-- Copyright (C) 2017-2020 Alexandre Spangaro   <aspangaro@open-dsi.fr>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <https://www.gnu.org/licenses/>.
--
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

-- Descriptif des plans comptables SYSCOHADA-CM
-- ID 15000 - 16999
-- ADD 2400000 to rowid # Do no remove this comment --

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15000,'SYSCOHADA-CM','CAPIT','1',            0,'Capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15001,'SYSCOHADA-CM','CAPIT','101',      15000,'Capital social','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15002,'SYSCOHADA-CM','CAPIT','1011',     15001,'Capital souscrit, non appelé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15003,'SYSCOHADA-CM','CAPIT','1012',     15001,'Capital souscrit, appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15004,'SYSCOHADA-CM','CAPIT','1013',     15001,'Capital souscrit, appelé, versé, non amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15005,'SYSCOHADA-CM','CAPIT','1014',     15001,'Capital souscrit, appelé, versé, amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15006,'SYSCOHADA-CM','CAPIT','1018',     15001,'Capital souscrit, soumis à des conditions particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15007,'SYSCOHADA-CM','CAPIT','102',      15000,'Capital par dotation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15008,'SYSCOHADA-CM','CAPIT','1021',     15007,'Dotation initiale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15009,'SYSCOHADA-CM','CAPIT','1022',     15007,'Dotations complémentaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15010,'SYSCOHADA-CM','CAPIT','1028',     15007,'Autres dotations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15011,'SYSCOHADA-CM','CAPIT','103',      15000,'Capital personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15012,'SYSCOHADA-CM','CAPIT','104',      15000,'Compte de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15013,'SYSCOHADA-CM','CAPIT','1041',     15012,'Apports temporaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15014,'SYSCOHADA-CM','CAPIT','1042',     15012,'Opérations courantes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15015,'SYSCOHADA-CM','CAPIT','1043',     15012,'Rémunérations, impôts et autres charges personnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15016,'SYSCOHADA-CM','CAPIT','1047',     15012,'Prélèvements d''autoconsommation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15017,'SYSCOHADA-CM','CAPIT','1048',     15012,'Autres prélèvements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15018,'SYSCOHADA-CM','CAPIT','105',      15000,'Primes liees aux capitaux propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15019,'SYSCOHADA-CM','CAPIT','1051',     15018,'Primes d''émission','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15020,'SYSCOHADA-CM','CAPIT','1052',     15018,'Primes d''apport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15021,'SYSCOHADA-CM','CAPIT','1053',     15018,'Primes de fusion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15022,'SYSCOHADA-CM','CAPIT','1054',     15018,'Primes de conversion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15023,'SYSCOHADA-CM','CAPIT','1058',     15018,'Autres primes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15024,'SYSCOHADA-CM','CAPIT','106',      15000,'Ecarts de reevaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15025,'SYSCOHADA-CM','CAPIT','1061',     15024,'Ecarts de réévaluation légale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15026,'SYSCOHADA-CM','CAPIT','1062',     15024,'Ecarts de réévaluation libre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15027,'SYSCOHADA-CM','CAPIT','109',      15000,'Actionnaires, capital souscrit, non appele','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15028,'SYSCOHADA-CM','CAPIT','11',       15000,'Reserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15029,'SYSCOHADA-CM','CAPIT','111',      15028,'Reserve legale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15030,'SYSCOHADA-CM','CAPIT','1111',     15029,'Réserves légales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15031,'SYSCOHADA-CM','CAPIT','112',      15028,'Reserves statutaires ou contractuelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15032,'SYSCOHADA-CM','CAPIT','113',      15028,'Reserves reglementees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15033,'SYSCOHADA-CM','CAPIT','1131',     15032,'Réserves de plus-values nettes à long terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15034,'SYSCOHADA-CM','CAPIT','1133',     15032,'Réserves consécutives à l''octroi de subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15035,'SYSCOHADA-CM','CAPIT','1134',     15032,'Réserves spéciales navires renouvelés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15036,'SYSCOHADA-CM','CAPIT','1135',     15032,'Réserves spéciales matériels et outillage renouvelés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15037,'SYSCOHADA-CM','CAPIT','1138',     15032,'Autres réserves réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15038,'SYSCOHADA-CM','CAPIT','118',      15028,'Autres reserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15039,'SYSCOHADA-CM','CAPIT','1181',     15038,'Réserves facultatives','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15040,'SYSCOHADA-CM','CAPIT','1188',     15038,'Réserves diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15041,'SYSCOHADA-CM','CAPIT','12',       15000,'Report a nouveau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15042,'SYSCOHADA-CM','CAPIT','121',      15041,'Report a nouveau crediteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15043,'SYSCOHADA-CM','CAPIT','1211',     15042,'Report à nouveau crediteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15044,'SYSCOHADA-CM','CAPIT','129',      15041,'Report a nouveau debiteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15045,'SYSCOHADA-CM','CAPIT','1291',     15044,'Perte nette à reporter','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15046,'SYSCOHADA-CM','CAPIT','1292',     15044,'Perte - amortissements réputés différés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15047,'SYSCOHADA-CM','CAPIT','13',       15000,'Resultat net de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15048,'SYSCOHADA-CM','CAPIT','1301',     15047,'Résultat en instance d''affectation : bénéfice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15049,'SYSCOHADA-CM','CAPIT','1309',     15047,'Résultat en instance d''affectation : perte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15050,'SYSCOHADA-CM','CAPIT','131',      15047,'Resultat net : benefice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15051,'SYSCOHADA-CM','CAPIT','132',      15047,'Marge brute (mb)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15052,'SYSCOHADA-CM','CAPIT','1321',     15051,'Marge brute sur marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15053,'SYSCOHADA-CM','CAPIT','1322',     15051,'Marge brute sur matières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15054,'SYSCOHADA-CM','CAPIT','133',      15047,'Valeur ajoutee (v.a.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15055,'SYSCOHADA-CM','CAPIT','134',      15047,'Excedent brut d''exploitation (e.b.e.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15056,'SYSCOHADA-CM','CAPIT','135',      15047,'Resultat d''exploitation (r.e.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15057,'SYSCOHADA-CM','CAPIT','136',      15047,'Resultat financier (r.f.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15058,'SYSCOHADA-CM','CAPIT','137',      15047,'Resultat des activites ordinaires (r.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15059,'SYSCOHADA-CM','CAPIT','138',      15047,'Resultat hors activites ordinaires (r.h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15060,'SYSCOHADA-CM','CAPIT','139',      15047,'Resultat net : perte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15061,'SYSCOHADA-CM','CAPIT','14',       15000,'Subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15062,'SYSCOHADA-CM','CAPIT','141',      15061,'Subventions d''equipement a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15063,'SYSCOHADA-CM','CAPIT','1411',     15062,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15064,'SYSCOHADA-CM','CAPIT','1412',     15062,'Régions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15065,'SYSCOHADA-CM','CAPIT','1413',     15062,'Départements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15066,'SYSCOHADA-CM','CAPIT','1414',     15062,'Communes et collectivités publiques décentralisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15067,'SYSCOHADA-CM','CAPIT','1415',     15062,'Entreprises publiques ou mixtes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15068,'SYSCOHADA-CM','CAPIT','1416',     15062,'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__, 15069,'SYSCOHADA-CM','CAPIT','1417',     15062,'Organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15070,'SYSCOHADA-CM','CAPIT','1418',     15062,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15071,'SYSCOHADA-CM','CAPIT','142',      15061,'Subventions d''equipement b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15072,'SYSCOHADA-CM','CAPIT','1421',     15071,'Subventions d''équipements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15073,'SYSCOHADA-CM','CAPIT','148',      15061,'Autres subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15074,'SYSCOHADA-CM','CAPIT','15',       15000,'Provisions reglementees et fonds assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15075,'SYSCOHADA-CM','CAPIT','151',      15074,'Amortissements derogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15076,'SYSCOHADA-CM','CAPIT','152',      15074,'Plus-values de cession a reinvestir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15077,'SYSCOHADA-CM','CAPIT','1521',     15076,'Plus-values de cession à réinvestir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15078,'SYSCOHADA-CM','CAPIT','153',      15074,'Fonds reglementes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15079,'SYSCOHADA-CM','CAPIT','1531',     15078,'Fonds national','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15080,'SYSCOHADA-CM','CAPIT','1532',     15078,'Prélèvement pour le budget','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15081,'SYSCOHADA-CM','CAPIT','154',      15074,'Provision speciale de reevaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15082,'SYSCOHADA-CM','CAPIT','155',      15074,'Provisions reglementees relatives aux immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15083,'SYSCOHADA-CM','CAPIT','1551',     15082,'Recontitution des gisements miniers et pétroliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15084,'SYSCOHADA-CM','CAPIT','1552',     15082,'Provisions de croissance des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15085,'SYSCOHADA-CM','CAPIT','1553',     15082,'Provisions de renouvellement du matériel naval','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15086,'SYSCOHADA-CM','CAPIT','1554',     15082,'Provisions pourle renouvellement du matériel et outillage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15087,'SYSCOHADA-CM','CAPIT','156',      15074,'Provisions reglementees relatives aux stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15088,'SYSCOHADA-CM','CAPIT','1561',     15087,'Hausse de prix','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15089,'SYSCOHADA-CM','CAPIT','1562',     15087,'Fluctuation des cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15090,'SYSCOHADA-CM','CAPIT','157',      15074,'Provisions pour investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15091,'SYSCOHADA-CM','CAPIT','158',      15074,'Autres provisions et fonds reglementes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15092,'SYSCOHADA-CM','CAPIT','16',       15000,'Emprunts et dettes assimilees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15093,'SYSCOHADA-CM','CAPIT','161',      15092,'Emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15094,'SYSCOHADA-CM','CAPIT','1611',     15093,'Emprunts obligataires ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15095,'SYSCOHADA-CM','CAPIT','1612',     15093,'Emprunts obligataires convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15096,'SYSCOHADA-CM','CAPIT','1618',     15093,'Autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15097,'SYSCOHADA-CM','CAPIT','1619',     15093,'Obligations à souscrire, à la souche','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15098,'SYSCOHADA-CM','CAPIT','162',      15092,'Emprunts et dettes aupres des etablissements de credit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15099,'SYSCOHADA-CM','CAPIT','163',      15092,'Avances recues de l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15100,'SYSCOHADA-CM','CAPIT','164',      15092,'Avances recues et comptes courants bloques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15101,'SYSCOHADA-CM','CAPIT','165',      15092,'Depots et cautionnements recus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15102,'SYSCOHADA-CM','CAPIT','1651',     15101,'Dépôts à terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15103,'SYSCOHADA-CM','CAPIT','1652',     15101,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15104,'SYSCOHADA-CM','CAPIT','166',      15092,'Interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15105,'SYSCOHADA-CM','CAPIT','1661',     15104,'Sur emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15106,'SYSCOHADA-CM','CAPIT','1662',     15104,'Sur emprunts et dettes 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__, 15107,'SYSCOHADA-CM','CAPIT','1663',     15104,'Sur avances reçues de l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15108,'SYSCOHADA-CM','CAPIT','1664',     15104,'Sur avances reçues et comptes courants bloqués','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15109,'SYSCOHADA-CM','CAPIT','1665',     15104,'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__, 15110,'SYSCOHADA-CM','CAPIT','1667',     15104,'Sur avances assorties de conditions particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15111,'SYSCOHADA-CM','CAPIT','1668',     15104,'Sur autres emprunts et dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15112,'SYSCOHADA-CM','CAPIT','167',      15092,'Avances assorties de conditions particulieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15113,'SYSCOHADA-CM','CAPIT','1671',     15112,'Avances bloquées pour augmentation du capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15114,'SYSCOHADA-CM','CAPIT','1672',     15112,'Avances conditionnées par l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15115,'SYSCOHADA-CM','CAPIT','1673',     15112,'Avances conditionnées par les autres organismes africains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15116,'SYSCOHADA-CM','CAPIT','1674',     15112,'Avances conditionné par les autres organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15117,'SYSCOHADA-CM','CAPIT','1676',     15112,'Droits du concédant exigibles en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15118,'SYSCOHADA-CM','CAPIT','168',      15092,'Autres emprunts et dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15119,'SYSCOHADA-CM','CAPIT','1681',     15118,'Rentes viagères capitalisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15120,'SYSCOHADA-CM','CAPIT','1682',     15118,'Billets de fonds','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15121,'SYSCOHADA-CM','CAPIT','1683',     15118,'Dettes consécutives à des titres emprunté','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15122,'SYSCOHADA-CM','CAPIT','1684',     15118,'Dettes du concédant exigibles en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15123,'SYSCOHADA-CM','CAPIT','1685',     15118,'Emprunts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15124,'SYSCOHADA-CM','CAPIT','1686',     15118,'Participation des travailleurs aux bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15125,'SYSCOHADA-CM','CAPIT','17',       15000,'Dettes de credit-bail et contrats assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15126,'SYSCOHADA-CM','CAPIT','172',      15125,'Emprunts equivalents de credit-bail immobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15127,'SYSCOHADA-CM','CAPIT','173',      15125,'Emprunts equivalents de credit-bail mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15128,'SYSCOHADA-CM','CAPIT','176',      15125,'Interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15129,'SYSCOHADA-CM','CAPIT','1762',     15128,'Sur emprunts équivalents 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__, 15130,'SYSCOHADA-CM','CAPIT','1763',     15128,'Sur emprunts équivalents 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__, 15131,'SYSCOHADA-CM','CAPIT','1768',     15128,'Sur emprunts équivalents d''autres contrats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15132,'SYSCOHADA-CM','CAPIT','178',      15125,'Emprunts equivalents d''autres contrats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15133,'SYSCOHADA-CM','CAPIT','18',       15000,'Dettes liees a des participations et comptes de liaison des etablissements et societes en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15134,'SYSCOHADA-CM','CAPIT','181',      15133,'Dettes liees a des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15135,'SYSCOHADA-CM','CAPIT','1811',     15134,'Dettes liées 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__, 15136,'SYSCOHADA-CM','CAPIT','1812',     15134,'Dettes liées 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__, 15137,'SYSCOHADA-CM','CAPIT','182',      15133,'Dettes liees a des societes en paticipation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15138,'SYSCOHADA-CM','CAPIT','183',      15133,'Interets courus sur dettes liees a des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15139,'SYSCOHADA-CM','CAPIT','184',      15133,'Comptes permanents bloques des etablissements et succursales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15140,'SYSCOHADA-CM','CAPIT','185',      15133,'Comptes permanents non bloques des etablissements et succursales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15141,'SYSCOHADA-CM','CAPIT','186',      15133,'Comptes de liaison charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15142,'SYSCOHADA-CM','CAPIT','187',      15133,'Comptes de liaison produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15143,'SYSCOHADA-CM','CAPIT','188',      15133,'Comptes de liaison des societes en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15144,'SYSCOHADA-CM','CAPIT','19',       15000,'Provisions financieres pour risques et charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15145,'SYSCOHADA-CM','CAPIT','191',      15144,'Provisions pour litiges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15146,'SYSCOHADA-CM','CAPIT','192',      15144,'Provisions pour garanties donnees aux clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15147,'SYSCOHADA-CM','CAPIT','193',      15144,'Provisions pour pertes sur marches a achevement futur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15148,'SYSCOHADA-CM','CAPIT','194',      15144,'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__, 15149,'SYSCOHADA-CM','CAPIT','195',      15144,'Provisions pour impots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15150,'SYSCOHADA-CM','CAPIT','196',      