8790', 'Emplacements foires et expositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8794,'PCGAFR14-DEV','EXPENSE',  '6234','8790', 'Cadeaux à la clientèle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8795,'PCGAFR14-DEV','EXPENSE',  '6235','8790', 'Primes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8796,'PCGAFR14-DEV','EXPENSE',  '6236','8790', 'Catalogues et imprimés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8797,'PCGAFR14-DEV','EXPENSE',  '6237','8790', 'Publications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8798,'PCGAFR14-DEV','EXPENSE',  '6238','8790', 'Divers (pourboire, dons courants, etc)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8799,'PCGAFR14-DEV','EXPENSE',   '624','8777', 'Transports de biens et transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8800,'PCGAFR14-DEV','EXPENSE',  '6241','8799', 'Transports sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8801,'PCGAFR14-DEV','EXPENSE',  '6242','8799', 'Transports sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8802,'PCGAFR14-DEV','EXPENSE',  '6243','8799', 'Transports entre établissements ou chantiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8803,'PCGAFR14-DEV','EXPENSE',  '6244','8799', 'Transports administratifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8804,'PCGAFR14-DEV','EXPENSE',  '6247','8799', 'Transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8805,'PCGAFR14-DEV','EXPENSE',  '6248','8799', 'Autres transports', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8806,'PCGAFR14-DEV','EXPENSE',   '625','8777', 'Déplacements, missions et réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8807,'PCGAFR14-DEV','EXPENSE',  '6251','8806', 'Voyages et déplacements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8808,'PCGAFR14-DEV','EXPENSE',  '6255','8806', 'Frais de déménagement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8809,'PCGAFR14-DEV','EXPENSE',  '6256','8806', 'Missions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8810,'PCGAFR14-DEV','EXPENSE',  '6257','8806', 'Réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8811,'PCGAFR14-DEV','EXPENSE',   '626','8777', 'Frais postaux et de télécommunications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8812,'PCGAFR14-DEV','EXPENSE',   '627','8777', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8813,'PCGAFR14-DEV','EXPENSE',  '6271','8812', 'Frais sur titres (achat, vente, garde)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8814,'PCGAFR14-DEV','EXPENSE',  '6272','8812', 'Commissions et frais sur émission d''emprunts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8815,'PCGAFR14-DEV','EXPENSE',  '6275','8812', 'Frais sur effets (commissions d''endos…)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8816,'PCGAFR14-DEV','EXPENSE',  '6276','8812', 'Location de coffres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8817,'PCGAFR14-DEV','EXPENSE',  '6278','8812', 'Autres frais et commissions sur prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8818,'PCGAFR14-DEV','EXPENSE',   '628','8777', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8819,'PCGAFR14-DEV','EXPENSE',  '6281','8818', 'Cotisations professionnelles (productions animales)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8820,'PCGAFR14-DEV','EXPENSE',  '6284','8818', 'Cotisations professionnelles (productions végétales)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8821,'PCGAFR14-DEV','EXPENSE',  '6286','8818', 'Autres cotisations professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8822,'PCGAFR14-DEV','EXPENSE',  '6287','8818', 'Frais de recrutement de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8823,'PCGAFR14-DEV','EXPENSE',  '6288','8818', 'Autres services extérieurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8824,'PCGAFR14-DEV','EXPENSE',   '629','8777', 'Rabais, remises et ristournes obtenus sur autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8825,'PCGAFR14-DEV','EXPENSE',    '63','8681', 'Impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8826,'PCGAFR14-DEV','EXPENSE',   '631','8825', 'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8827,'PCGAFR14-DEV','EXPENSE',  '6311','8826', 'Taxe sur les salaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8828,'PCGAFR14-DEV','EXPENSE',  '6312','8826', 'Taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8829,'PCGAFR14-DEV','EXPENSE',  '6313','8826', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8830,'PCGAFR14-DEV','EXPENSE',  '6314','8826', 'Cotisation pour défaut d''investissement obligatoire dans la construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8831,'PCGAFR14-DEV','EXPENSE',  '6318','8826', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8832,'PCGAFR14-DEV','EXPENSE',   '633','8825', 'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8833,'PCGAFR14-DEV','EXPENSE',  '6331','8832', 'Versement de transport', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8834,'PCGAFR14-DEV','EXPENSE',  '6332','8832', 