15144,'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__, 15151,'SYSCOHADA-CM','CAPIT','197',      15144,'Provisions pour charges a repartir sur plusieurs exercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15152,'SYSCOHADA-CM','CAPIT','1971',     15151,'Provisions pour grosses réparations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15153,'SYSCOHADA-CM','CAPIT','198',      15144,'Autres provisions financieres pour risques et charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15154,'SYSCOHADA-CM','CAPIT','1981',     15153,'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__, 15155,'SYSCOHADA-CM','CAPIT','1982',     15153,'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15156,'SYSCOHADA-CM','CAPIT','1983',     15153,'Provisions pour propres assureurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15157,'SYSCOHADA-CM','CAPIT','1988',     15153,'Autres provisions financières pour risques et charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15158,'SYSCOHADA-CM','IMMO','2',             0,'Charges immobilisees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15159,'SYSCOHADA-CM','IMMO','201',       15158,'Frais d''etablissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15160,'SYSCOHADA-CM','IMMO','2011',      15159,'Frais de constitution','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15161,'SYSCOHADA-CM','IMMO','2012',      15159,'Frais de prospection','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15162,'SYSCOHADA-CM','IMMO','2013',      15159,'Frais de publicité et de lancement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15163,'SYSCOHADA-CM','IMMO','2014',      15159,'Frais de fonctionnement antérieurs au démarrage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15164,'SYSCOHADA-CM','IMMO','2015',      15159,'Frais de modification du capital (fusions, scissions transformations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15165,'SYSCOHADA-CM','IMMO','2016',      15159,'Frais d''entrée à la bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15166,'SYSCOHADA-CM','IMMO','2017',      15159,'Frais de restructuration','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15167,'SYSCOHADA-CM','IMMO','2018',      15159,'Frais divers d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15168,'SYSCOHADA-CM','IMMO','202',       15158,'Charges a repartir sur plusieurs exercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15169,'SYSCOHADA-CM','IMMO','2021',      15168,'Charges différées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15170,'SYSCOHADA-CM','IMMO','2022',      15168,'Frais d''acquisition d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15171,'SYSCOHADA-CM','IMMO','2026',      15168,'Fais 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__, 15172,'SYSCOHADA-CM','IMMO','2028',      15168,'Charges à étaler','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15173,'SYSCOHADA-CM','IMMO','206',       15158,'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__, 15174,'SYSCOHADA-CM','IMMO','2061',      15173,'Obligations ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15175,'SYSCOHADA-CM','IMMO','2062',      15173,'Obligations convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15176,'SYSCOHADA-CM','IMMO','2068',      15173,'Autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15177,'SYSCOHADA-CM','IMMO','21',        15158,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15178,'SYSCOHADA-CM','IMMO','211',       15177,'Frais de recherche et de developpement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15179,'SYSCOHADA-CM','IMMO','212',       15177,'Brevets, licences, concessions et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15180,'SYSCOHADA-CM','IMMO','213',       15177,'Logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15181,'SYSCOHADA-CM','IMMO','214',       15177,'Marques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15182,'SYSCOHADA-CM','IMMO','215',       15177,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15183,'SYSCOHADA-CM','IMMO','216',       15177,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15184,'SYSCOHADA-CM','IMMO','217',       15177,'Investissements de creation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15185,'SYSCOHADA-CM','IMMO','218',       15177,'Autres droits et valeurs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15186,'SYSCOHADA-CM','IMMO','219',       15177,'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__, 15187,'SYSCOHADA-CM','IMMO','2191',      15186,'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__, 15188,'SYSCOHADA-CM','IMMO','2193',      15186,'Logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15189,'SYSCOHADA-CM','IMMO','2198',      15186,'Autres droits et valeurs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15190,'SYSCOHADA-CM','IMMO','22',        15158,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15191,'SYSCOHADA-CM','IMMO','221',       15190,'Terrains agricoles et forestiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15192,'SYSCOHADA-CM','IMMO','2211',      15191,'Terrains d''exploitation agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15193,'SYSCOHADA-CM','IMMO','2212',      15191,'Terrains d''exploitation forestière','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15194,'SYSCOHADA-CM','IMMO','2218',      15191,'Autres terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15195,'SYSCOHADA-CM','IMMO','222',       15190,'Terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15196,'SYSCOHADA-CM','IMMO','2221',      15195,'Terrains à bâtir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15197,'SYSCOHADA-CM','IMMO','2228',      15195,'Autres terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15198,'SYSCOHADA-CM','IMMO','223',       15190,'Terrains batis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15199,'SYSCOHADA-CM','IMMO','2231',      15198,'Pour bâtiments industriels et agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15200,'SYSCOHADA-CM','IMMO','2232',      15198,'Pour bâtiments administratifs et commerciaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15201,'SYSCOHADA-CM','IMMO','2234',      15198,'Pour bâtiments affectés aux autres opérations professionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15202,'SYSCOHADA-CM','IMMO','2235',      15198,'Pour bâtiments affectés aux autres opérations non professionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15203,'SYSCOHADA-CM','IMMO','2236',      15198,'Autres terrains bâtis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15204,'SYSCOHADA-CM','IMMO','224',       15190,'Travaux de mise en valeur des terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15205,'SYSCOHADA-CM','IMMO','2241',      15204,'Plantation d''arbres et d''arbustes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15206,'SYSCOHADA-CM','IMMO','2248',      15204,'Autres travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15207,'SYSCOHADA-CM','IMMO','225',       15190,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15208,'SYSCOHADA-CM','IMMO','2251',      15207,'Carrières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15209,'SYSCOHADA-CM','IMMO','226',       15190,'Terrains amenages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15210,'SYSCOHADA-CM','IMMO','2261',      15209,'Parkings','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15211,'SYSCOHADA-CM','IMMO','227',       15190,'Terrains mis en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15212,'SYSCOHADA-CM','IMMO','228',       15190,'Autres terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15213,'SYSCOHADA-CM','IMMO','2281',      15212,'Terrains des immeubles de rapport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15214,'SYSCOHADA-CM','IMMO','2285',      15212,'Terrains des logements affectés au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15215,'SYSCOHADA-CM','IMMO','2288',      15212,'Autres terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15216,'SYSCOHADA-CM','IMMO','229',       15190,'Amenagements des terrains en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15217,'SYSCOHADA-CM','IMMO','2291',      15216,'Terrains agricoles et forestiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15218,'SYSCOHADA-CM','IMMO','2292',      15216,'Terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15219,'SYSCOHADA-CM','IMMO','2295',      15216,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15220,'SYSCOHADA-CM','IMMO','2298',      15216,'Autres travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15221,'SYSCOHADA-CM','IMMO','23',        15158,'Bâtiments, installations techniques et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15222,'SYSCOHADA-CM','IMMO','231',       15221,'Bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15223,'SYSCOHADA-CM','IMMO','2311',      15222,'Bâtiments industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15224,'SYSCOHADA-CM','IMMO','2312',      15222,'Bâtiments agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15225,'SYSCOHADA-CM','IMMO','2313',      15222,'Bâtiments administratifs et commerciaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15226,'SYSCOHADA-CM','IMMO','2314',      15222,'Bâtiments affectés au logement du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15227,'SYSCOHADA-CM','IMMO','2315',      15222,'Immeubles de rapport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15228,'SYSCOHADA-CM','IMMO','232',       15221,'Bâtiments industriels, agricoles, administratifs et commerciaux 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__, 15229,'SYSCOHADA-CM','IMMO','2321',      15228,'Bâtiments industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15230,'SYSCOHADA-CM','IMMO','2322',      15228,'Bâtiments agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15231,'SYSCOHADA-CM','IMMO','2323',      15228,'Bâtiments administratifs et commerciaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15232,'SYSCOHADA-CM','IMMO','2324',      15228,'Bâtiments affectés au logement du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15233,'SYSCOHADA-CM','IMMO','2325',      15228,'Immeubles de rapport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15234,'SYSCOHADA-CM','IMMO','233',       15221,'Ouvrages d''infrastructures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15235,'SYSCOHADA-CM','IMMO','2331',      15234,'Voies de terre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15236,'SYSCOHADA-CM','IMMO','2332',      15234,'Voies de fer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15237,'SYSCOHADA-CM','IMMO','2333',      15234,'Voies d''eau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15238,'SYSCOHADA-CM','IMMO','2334',      15234,'Barrages, digues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15239,'SYSCOHADA-CM','IMMO','2335',      15234,'Pistes d''aérodrome','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15240,'SYSCOHADA-CM','IMMO','2338',      15234,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15241,'SYSCOHADA-CM','IMMO','234',       15221,'Installations techniques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15242,'SYSCOHADA-CM','IMMO','2341',      15241,'Installations complexes spécialisées sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15243,'SYSCOHADA-CM','IMMO','2342',      15241,'Installations complexes spécialisées 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__, 15244,'SYSCOHADA-CM','IMMO','2343',      15241,'Installations à caractère spécifique sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15245,'SYSCOHADA-CM','IMMO','2344',      15241,'Installations à caractère spécifique 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__, 15246,'SYSCOHADA-CM','IMMO','235',       15221,'Amenagements de bureaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15247,'SYSCOHADA-CM','IMMO','2351',      15246,'Installations générales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15248,'SYSCOHADA-CM','IMMO','2358',      15246,'Autres installations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15249,'SYSCOHADA-CM','IMMO','237',       15221,'Batiments industriels, agricoles et commerciaux mis en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15250,'SYSCOHADA-CM','IMMO','238',       15221,'Autres installations et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15251,'SYSCOHADA-CM','IMMO','239',       15221,'Bâtiments et installations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15252,'SYSCOHADA-CM','IMMO','2391',      15251,'Bâtiments et installations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15253,'SYSCOHADA-CM','IMMO','24',        15158,'Materiels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15254,'SYSCOHADA-CM','IMMO','241',       15253,'Materiel et outillage industriel et commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15255,'SYSCOHADA-CM','IMMO','2411',      15254,'Matériel industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15256,'SYSCOHADA-CM','IMMO','2412',      15254,'Outillage industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15257,'SYSCOHADA-CM','IMMO','2413',      15254,'Matériel commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15258,'SYSCOHADA-CM','IMMO','2414',      15254,'Outillage commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15259,'SYSCOHADA-CM','IMMO','242',       15253,'Materiel et outillage agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15260,'SYSCOHADA-CM','IMMO','2421',      15259,'Matériel agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15261,'SYSCOHADA-CM','IMMO','2422',      15259,'Outillage agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15262,'SYSCOHADA-CM','IMMO','243',       15253,'Materiel d''emballage recuperable et identifiable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15263,'SYSCOHADA-CM','IMMO','244',       15253,'Materiel et mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15264,'SYSCOHADA-CM','IMMO','2441',      15263,'Matériel de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15265,'SYSCOHADA-CM','IMMO','2442',      15263,'Matériel informatique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15266,'SYSCOHADA-CM','IMMO','2443',      15263,'Matériel bureautique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15267,'SYSCOHADA-CM','IMMO','2444',      15263,'Mobilier de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15268,'SYSCOHADA-CM','IMMO','2446',      15263,'Matériel et mobilier des immeubles de rapport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15269,'SYSCOHADA-CM','IMMO','2447',      15263,'Matériel et mobilier des logements du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15270,'SYSCOHADA-CM','IMMO','245',       15253,'Materiel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15271,'SYSCOHADA-CM','IMMO','2451',      15270,'Matériel automobile','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15272,'SYSCOHADA-CM','IMMO','2452',      15270,'Matériel ferroviaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15273,'SYSCOHADA-CM','IMMO','2453',      15270,'Matériel fluvial, lagunaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15274,'SYSCOHADA-CM','IMMO','2454',      15270,'Matériel naval','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15275,'SYSCOHADA-CM','IMMO','2455',      15270,'Matériel aérien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15276,'SYSCOHADA-CM','IMMO','2456',      15270,'Matériel hippomobile','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15277,'SYSCOHADA-CM','IMMO','2458',      15270,'Autres (vélo, mobylette, moto)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15278,'SYSCOHADA-CM','IMMO','246',       15253,'Immobilisations animales et agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15279,'SYSCOHADA-CM','IMMO','2461',      15278,'Cheptel, animaux de trait','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15280,'SYSCOHADA-CM','IMMO','2462',      15278,'Cheptel, animaux reproducteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15281,'SYSCOHADA-CM','IMMO','2463',      15278,'Animaux de garde','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15282,'SYSCOHADA-CM','IMMO','2465',      15278,'Plantations agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15283,'SYSCOHADA-CM','IMMO','2468',      15278,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15284,'SYSCOHADA-CM','IMMO','247',       15253,'Agencements et amenagements du materiel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15285,'SYSCOHADA-CM','IMMO','248',       15253,'Autres materiels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15286,'SYSCOHADA-CM','IMMO','2481',      15285,'Collections et oeuvres d''art','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15287,'SYSCOHADA-CM','IMMO','249',       15253,'Materiel en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15288,'SYSCOHADA-CM','IMMO','2491',      15287,'Matériel et outillage industriel et commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15289,'SYSCOHADA-CM','IMMO','2492',      15287,'Matériel et outillage agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15290,'SYSCOHADA-CM','IMMO','2493',      15287,'Matériel d''emballage récupérable et identifiable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15291,'SYSCOHADA-CM','IMMO','2494',      15287,'Matériel et mobilier de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15292,'SYSCOHADA-CM','IMMO','2495',      15287,'Matériel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15293,'SYSCOHADA-CM','IMMO','2496',      15287,'Immobilisations animales et agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15294,'SYSCOHADA-CM','IMMO','2497',      15287,'Agencements et aménagements du matériel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15295,'SYSCOHADA-CM','IMMO','2498',      15287,'Autres matériels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15296,'SYSCOHADA-CM','IMMO','25',        15158,'Avances et acomptes verses sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15297,'SYSCOHADA-CM','IMMO','251',       15296,'Avances et acomptes verses sur immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15298,'SYSCOHADA-CM','IMMO','252',       15296,'Avances et acomptes verses sur immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15299,'SYSCOHADA-CM','IMMO','26',        15158,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15300,'SYSCOHADA-CM','IMMO','261',       15299,'Titres de participation dans des societes sous contrôle exclusif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15301,'SYSCOHADA-CM','IMMO','262',       15299,'Titres de participation dans des societes sous contrôle conjoint','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15302,'SYSCOHADA-CM','IMMO','263',       15299,'Titres de participation dans des societes conferant une influence notable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15303,'SYSCOHADA-CM','IMMO','265',       15299,'Participations dans des organismes professionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15304,'SYSCOHADA-CM','IMMO','266',       15299,'Part dans des groupements d''interets economique (g.i.e.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15305,'SYSCOHADA-CM','IMMO','268',       15299,'Autres titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15306,'SYSCOHADA-CM','IMMO','27',        15158,'Autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15307,'SYSCOHADA-CM','IMMO','271',       15306,'Prêts et creances non commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15308,'SYSCOHADA-CM','IMMO','2711',      15307,'Prêts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15309,'SYSCOHADA-CM','IMMO','2712',      15307,'Prêts aux associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15310,'SYSCOHADA-CM','IMMO','2713',      15307,'Billets de fonds','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15311,'SYSCOHADA-CM','IMMO','2714',      15307,'Titres prêtés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15312,'SYSCOHADA-CM','IMMO','272',       15306,'Prets au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15313,'SYSCOHADA-CM','IMMO','2721',      15312,'Prêts immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15314,'SYSCOHADA-CM','IMMO','2722',      15312,'Prêts mobiliers et d''intallation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15315,'SYSCOHADA-CM','IMMO','2728',      15312,'Autres prêts (frais d''étude...)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15316,'SYSCOHADA-CM','IMMO','273',       15306,'Creances sur l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15317,'SYSCOHADA-CM','IMMO','2731',      15316,'Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15318,'SYSCOHADA-CM','IMMO','2733',      15316,'Fonds reglementé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15319,'SYSCOHADA-CM','IMMO','2738',      15316,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15320,'SYSCOHADA-CM','IMMO','274',       15306,'Titres immobilises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15321,'SYSCOHADA-CM','IMMO','2741',      15320,'Titres immobilisés de l''activité de portefeuille (t.i.a.p.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15322,'SYSCOHADA-CM','IMMO','2742',      15320,'Titres participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15323,'SYSCOHADA-CM','IMMO','2743',      15320,'Certificats d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15324,'SYSCOHADA-CM','IMMO','2744',      15320,'Parts de fonds commun de placement (f.c.p.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15325,'SYSCOHADA-CM','IMMO','2748',      15320,'Autres titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15326,'SYSCOHADA-CM','IMMO','275',       15306,'Depots et cautionnements verses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15327,'SYSCOHADA-CM','IMMO','2751',      15326,'Dépôts pour loyers d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15328,'SYSCOHADA-CM','IMMO','2752',      15326,'Dépôts pour l''électricité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15329,'SYSCOHADA-CM','IMMO','2753',      15326,'Dépôts pour l''eau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15330,'SYSCOHADA-CM','IMMO','2754',      15326,'Dépôts pour le gaz','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15331,'SYSCOHADA-CM','IMMO','2755',      15326,'Dépôts pour le téléphone, le télex, la télécopie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15332,'SYSCOHADA-CM','IMMO','2756',      15326,'Cautionnements sur les marchés publics','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15333,'SYSCOHADA-CM','IMMO','2757',      15326,'Cautionnements sur autres opérations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15334,'SYSCOHADA-CM','IMMO','2758',      15326,'Autres dépôts et cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15335,'SYSCOHADA-CM','IMMO','276',       15306,'Interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15336,'SYSCOHADA-CM','IMMO','2761',      15335,'Prêts et créances non commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15337,'SYSCOHADA-CM','IMMO','2762',      15335,'Prêts au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15338,'SYSCOHADA-CM','IMMO','2763',      15335,'Créances sur l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15339,'SYSCOHADA-CM','IMMO','2764',      15335,'Titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15340,'SYSCOHADA-CM','IMMO','2765',      15335,'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__, 15341,'SYSCOHADA-CM','IMMO','2767',      15335,'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__, 15342,'SYSCOHADA-CM','IMMO','2768',      15335,'Immobilisations financières diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15343,'SYSCOHADA-CM','IMMO','277',       15306,'Créances rattachees a des participations et des avances a des g.i.e.','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15344,'SYSCOHADA-CM','IMMO','2771',      15343,'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__, 15345,'SYSCOHADA-CM','IMMO','2772',      15343,'Créances 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__, 15346,'SYSCOHADA-CM','IMMO','2773',      15343,'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__, 15347,'SYSCOHADA-CM','IMMO','2774',      15343,'Avances à des groupements d''intérêt économique (g.i.e.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15348,'SYSCOHADA-CM','IMMO','278',       15306,'Immobilisations financieres diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15349,'SYSCOHADA-CM','IMMO','2781',      15348,'Créances diverses groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15350,'SYSCOHADA-CM','IMMO','2782',      15348,'Créances diverses hors groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15351,'SYSCOHADA-CM','IMMO','2785',      15348,'Or et métaux précieux (1)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15352,'SYSCOHADA-CM','IMMO','28',        15158,'Amortissemnts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15353,'SYSCOHADA-CM','IMMO','281',       15352,'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__, 15354,'SYSCOHADA-CM','IMMO','2811',      15353,'Amortissements des 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__, 15355,'SYSCOHADA-CM','IMMO','2812',      15353,'Amortissements des brevets, licences, concessions et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15356,'SYSCOHADA-CM','IMMO','2813',      15353,'Amortissements des logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15357,'SYSCOHADA-CM','IMMO','2814',      15353,'Amortissements des marques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15358,'SYSCOHADA-CM','IMMO','2815',      15353,'Amortissements du fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15359,'SYSCOHADA-CM','IMMO','2816',      15353,'Amortissements du droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15360,'SYSCOHADA-CM','IMMO','2817',      15353,'Amortissements des investissements de création','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15361,'SYSCOHADA-CM','IMMO','2818',      15353,'Amortissements des autres droits et valeurs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15362,'SYSCOHADA-CM','IMMO','282',       15352,'Amortissements des terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15363,'SYSCOHADA-CM','IMMO','2821',      15362,'Amortissements des terrains agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15364,'SYSCOHADA-CM','IMMO','2824',      15362,'Amortissements des travaux de mise en valeur des terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15365,'SYSCOHADA-CM','IMMO','2825',      15362,'Amortissements des terrains de gisements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15366,'SYSCOHADA-CM','IMMO','283',       15352,'Amortissements des batiments, installations techniques et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15367,'SYSCOHADA-CM','IMMO','2831',      15366,'Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15368,'SYSCOHADA-CM','IMMO','2832',      15366,'Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux 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__, 15369,'SYSCOHADA-CM','IMMO','2833',      15366,'Amortissements des ouvrages d''infrastructure','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15370,'SYSCOHADA-CM','IMMO','2834',      15366,'Amortissements des installations techniques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15371,'SYSCOHADA-CM','IMMO','2835',      15366,'Amortissements des aménagements de bureaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15372,'SYSCOHADA-CM','IMMO','2837',      15366,'Amortissements des bâtiments  industriels, agricoles et commerciaux mis en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15373,'SYSCOHADA-CM','IMMO','2838',      15366,'Amortissements des autres installations et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15374,'SYSCOHADA-CM','IMMO','284',       15352,'Amortissement du materiel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15375,'SYSCOHADA-CM','IMMO','2841',      15374,'Amortissements du matériel et outillage industriel et commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15376,'SYSCOHADA-CM','IMMO','2842',      15374,'Amortissements du matériel et outillage agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15377,'SYSCOHADA-CM','IMMO','2843',      15374,'Amortissements du matériel d''emballage récupérable et identifiable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15378,'SYSCOHADA-CM','IMMO','2844',      15374,'Amortissements du matériel et mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15379,'SYSCOHADA-CM','IMMO','2845',      15374,'Amortissements du materiel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15380,'SYSCOHADA-CM','IMMO','2846',      15374,'Amortissements des immobilisations animales et agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15381,'SYSCOHADA-CM','IMMO','2847',      15374,'Amortissements des agencements et aménagements du matériel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15382,'SYSCOHADA-CM','IMMO','2848',      15374,'Amortissements des autres matériels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15383,'SYSCOHADA-CM','IMMO','29',        15158,'Provisions pour depreciation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15384,'SYSCOHADA-CM','IMMO','291',       15383,'Provisions pour depreciation