'Allocations logement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8835,'PCGAFR14-DEV','EXPENSE',  '6333','8832', 'Participation des employeurs à la formation professionnelle continue', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8836,'PCGAFR14-DEV','EXPENSE',  '6334','8832', 'Participation des employeurs à l''effort de construction', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8837,'PCGAFR14-DEV','EXPENSE',  '6335','8832', 'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8838,'PCGAFR14-DEV','EXPENSE',  '6338','8832', 'Autres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8839,'PCGAFR14-DEV','EXPENSE',   '634','8825', 'Taxes spécifiques sur les produits de l''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8840,'PCGAFR14-DEV','EXPENSE',  '6341','8839', 'Taxes spécifiques sur les produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8841,'PCGAFR14-DEV','EXPENSE',  '6342','8839', 'Taxes spécifiques sur les produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8842,'PCGAFR14-DEV','EXPENSE',  '6343','8839', 'Taxes spécifiques sur les produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8843,'PCGAFR14-DEV','EXPENSE',  '6344','8839', 'Taxes spécifiques sur les animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8844,'PCGAFR14-DEV','EXPENSE',  '6345','8839', 'Pénalités sur productions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8845,'PCGAFR14-DEV','EXPENSE',  '6348','8839', 'Taxes spécifiques sur autres produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8846,'PCGAFR14-DEV','EXPENSE',   '635','8825', 'Autres impôts, taxes et versements assimilés (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8847,'PCGAFR14-DEV','EXPENSE',  '6351','8846', 'Taxe professionnelle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8848,'PCGAFR14-DEV','EXPENSE',  '6352','8846', 'Taxes foncières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8849,'PCGAFR14-DEV','EXPENSE',  '6353','8846', 'Autres impôts locaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8850,'PCGAFR14-DEV','EXPENSE',  '6354','8846', 'Autres impôts directs (sauf impôts sur les sociétés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8851,'PCGAFR14-DEV','EXPENSE',  '6355','8846', 'Taxe sur le chiffre d''affaires non récupérables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8852,'PCGAFR14-DEV','EXPENSE',  '6356','8846', 'Impôts indirects', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8853,'PCGAFR14-DEV','EXPENSE',  '6357','8846', 'Droits d''enregistrement et de timbre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8854,'PCGAFR14-DEV','EXPENSE',  '6358','8846', 'Autres droits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8855,'PCGAFR14-DEV','EXPENSE',   '637','8825', 'Autres impôts, taxes et versements assimilés (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8856,'PCGAFR14-DEV','EXPENSE',  '6371','8855', 'Contribution sociale de solidarité à la charge des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8857,'PCGAFR14-DEV','EXPENSE',  '6372','8855', 'Taxes perçues par les organismes publics internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8858,'PCGAFR14-DEV','EXPENSE',  '6374','8855', 'Impôts et taxes exigibles à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8859,'PCGAFR14-DEV','EXPENSE',  '6378','8855', 'Taxes diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8860,'PCGAFR14-DEV','EXPENSE',    '64','8681', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8861,'PCGAFR14-DEV','EXPENSE',   '641','8860', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8862,'PCGAFR14-DEV','EXPENSE',  '6411','8861', 'Salaires (personnel salarié)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8863,'PCGAFR14-DEV','EXPENSE', '64111','8862', 'Personnel permanent ou régulier', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8864,'PCGAFR14-DEV','EXPENSE', '64115','8862', 'Personnel temporaire ou occasionnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8865,'PCGAFR14-DEV','EXPENSE',  '6412','8861', 'Rémunérations (associés d''exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8866,'PCGAFR14-DEV','EXPENSE',  '6413','8861', 'Rémunérations (administrateurs, gérants, associés)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8867,'PCGAFR14-DEV','EXPENSE',  '6415','8861', 'Congés payés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8868,'PCGAFR14-DEV','EXPENSE',  '6416','8861', 'Primes et gratifications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8869,'PCGAFR14-DEV','EXPENSE',  '6417','8861', 'Indemnités et avantages en espèces divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8870,'PCGAFR14-DEV','EXPENSE',  '6418','8861', 'Avantages en nature', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8871,'PCGAFR14-DEV','EXPENSE',   '644','8860', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8872,'PCGAFR14-DEV','EXPENSE',	 '645','8860', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8873,'PCGAFR14-DEV','EXPENSE',  '6451','8872', 'Cotisations à la