des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15385,'SYSCOHADA-CM','IMMO','2912',      15384,'Provisions pour dépréciation des brevets, licences, concessions et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15386,'SYSCOHADA-CM','IMMO','2913',      15384,'Provisions pour dépréciation des logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15387,'SYSCOHADA-CM','IMMO','2914',      15384,'Provisions pour dépréciation des marques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15388,'SYSCOHADA-CM','IMMO','2915',      15384,'Provisions pour dépréciation du fonds de commerce','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15389,'SYSCOHADA-CM','IMMO','2916',      15384,'Provisions pour dépréciation du droit de bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15390,'SYSCOHADA-CM','IMMO','2917',      15384,'Provisions pour dépréciation des investissements de création','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15391,'SYSCOHADA-CM','IMMO','2918',      15384,'Provisions pour dépréciation des autres droits et valeurs incorporels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15392,'SYSCOHADA-CM','IMMO','2919',      15384,'Provisions pour dépréciation des 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__, 15393,'SYSCOHADA-CM','IMMO','292',       15383,'Provisions pour depreciation des terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15394,'SYSCOHADA-CM','IMMO','2921',      15393,'Provisions pour dépréciations des terrains agricoles et forestiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15395,'SYSCOHADA-CM','IMMO','2922',      15393,'Provisions pour dépréciation des terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15396,'SYSCOHADA-CM','IMMO','2923',      15393,'Provisions pour dépréciation des terrains bâtis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15397,'SYSCOHADA-CM','IMMO','2924',      15393,'Provisions pour dépréciation des travaux de mise en valeur des terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15398,'SYSCOHADA-CM','IMMO','2925',      15393,'Provisions pour dépréciation des terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15399,'SYSCOHADA-CM','IMMO','2926',      15393,'Provisions pour dépréciation des terrains aménagés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15400,'SYSCOHADA-CM','IMMO','2927',      15393,'Provisions pour dépréciation des terrains mis en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15401,'SYSCOHADA-CM','IMMO','2928',      15393,'Provisions pour dépréciation des autres terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15402,'SYSCOHADA-CM','IMMO','2929',      15393,'Provisions pour dépréciation des aménagements terrains en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15403,'SYSCOHADA-CM','IMMO','293',       15383,'Provisions pour depreciation des batiments, installations techniques et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15404,'SYSCOHADA-CM','IMMO','2931',      15403,'Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15405,'SYSCOHADA-CM','IMMO','2932',      15403,'Provisions pour dépréciation des bâtiments industriels, agricoles, administratifs et commerciaux 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__, 15406,'SYSCOHADA-CM','IMMO','2933',      15403,'Provisions pour dépréciation des ouvrages d''infrastructures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15407,'SYSCOHADA-CM','IMMO','2934',      15403,'Provisions pour dépréciation des installations techniques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15408,'SYSCOHADA-CM','IMMO','2935',      15403,'Provisions pour dépréciation des aménagements de bureaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15409,'SYSCOHADA-CM','IMMO','2937',      15403,'Provisions pour dépréciation des bâtiments industriels, agricoles et commerciaux mis en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15410,'SYSCOHADA-CM','IMMO','2938',      15403,'Provisions pour dépréciation des autres installations et agencements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15411,'SYSCOHADA-CM','IMMO','2939',      15403,'Provisions pour dépréciation des bâtiments et installations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15412,'SYSCOHADA-CM','IMMO','294',       15383,'Provisions pour depreciation des materiels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15413,'SYSCOHADA-CM','IMMO','2941',      15412,'Provisions pour dépréciation du matériel et outillage industriel et commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15414,'SYSCOHADA-CM','IMMO','2942',      15412,'Provisions pour dépréciation du matériel et outillage agricole','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15415,'SYSCOHADA-CM','IMMO','2943',      15412,'Provisions pour dépréciation du matériel d''emballage récupérable et identifiable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15416,'SYSCOHADA-CM','IMMO','2944',      15412,'Provisions pour dépréciation du matériel et mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15417,'SYSCOHADA-CM','IMMO','2945',      15412,'Provisions pour dépréciation du matériel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15418,'SYSCOHADA-CM','IMMO','2946',      15412,'Provisions pour dépréciation des immobilisations animales et agricoles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15419,'SYSCOHADA-CM','IMMO','2947',      15412,'Provisions pour dépréciation des agencements et aménagements du matériel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15420,'SYSCOHADA-CM','IMMO','2948',      15412,'Provisions pour dépréciation des autres matériels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15421,'SYSCOHADA-CM','IMMO','2949',      15412,'Provisions pour dépréciation des matériels en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15422,'SYSCOHADA-CM','IMMO','295',       15383,'Provisions pour depreciation des avances et acomptes verses sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15423,'SYSCOHADA-CM','IMMO','2951',      15422,'Provisions pour dépréciation des 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__, 15424,'SYSCOHADA-CM','IMMO','2952',      15422,'Provisions pour dépréciation des avances et acomptes versés sur immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15425,'SYSCOHADA-CM','IMMO','296',       15383,'Provisions pour dépréciation 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__, 15426,'SYSCOHADA-CM','IMMO','2961',      15425,'Provisions pour dépréciation des titres de participation dans des sociétés sous contrôle exclusif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15427,'SYSCOHADA-CM','IMMO','2962',      15425,'Provisions pour dépréciation des titres de participations dans les sociétés sous contrôle conjoint','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15428,'SYSCOHADA-CM','IMMO','2963',      15425,'Provisions pour dépréciation des titres de participations dans les sociétés confèrant une influence notable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15429,'SYSCOHADA-CM','IMMO','2965',      15425,'Provisions pour dépréciation des participations dans les organismes professionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15430,'SYSCOHADA-CM','IMMO','2966',      15425,'Provisions pour dépréciation des parts dans des g.i.e.','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15431,'SYSCOHADA-CM','IMMO','2968',      15425,'Provisions pour dépréciation des autres titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15432,'SYSCOHADA-CM','IMMO','297',       15383,'Provisions pour dépréciation des autres immobilisations financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15433,'SYSCOHADA-CM','IMMO','2971',      15432,'Provisions pour dépréciation des prêts et créances non commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15434,'SYSCOHADA-CM','IMMO','2972',      15432,'Provisions pour dépréciation des prêts du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15435,'SYSCOHADA-CM','IMMO','2973',      15432,'Provisions pour dépréciation des créances sur l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15436,'SYSCOHADA-CM','IMMO','2974',      15432,'Provisions pour dépréciation des titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15437,'SYSCOHADA-CM','IMMO','2975',      15432,'Provisions pour dépréciation des 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__, 15438,'SYSCOHADA-CM','IMMO','2977',      15432,'Provisions pour dépréciation des créances rattachées à des participations et avances à des g.i.e.','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15439,'SYSCOHADA-CM','IMMO','2978',      15432,'Provisions pour dépréciation des créances financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15440,'SYSCOHADA-CM','STOCK','31',           0,'Marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15441,'SYSCOHADA-CM','STOCK','311',      15440,'Marchandises a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15442,'SYSCOHADA-CM','STOCK','3111',     15441,'Marchandises a1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15443,'SYSCOHADA-CM','STOCK','3112',     15441,'Marchandises a2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15444,'SYSCOHADA-CM','STOCK','312',      15440,'Marchandises b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15445,'SYSCOHADA-CM','STOCK','3121',     15444,'Marchandises b1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15446,'SYSCOHADA-CM','STOCK','3122',     15444,'Marchandises b2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15447,'SYSCOHADA-CM','STOCK','318',      15440,'Marchandises hors activites ordinaires (h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15448,'SYSCOHADA-CM','STOCK','32',           0,'Matieres premieres et fournitures liees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15449,'SYSCOHADA-CM','STOCK','321',      