Mutualité Sociale Agricole', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8874,'PCGAFR14-DEV','EXPENSE',  '6452','8872', 'Cotisations aux mutuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8875,'PCGAFR14-DEV','EXPENSE',  '6453','8872', 'Cotisations aux caisses de retraites', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8876,'PCGAFR14-DEV','EXPENSE',  '6454','8872', 'Cotisations aux caisses de chômages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8877,'PCGAFR14-DEV','EXPENSE',  '6458','8872', 'Cotisations aux autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8878,'PCGAFR14-DEV','EXPENSE',   '646','8860', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8879,'PCGAFR14-DEV','EXPENSE',   '647','8860', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8880,'PCGAFR14-DEV','EXPENSE',  '6472','8879', 'Versements aux comités d''entreprise et d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8881,'PCGAFR14-DEV','EXPENSE',  '6474','8879', 'Versements aux autres œuvres sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8882,'PCGAFR14-DEV','EXPENSE',  '6475','8879', 'Médecine du travail, pharmacie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8883,'PCGAFR14-DEV','EXPENSE',  '6478','8879', 'Autres charges sociales diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8884,'PCGAFR14-DEV','EXPENSE',   '648','8860', 'Autres charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8885,'PCGAFR14-DEV','EXPENSE',    '65','8681', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8886,'PCGAFR14-DEV','EXPENSE',   '651','8885', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8887,'PCGAFR14-DEV','EXPENSE',   '653','8885', 'Jetons de présence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8888,'PCGAFR14-DEV','EXPENSE',   '654','8885', 'Pertes sur créances irrécouvrables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8889,'PCGAFR14-DEV','EXPENSE',  '6541','8888', 'Créances de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8890,'PCGAFR14-DEV','EXPENSE',  '6544','8888', 'Créances des exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8891,'PCGAFR14-DEV','EXPENSE',   '655','8885', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8892,'PCGAFR14-DEV','EXPENSE',  '6551','8891', 'Quote-part de bénéfice transférée (comptabilité du gérant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8893,'PCGAFR14-DEV','EXPENSE',  '6555','8891', 'Quote-part de perte supportée (comptabilité des associés non gérants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8894,'PCGAFR14-DEV','EXPENSE',   '656','8885', 'Valeurs comptables des éléments d''actif cédés (cessions courantes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8895,'PCGAFR14-DEV','EXPENSE',  '6561','8894', 'Animaux reproducteurs adultes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8896,'PCGAFR14-DEV','EXPENSE',  '6562','8894', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8897,'PCGAFR14-DEV','EXPENSE',   '658','8885', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8898,'PCGAFR14-DEV','EXPENSE',    '66','8681', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8899,'PCGAFR14-DEV','EXPENSE',   '661','8898', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8900,'PCGAFR14-DEV','EXPENSE',  '6611','8899', 'Intérêts des emprunts fonciers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8901,'PCGAFR14-DEV','EXPENSE',  '6612','8899', 'Intérêts des autres emprunts à moyen et long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8902,'PCGAFR14-DEV','EXPENSE',  '6613','8899', 'Intérêts des emprunts à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8903,'PCGAFR14-DEV','EXPENSE',  '6614','8899', 'Intérêts des crédits bancaires de campagne', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8904,'PCGAFR14-DEV','EXPENSE',  '6615','8899', 'Intérêts des dettes rattachées à des participations à des organismes professionnels agricoles (autres que les établissements de crédit)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8905,'PCGAFR14-DEV','EXPENSE',  '6616','8899', 'Intérêts des dettes rattachées à d''autres participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8906,'PCGAFR14-DEV','EXPENSE',  '6617','8899', 'Intérêts du crédit fournisseur', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8907,'PCGAFR14-DEV','EXPENSE',  '6618','8899', 'Autres charges d''intérêt', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8908,'PCGAFR14-DEV','EXPENSE', '66181','8907', 'Autres intérêts bancaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8909,'PCGAFR14-DEV','EXPENSE', '66182','8907', 'Intérêts des comptes courants et dépôts créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8910,'PCGAFR14-DEV','EXPENSE', '66183','8907', 'Intérêts des obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8911,'PCGAFR14-DEV','EXPENSE', '66188','8907', 'Intérêts des autres dettes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8912,'PCGAFR14-DEV','EXPENSE',   '664','8898', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8913,'PCGAFR14-DEV','EXPENSE',   '665','8898', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8914,'PCGAFR14-DEV','EXPENSE',   '666','8898', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8915,'PCGAFR14-DEV','EXPENSE',   '667','8898', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8916,'PCGAFR14-DEV','EXPENSE',   '668','8898', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8917,'PCGAFR14-DEV','EXPENSE',    '67','8681', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8918,'PCGAFR14-DEV','EXPENSE',   '671','8917', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8919,'PCGAFR14-DEV','EXPENSE',  '6711','8918', 'Pénalités sur marchés (et dédits payés sur achats et ventes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8920,'PCGAFR14-DEV','EXPENSE',  '6712','8918', 'Pénalités, amendes fiscales et pénales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8921,'PCGAFR14-DEV','EXPENSE',  '6713','8918', 'Dons, libéralités', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8922,'PCGAFR14-DEV','EXPENSE',  '6714','8918', 'Créances devenues irrécouvrables dans l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8923,'PCGAFR14-DEV','EXPENSE',  '6715','8918', 'Subventions accordées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8924,'PCGAFR14-DEV','EXPENSE',  '6717','8918', 'Rappel d''impôts (autres qu''impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8925,'PCGAFR14-DEV','EXPENSE',  '6718','8918', 'Autres charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8926,'PCGAFR14-DEV','EXPENSE',   '672','8917', 'Charges sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8927,'PCGAFR14-DEV','EXPENSE',   '673','8917', 'Charges exeptionnelles relatives aux pénalités statutaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8928,'PCGAFR14-DEV','EXPENSE',  '6731','8927', 'Indemnités compensatrices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8929,'PCGAFR14-DEV','EXPENSE',  '6733','8927', 'Pénalités subies en tant qu''associé défaillant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8930,'PCGAFR14-DEV','EXPENSE',  '6735','8927', 'Frais de poursuite', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8931,'PCGAFR14-DEV','EXPENSE',   '675','8917', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8932,'PCGAFR14-DEV','EXPENSE',  '6751','8931', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8933,'PCGAFR14-DEV','EXPENSE',  '6752','8931', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8934,'PCGAFR14-DEV','EXPENSE',  '6754','8931', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8935,'PCGAFR14-DEV','EXPENSE',  '6756','8931', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8936,'PCGAFR14-DEV','EXPENSE',   '678','8917', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8937,'PCGAFR14-DEV','EXPENSE',  '6781','8936', 'Malis provenant de clauses d''indexation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8938,'PCGAFR14-DEV','EXPENSE',  '6782','8936', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8939,'PCGAFR14-DEV','EXPENSE',  '6783','8936', 'Malis provenant du rachat par l''entreprise d''actions et obligations émises par elle-même', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8940,'PCGAFR14-DEV','EXPENSE',  '6788','8936', 'Charges exceptionnelles diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8941,'PCGAFR14-DEV','EXPENSE',    '68','8681', 'Dotations aux amortissements, aux dépréciations et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8942,'PCGAFR14-DEV','EXPENSE',   '681','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8943,'PCGAFR14-DEV','EXPENSE',  '6811','8942', 'Dotations aux amortissements sur immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8944,'PCGAFR14-DEV','EXPENSE', '68111','8943', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8945,'PCGAFR14-DEV','EXPENSE', '68112','8943', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8946,'PCGAFR14-DEV','EXPENSE', '68114','8943', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8947,'PCGAFR14-DEV','EXPENSE',  '6812','8942', 'Dotations aux amortissements des charges d''exploitation à répartir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8948,'PCGAFR14-DEV','EXPENSE',  '6815','8942', 'Dotations aux provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8949,'PCGAFR14-DEV','EXPENSE',  '6816','8942', 'Dotations pour dépréciations des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8950,'PCGAFR14-DEV','EXPENSE', '68161','8949', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8951,'PCGAFR14-DEV','EXPENSE', '68162','8949', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8952,'PCGAFR14-DEV','EXPENSE', '68164','8949', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8953,'PCGAFR14-DEV','EXPENSE',  '6817','8942', 'Dotations pour dépréciations des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8954,'PCGAFR14-DEV','EXPENSE', '68173','8953', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8955,'PCGAFR14-DEV','EXPENSE', '68174','8953', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8956,'PCGAFR14-DEV','EXPENSE',   '686','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8957,'PCGAFR14-DEV','EXPENSE',  '6861','8956', 'Dotations aux amortissements des primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8958,'PCGAFR14-DEV','EXPENSE',  '6865','8956', 'Dotations aux provisions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8959,'PCGAFR14-DEV','EXPENSE',  '6866','8956', 'Dotations pour dépréciations des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8960,'PCGAFR14-DEV','EXPENSE', '68662','8959', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8961,'PCGAFR14-DEV','EXPENSE', '68665','8959', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8962,'PCGAFR14-DEV','EXPENSE',  '6868','8956', 'Autres dotations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8963,'PCGAFR14-DEV','EXPENSE',   '687','8941', 'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8964,'PCGAFR14-DEV','EXPENSE',  '6871','8963', 'Dotations aux amortissements exceptionnels des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8965,'PCGAFR14-DEV','EXPENSE',  '6872','8963', 'Dotations aux provisions réglementées (immobilisations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8966,'PCGAFR14-DEV','EXPENSE', '68725','8965', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8967,'PCGAFR14-DEV','EXPENSE',  '6873','8963', 'Dotations aux provisions réglementées (stocks)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8968,'PCGAFR14-DEV','EXPENSE',  '6874','8963', 'Dotations aux autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8969,'PCGAFR14-DEV','EXPENSE',  '6875','8963', 'Dotations aux provisions exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8970,'PCGAFR14-DEV','EXPENSE',  '6876','8963', 'Dotations pour dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8971,'PCGAFR14-DEV','EXPENSE',    '69','8681', 'Participation des salariés - Impôts sur les bénéfices et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8972,'PCGAFR14-DEV','EXPENSE',   '691','8971', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8973,'PCGAFR14-DEV','EXPENSE',   '695','8971', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8974,'PCGAFR14-DEV','EXPENSE',  '6951','8973', 'Impôts dus en France', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8975,'PCGAFR14-DEV','EXPENSE',  '6954','8973', 'Impôts dus à l''étranger', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8976,'PCGAFR14-DEV','EXPENSE',   '697','8971', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8977,'PCGAFR14-DEV','EXPENSE',   '698','8971', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8978,'PCGAFR14-DEV','EXPENSE',  '6981','8977', 'Intégration fiscale - Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8979,'PCGAFR14-DEV','EXPENSE',  '6982','8977', 'Intégration fiscale - Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8980,'PCGAFR14-DEV','EXPENSE',   '699','8971', 'Produits - Reports en arrière des déficits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8981,'PCGAFR14-DEV','INCOME',     '7',   '0', 'Comptes de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8982,'PCGAFR14-DEV','INCOME',    '70','8981', 'Ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8983,'PCGAFR14-DEV','INCOME',   '701','8982', 'Ventes de produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8984,'PCGAFR14-DEV','INCOME',   '702','8982', 'Ventes de produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8985,'PCGAFR14-DEV','INCOME',   '703','8982', 'Ventes de produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8986,'PCGAFR14-DEV','INCOME',   '704','8982', 'Ventes d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8987,'PCGAFR14-DEV','INCOME',  '7041','8986', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8988,'PCGAFR14-DEV','INCOME',  '7042','8986', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8989,'PCGAFR14-DEV','INCOME',  '7045','8986', 'Autres animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8990,'PCGAFR14-DEV','INCOME',   '705','8982', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8991,'PCGAFR14-DEV','INCOME',   '706','8982', 'Travaux à façon', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8992,'PCGAFR14-DEV','INCOME',	'707','8982', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8993,'PCGAFR14-DEV','INCOME',   '708','8982', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8994,'PCGAFR14-DEV','INCOME',  '7081','8993', 'Produits des services exploités dans l''intérêt du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8995,'PCGAFR14-DEV','INCOME',  '7082','8993', 'Commissions et courtages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8996,'PCGAFR14-DEV','INCOME',  '7083','8993', 'Locations diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8997,'PCGAFR14-DEV','INCOME',  '7084','8993', 'Prestations de services à caractère accessoire', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8998,'PCGAFR14-DEV','INCOME',  '7085','8993', 'Ports et frais accessoires facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8999,'PCGAFR14-DEV','INCOME',  '7086','8993', 'Bonis sur reprises d''emballages consignés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9000,'PCGAFR14-DEV','INCOME',  '7087','8993', 'Bonifications obtenues des clients et primes sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9001,'PCGAFR14-DEV','INCOME',  '7088','8993', 'Autres produits d''activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9002,'PCGAFR14-DEV','INCOME',   '709','8982', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9003,'PCGAFR14-DEV','INCOME',  '7091','9002', 'RRR sur ventes de produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9004,'PCGAFR14-DEV','INCOME',  '7092','9002', 'RRR sur ventes de produits animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9005,'PCGAFR14-DEV','INCOME',  '7093','9002', 'RRR sur ventes de produits transformés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9006,'PCGAFR14-DEV','INCOME',  '7094','9002', 'RRR sur ventes d''animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9007,'PCGAFR14-DEV','INCOME',  '7095','9002', 'RRR sur ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9008,'PCGAFR14-DEV','INCOME',  '7096','9002', 'RRR sur travaux à façon', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9009,'PCGAFR14-DEV','INCOME',  '7097','9002', 'RRR sur ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9010,'PCGAFR14-DEV','INCOME',  '7098','9002', 'RRR sur produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9011,'PCGAFR14-DEV','INCOME',    '71','8981', 'Variation d''inventaire (biens vivants, en-cours de production de biens et services, produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9012,'PCGAFR14-DEV','INCOME',   '712','9011', 'Variation d''inventaire : animaux reproducteurs immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9013,'PCGAFR14-DEV','INCOME',  '7121','9012', 'Animaux reproducteurs (adultes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9014,'PCGAFR14-DEV','INCOME',  '7122','9012', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9015,'PCGAFR14-DEV','INCOME',   '713','9011', 'Variation d''inventaire : biens vivants non immobilisés, en-cours de production de biens et services, produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9016,'PCGAFR14-DEV','INCOME',  '7131','9015', 'Animaux (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9017,'PCGAFR14-DEV','INCOME',  '7132','9015', 'Animaux (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9018,'PCGAFR14-DEV','INCOME',  '7133','9015', 'Végétaux en terre (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9019,'PCGAFR14-DEV','INCOME',  '7134','9015', 'Végétaux en terre (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9020,'PCGAFR14-DEV','INCOME',  '7135','9015', 'En-cours de production de biens et services (cycle long)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9021,'PCGAFR14-DEV','INCOME',  '7136','9015', 'En-cours de production de biens et services (cycle court)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9022,'PCGAFR14-DEV','INCOME',  '7137','9015', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9023,'PCGAFR14-DEV','INCOME',    '72','8981', 'Production immobilisée et autoconsommée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9024,'PCGAFR14-DEV','INCOME',   '721','9023', 'Production immobilisée - Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9025,'PCGAFR14-DEV','INCOME',   '722','9023', 'Production immobilisée - Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9026,'PCGAFR14-DEV','INCOME',   '724','9023', 'Production immobilisée - Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9027,'PCGAFR14-DEV','INCOME',   '726','9023', 'Production autoconsommée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9028,'PCGAFR14-DEV','INCOME',    '74','8981', 'Indemnités et Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9029,'PCGAFR14-DEV','INCOME',   '741','9028', 'Remboursement forfaitaire de TVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9030,'PCGAFR14-DEV','INCOME',   '742','9028', 'Indemnités d''assurance (exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9031,'PCGAFR14-DEV','INCOME',   '743','9028', 'Indemnités du Fond national de garantie des calamités agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9032,'PCGAFR14-DEV','INCOME',   '744','9028', 'Autres indemnités d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9033,'PCGAFR14-DEV','INCOME',   '745','9028', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9034,'PCGAFR14-DEV','INCOME',  '7451','9033', 'Subventions aux produits végétaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9035,'PCGAFR14-DEV','INCOME',  '7452','9033', 'Subventions aux structures (et jachères)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9036,'PCGAFR14-DEV','INCOME',  '7453','9033', 'Subventions au revenu', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9037,'PCGAFR14-DEV','INCOME',  '7454','9033', 'Subventions aux animaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9038,'PCGAFR14-DEV','INCOME',  '7458','9033', 'Autres subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9039,'PCGAFR14-DEV','INCOME',    '75','8981', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9040,'PCGAFR14-DEV','INCOME',   '751','9039', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9041,'PCGAFR14-DEV','INCOME',   '752','9039', 'Revenus des immeubles non affectés à des activités professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9042,'PCGAFR14-DEV','INCOME',   '753','9039', 'Jetons de présence, rémunérations et indemnités d''administrateurs, etc', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9043,'PCGAFR14-DEV','INCOME',   '754','9039', 'Ristournes perçues des coopératives agricoles (provenant des excédents)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9044,'PCGAFR14-DEV','INCOME',   '755','9039', 'Quote-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9045,'PCGAFR14-DEV','INCOME',  '7551','9044', 'Quote-part de perte transférée (comptabilité du gérant)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9046,'PCGAFR14-DEV','INCOME',  '7555','9044', 'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9047,'PCGAFR14-DEV','INCOME',   '756','9039', 'Produits des cessions courantes d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9048,'PCGAFR14-DEV','INCOME',  '7561','9047', 'Animaux reproducteurs adultes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9049,'PCGAFR14-DEV','INCOME',  '7562','9047', 'Animaux reproducteurs (jeunes de renouvellement)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9050,'PCGAFR14-DEV','INCOME',   '758','9039', 'Produits divers de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9051,'PCGAFR14-DEV','INCOME',    '76','8981', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9052,'PCGAFR14-DEV','INCOME',   '761','9051', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9053,'PCGAFR14-DEV','INCOME',  '7611','9052', 'Revenus des titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9054,'PCGAFR14-DEV','INCOME',  '7612','9052', 'Revenus des participations à des organismes professionnels agricoles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9055,'PCGAFR14-DEV','INCOME',  '7616','9052', 'Revenus sur autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9056,'PCGAFR14-DEV','INCOME',  '7617','9052', 'Revenus des créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9057,'PCGAFR14-DEV','INCOME',   '762','9051', 'Produits des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9058,'PCGAFR14-DEV','INCOME',  '7621','9057', 'Revenus des titres immobilisés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9059,'PCGAFR14-DEV','INCOME',  '7626','9057', 'Revenus des prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9060,'PCGAFR14-DEV','INCOME',  '7627','9057', 'Revenus des créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9061,'PCGAFR14-DEV','INCOME',   '763','9051', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9062,'PCGAFR14-DEV','INCOME',  '7631','9061', 'Revenus des créances commerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9063,'PCGAFR14-DEV','INCOME',  '7638','9061', 'Revenus des créances diverses', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9064,'PCGAFR14-DEV','INCOME',   '764','9051', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9065,'PCGAFR14-DEV','INCOME',   '765','9051', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9066,'PCGAFR14-DEV','INCOME',   '766','9051', 'Gains de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9067,'PCGAFR14-DEV','INCOME',   '767','9051', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9068,'PCGAFR14-DEV','INCOME',   '768','9051', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9069,'PCGAFR14-DEV','INCOME',    '77','8981', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9070,'PCGAFR14-DEV','INCOME',   '771','9069', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9071,'PCGAFR14-DEV','INCOME',  '7711','9070', 'Dédits et pénalités perçus sur achats et sur ventes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9072,'PCGAFR14-DEV','INCOME',  '7713','9070', 'Libéralités reçues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9073,'PCGAFR14-DEV','INCOME',  '7714','9070', 'Rentrées sur créances amorties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9074,'PCGAFR14-DEV','INCOME',  '7715','9070', 'Subventions d''équilibre', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9075,'PCGAFR14-DEV','INCOME',  '7717','9070', 'Dégrèvements d''impôts (autres qu''impôts sur les bénéfices)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9076,'PCGAFR14-DEV','INCOME',  '7718','9070', 'Autres produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9077,'PCGAFR14-DEV','INCOME',   '772','9069', 'Produits sur exercices antérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9078,'PCGAFR14-DEV','INCOME',   '775','9069', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9079,'PCGAFR14-DEV','INCOME',  '7751','9078', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9080,'PCGAFR14-DEV','INCOME',  '7752','9078', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9081,'PCGAFR14-DEV','INCOME',  '7754','9078', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9082,'PCGAFR14-DEV','INCOME',  '7756','9078', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9083,'PCGAFR14-DEV','INCOME',   '777','9069', 'Quote-part des subventions d''investissement virée au résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9084,'PCGAFR14-DEV','INCOME',   '778','9069', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9085,'PCGAFR14-DEV','INCOME',  '7781','9084', 'Bonis provenant de clauses d''indexation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9086,'PCGAFR14-DEV','INCOME',  '7782','9084', 'Lots', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9087,'PCGAFR14-DEV','INCOME',  '7783','9084', 'Bonis provenant du rachat par l''entreprise de titres émis par elle - même', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9088,'PCGAFR14-DEV','INCOME',  '7788','9084', 'Produits exceptionnels divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9089,'PCGAFR14-DEV','INCOME',    '78','8981', 'Reprises sur amortissements, dépréciations et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9090,'PCGAFR14-DEV','INCOME',   '781','9089', 'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9091,'PCGAFR14-DEV','INCOME',  '7811','9090', 'Reprises sur amortissements des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9092,'PCGAFR14-DEV','INCOME', '78111','9091', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9093,'PCGAFR14-DEV','INCOME', '78112','9091', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9094,'PCGAFR14-DEV','INCOME', '78114','9091', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9095,'PCGAFR14-DEV','INCOME',  '7815','9090', 'Reprises sur provisions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9096,'PCGAFR14-DEV','INCOME',  '7816','9090', 'Reprises sur dépréciations des immobilisations incorporelles et corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9097,'PCGAFR14-DEV','INCOME', '78161','9096', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9098,'PCGAFR14-DEV','INCOME', '78162','9096', 'Immobilisations corporelles (hors biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9099,'PCGAFR14-DEV','INCOME', '78164','9096', 'Immobilisations corporelles (biens vivants)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9100,'PCGAFR14-DEV','INCOME',  '7817','9090', 'Reprises sur dépréciations des actifs circulants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9101,'PCGAFR14-DEV','INCOME', '78173','9100', 'Stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9102,'PCGAFR14-DEV','INCOME', '78174','9100', 'Créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9103,'PCGAFR14-DEV','INCOME',   '786','9089', 'Reprises sur dépréciations et sur provisions (à inscrire dans les produits financiers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9104,'PCGAFR14-DEV','INCOME',  '7865','9103', 'Reprises sur provisions financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9105,'PCGAFR14-DEV','INCOME',  '7866','9103', 'Reprises sur dépréciations des éléments financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9106,'PCGAFR14-DEV','INCOME', '78662','9105', 'Immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9107,'PCGAFR14-DEV','INCOME', '78665','9105', 'Valeurs mobilières de placements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9108,'PCGAFR14-DEV','INCOME',   '787','9089', 'Reprises sur dépréciations et sur provisions (à inscrire dans les produits exceptionnels)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9109,'PCGAFR14-DEV','INCOME',  '7872','9108', 'Reprises sur provisions réglementées (immobilisations)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9110,'PCGAFR14-DEV','INCOME', '78725','9109', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9111,'PCGAFR14-DEV','INCOME', '78726','9109', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9112,'PCGAFR14-DEV','INCOME', '78727','9109', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9113,'PCGAFR14-DEV','INCOME',  '7873','9108', 'Reprises sur provisions réglementées (stocks)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9114,'PCGAFR14-DEV','INCOME',  '7874','9108', 'Reprises sur autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9115,'PCGAFR14-DEV','INCOME',  '7875','9108', 'Reprises sur provisions exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9116,'PCGAFR14-DEV','INCOME',  '7876','9108', 'Reprises sur dépréciations exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9117,'PCGAFR14-DEV','INCOME',    '79','8981', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9118,'PCGAFR14-DEV','INCOME',   '791','9117', 'Transferts de charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9119,'PCGAFR14-DEV','INCOME',   '796','9117', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9120,'PCGAFR14-DEV','INCOME',   '797','9117', 'Transferts de charges exceptionnelles', 1);