15448,'Matieres a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15450,'SYSCOHADA-CM','STOCK','322',      15448,'Matieres b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15451,'SYSCOHADA-CM','STOCK','323',      15448,'Fournitures (a,b)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15452,'SYSCOHADA-CM','STOCK','33',           0,'Autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15453,'SYSCOHADA-CM','STOCK','331',      15452,'Matieres consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15454,'SYSCOHADA-CM','STOCK','332',      15452,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15455,'SYSCOHADA-CM','STOCK','333',      15452,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15456,'SYSCOHADA-CM','STOCK','334',      15452,'Fournitures de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15457,'SYSCOHADA-CM','STOCK','335',      15452,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15458,'SYSCOHADA-CM','STOCK','3351',     15457,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15459,'SYSCOHADA-CM','STOCK','3352',     15457,'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__, 15460,'SYSCOHADA-CM','STOCK','3353',     15457,'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__, 15461,'SYSCOHADA-CM','STOCK','3358',     15457,'Autres emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15462,'SYSCOHADA-CM','STOCK','338',      15452,'Autres matieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15463,'SYSCOHADA-CM','STOCK','34',           0,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15464,'SYSCOHADA-CM','STOCK','341',      15463,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15465,'SYSCOHADA-CM','STOCK','3411',     15464,'Produits en cours p1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15466,'SYSCOHADA-CM','STOCK','3412',     15464,'Produits en cours p2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15467,'SYSCOHADA-CM','STOCK','342',      15463,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15468,'SYSCOHADA-CM','STOCK','3421',     15467,'Travaux en cours t1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15469,'SYSCOHADA-CM','STOCK','3422',     15467,'Travaux en cours t2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15470,'SYSCOHADA-CM','STOCK','343',      15463,'Produits intermediaires en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15471,'SYSCOHADA-CM','STOCK','3431',     15470,'Produits intermédiaires a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15472,'SYSCOHADA-CM','STOCK','3432',     15470,'Produits intermédiaires b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15473,'SYSCOHADA-CM','STOCK','344',      15463,'Produits residuels en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15474,'SYSCOHADA-CM','STOCK','3441',     15473,'Produits résiduels a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15475,'SYSCOHADA-CM','STOCK','3442',     15473,'Produits résiduels b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15476,'SYSCOHADA-CM','STOCK','35',           0,'Services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15477,'SYSCOHADA-CM','STOCK','351',      15476,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15478,'SYSCOHADA-CM','STOCK','3511',     15477,'Etudes en cours e1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15479,'SYSCOHADA-CM','STOCK','3512',     15477,'Etudes en cours e2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15480,'SYSCOHADA-CM','STOCK','352',      15476,'Prestations 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__, 15481,'SYSCOHADA-CM','STOCK','3521',     15480,'Prestations de services s1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15482,'SYSCOHADA-CM','STOCK','3522',     15480,'Prestations de services s2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15483,'SYSCOHADA-CM','STOCK','36',           0,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15484,'SYSCOHADA-CM','STOCK','361',      15483,'Produits a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15485,'SYSCOHADA-CM','STOCK','362',      15483,'Produits b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15486,'SYSCOHADA-CM','STOCK','37',           0,'Produits intermediaires et residuels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15487,'SYSCOHADA-CM','STOCK','371',      15486,'Produits intermediaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15488,'SYSCOHADA-CM','STOCK','3711',     15487,'Produits intermédiaires a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15489,'SYSCOHADA-CM','STOCK','3712',     15487,'Produits intermédiaires b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15490,'SYSCOHADA-CM','STOCK','372',      15486,'Produits residuels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15491,'SYSCOHADA-CM','STOCK','3721',     15490,'Déchets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15492,'SYSCOHADA-CM','STOCK','3722',     15490,'Rebuts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15493,'SYSCOHADA-CM','STOCK','3723',     15490,'Matières de récupération','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15494,'SYSCOHADA-CM','STOCK','38',           0,'Stocks en cours de route, en consignation ou en depot','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15495,'SYSCOHADA-CM','STOCK','381',      15494,'Marchandises en cours de route','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15496,'SYSCOHADA-CM','STOCK','382',      15494,'Matieres premieres et fournitures liees en cours de route','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15497,'SYSCOHADA-CM','STOCK','383',      15494,'Autres approvisionnements en cours de route','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15498,'SYSCOHADA-CM','STOCK','386',      15494,'Produits finis en cours de route','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15499,'SYSCOHADA-CM','STOCK','387',      15494,'Stocks en consignation ou en depot','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15500,'SYSCOHADA-CM','STOCK','3871',     15499,'Stock en consignation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15501,'SYSCOHADA-CM','STOCK','3872',     15499,'Stock en dépôt','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15502,'SYSCOHADA-CM','STOCK','388',      15494,'Stock provenant d''immobilisations mises hors service ou au rebut','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15503,'SYSCOHADA-CM','STOCK','39',           0,'Depreciation des stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15504,'SYSCOHADA-CM','STOCK','391',      15503,'Depreciation des stoks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15505,'SYSCOHADA-CM','STOCK','392',      15503,'Depreciation des stoks de matieres premieres et fournitures liees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15506,'SYSCOHADA-CM','STOCK','393',      15503,'Depreciation 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__, 15507,'SYSCOHADA-CM','STOCK','394',      15503,'Depreciations des productions en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15508,'SYSCOHADA-CM','STOCK','395',      15503,'Depreciations des services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15509,'SYSCOHADA-CM','STOCK','396',      15503,'Depreciation des stocks de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15510,'SYSCOHADA-CM','STOCK','397',      15503,'Depreciation des stocks de produits intermediaires et residuels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15511,'SYSCOHADA-CM','STOCK','398',      15503,'Depreciation des stocks en cours de route, en consignation ou en depot','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15512,'SYSCOHADA-CM','THIRDPARTY','4',       0,'Fournisseurs et comptes rattaches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15513,'SYSCOHADA-CM','THIRDPARTY','401', 15512,'Fournisseurs,  dettes en comptes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15514,'SYSCOHADA-CM','THIRDPARTY','4011',15513,'Fournisseurs  locaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15515,'SYSCOHADA-CM','THIRDPARTY','4012',15513,'Fournisseurs groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15516,'SYSCOHADA-CM','THIRDPARTY','4013',15513,'Fournisseurs sous-traitants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15517,'SYSCOHADA-CM','THIRDPARTY','4017',15513,'Fournisseurs retenue  de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15518,'SYSCOHADA-CM','THIRDPARTY','402', 15512,'Fournisseurs, effets a payer (e.a.p)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15519,'SYSCOHADA-CM','THIRDPARTY','4021',15518,'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__, 15520,'SYSCOHADA-CM','THIRDPARTY','4022',15518,'Fournisseurs-groupe, effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15521,'SYSCOHADA-CM','THIRDPARTY','4023',15518,'Fournisseurs sous-traitants effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15522,'SYSCOHADA-CM','THIRDPARTY','408', 15512,'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__, 15523,'SYSCOHADA-CM','THIRDPARTY','4081',15522,'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__, 15524,'SYSCOHADA-CM','THIRDPARTY','4082',15522,'Fournisseurs - groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15525,'SYSCOHADA-CM','THIRDPARTY','4083',15522,'Fournisseurs sous-traitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15526,'SYSCOHADA-CM','THIRDPARTY','4086',15522,'Fournisseurs, intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15527,'SYSCOHADA-CM','THIRDPARTY','409', 15512,'Fournisseurs debiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15528,'SYSCOHADA-CM','THIRDPARTY','4091',15527,'Fournisseurs avances et acomptes versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15529,'SYSCOHADA-CM','THIRDPARTY','4092',15527,'Fournisseurs - groupe avances et acomptes versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15530,'SYSCOHADA-CM','THIRDPARTY','4093',15527,'Fournisseurs sous-traitants avances et acompte versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15531,'SYSCOHADA-CM','THIRDPARTY','4094',15527,'Fournisseurs créances pour emballages et matériels à rendre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15532,'SYSCOHADA-CM','THIRDPARTY','4098',15527,'Rabais, remises, ristournes et autres avoirs à obtenir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15533,'SYSCOHADA-CM','THIRDPARTY','41',  15512,'Clients et compte rattaches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15534,'SYSCOHADA-CM','THIRDPARTY','411', 15533,'Clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15535,'SYSCOHADA-CM','THIRDPARTY','4111',15534,'Clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15536,'SYSCOHADA-CM','THIRDPARTY','4112',15534,'Clients-groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15537,'SYSCOHADA-CM','THIRDPARTY','4114',15534,'Clients, état et collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15538,'SYSCOHADA-CM','THIRDPARTY','4115',15534,'Clients, organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15539,'SYSCOHADA-CM','THIRDPARTY','4117',15534,'Clients, retenues de garanti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15540,'SYSCOHADA-CM','THIRDPARTY','4118',15534,'Clients, dégrèvement de taxes sur la valeur ajoutée (t.v.a.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15541,'SYSCOHADA-CM','THIRDPARTY','412', 15533,'Clients, effets a recevoir en portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15542,'SYSCOHADA-CM','THIRDPARTY','4121',15541,'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__, 15543,'SYSCOHADA-CM','THIRDPARTY','4122',15541,'Clients-groupe, effets à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15544,'SYSCOHADA-CM','THIRDPARTY','4124',15541,'Etat et collectivités publiques, effets à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15545,'SYSCOHADA-CM','THIRDPARTY','4125',15541,'Oganismes internationaux, effets à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15546,'SYSCOHADA-CM','THIRDPARTY','414', 15533,'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__, 15547,'SYSCOHADA-CM','THIRDPARTY','4141',15546,'Créances en compte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15548,'SYSCOHADA-CM','THIRDPARTY','4142',15546,'Effet à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15549,'SYSCOHADA-CM','THIRDPARTY','415', 15533,'Clients, effets escomptes non echus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15550,'SYSCOHADA-CM','THIRDPARTY','416', 15533,'Creances clients litigieuses ou douteuses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15551,'SYSCOHADA-CM','THIRDPARTY','4161',15550,'Créances litigieuses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15552,'SYSCOHADA-CM','THIRDPARTY','4162',15550,'Créances douteuses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15553,'SYSCOHADA-CM','THIRDPARTY','418', 15533,'Clients, produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15554,'SYSCOHADA-CM','THIRDPARTY','4181',15553,'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__, 15555,'SYSCOHADA-CM','THIRDPARTY','4186',15553,'Clients, intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15556,'SYSCOHADA-CM','THIRDPARTY','419', 15533,'Clients crediteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15557,'SYSCOHADA-CM','THIRDPARTY','4191',15556,'Clients, avances et acompte reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15558,'SYSCOHADA-CM','THIRDPARTY','4192',15556,'Client - groupe, avances et acomptes reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15559,'SYSCOHADA-CM','THIRDPARTY','4194',15556,'Clients, dettes pour 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__, 15560,'SYSCOHADA-CM','THIRDPARTY','4198',15556,'Rabais, remises, ristournes et autres avoirs à accorder','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15561,'SYSCOHADA-CM','THIRDPARTY','42',  15512,'Personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15562,'SYSCOHADA-CM','THIRDPARTY','421', 15561,'Personnel, avanceqs et acomptes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15563,'SYSCOHADA-CM','THIRDPARTY','4211',15562,'Personnel, avances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15564,'SYSCOHADA-CM','THIRDPARTY','4212',15562,'Personnel, acomptes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15565,'SYSCOHADA-CM','THIRDPARTY','4213',15562,'Frais avancés et fournitures au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15566,'SYSCOHADA-CM','THIRDPARTY','422', 15561,'Personnel, remunerations due','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15567,'SYSCOHADA-CM','THIRDPARTY','4221',15566,'Personnel rémunérations dues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15568,'SYSCOHADA-CM','THIRDPARTY','4222',15566,'Personnel arrondis de paie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15569,'SYSCOHADA-CM','THIRDPARTY','423', 15561,'Personnel, oppositions, saisie-arrets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15570,'SYSCOHADA-CM','THIRDPARTY','4231',15569,'Personnel, oppositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15571,'SYSCOHADA-CM','THIRDPARTY','4232',15569,'Personnel, saisie arrêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15572,'SYSCOHADA-CM','THIRDPARTY','4233',15569,'Personnel, avis à tiers détenteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15573,'SYSCOHADA-CM','THIRDPARTY','424', 15561,'Personnel, oeuvres sociales internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15574,'SYSCOHADA-CM','THIRDPARTY','4241',15573,'Assistance médicale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15575,'SYSCOHADA-CM','THIRDPARTY','4242',15573,'Allocations familiales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15576,'SYSCOHADA-CM','THIRDPARTY','4245',15573,'Organisme sociaux rattachés à l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15577,'SYSCOHADA-CM','THIRDPARTY','4248',15573,'Autres oeuvres sociales internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15578,'SYSCOHADA-CM','THIRDPARTY','425', 15561,'Representants du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15579,'SYSCOHADA-CM','THIRDPARTY','4251',15578,'Délégués du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15580,'SYSCOHADA-CM','THIRDPARTY','4252',15578,'Syndicats et 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__, 15581,'SYSCOHADA-CM','THIRDPARTY','4258',15578,'Autres représentatants du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15582,'SYSCOHADA-CM','THIRDPARTY','426', 15561,'Personnel, participation aux benefices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15583,'SYSCOHADA-CM','THIRDPARTY','427', 15561,'Personnel-depots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15584,'SYSCOHADA-CM','THIRDPARTY','428', 15561,'Personnel, charges a payer et produits a recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15585,'SYSCOHADA-CM','THIRDPARTY','4281',15584,'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__, 15586,'SYSCOHADA-CM','THIRDPARTY','4286',15584,'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__, 15587,'SYSCOHADA-CM','THIRDPARTY','4287',15584,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15588,'SYSCOHADA-CM','THIRDPARTY','43',  15512,'Organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15589,'SYSCOHADA-CM','THIRDPARTY','431', 15588,'Securite sociale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15590,'SYSCOHADA-CM','THIRDPARTY','4311',15589,'Prestations familiales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15591,'SYSCOHADA-CM','THIRDPARTY','4312',15589,'Accidents de travail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15592,'SYSCOHADA-CM','THIRDPARTY','4313',15589,'Caisse de retraite obligatoire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15593,'SYSCOHADA-CM','THIRDPARTY','4314',15589,'Caisse de retraite facultative','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15594,'SYSCOHADA-CM','THIRDPARTY','4318',15589,'Autres cotisations sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15595,'SYSCOHADA-CM','THIRDPARTY','432', 15588,'Caisse de retraite complementaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15596,'SYSCOHADA-CM','THIRDPARTY','433', 15588,'Autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15597,'SYSCOHADA-CM','THIRDPARTY','4331',15596,'Mutuelle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15598,'SYSCOHADA-CM','THIRDPARTY','438', 15588,'Organismes sociaux, charges a payer et produits a recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15599,'SYSCOHADA-CM','THIRDPARTY','4381',15598,'Charges sociales sur gratifications à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15600,'SYSCOHADA-CM','THIRDPARTY','4382',15598,'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__, 15601,'SYSCOHADA-CM','THIRDPARTY','4386',15598,'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__, 15602,'SYSCOHADA-CM','THIRDPARTY','4387',15598,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15603,'SYSCOHADA-CM','THIRDPARTY','44',  15512,'Etat et collectivites publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15604,'SYSCOHADA-CM','THIRDPARTY','441', 15603,'Etat,impot sur les benefices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15605,'SYSCOHADA-CM','THIRDPARTY','442', 15603,'Etat, autres impots et taxes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15606,'SYSCOHADA-CM','THIRDPARTY','4421',15606,'Impôts et taxes d''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15607,'SYSCOHADA-CM','THIRDPARTY','4422',15606,'Impôts et taxes sur les collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15608,'SYSCOHADA-CM','THIRDPARTY','4423',15606,'Impôts et taxes recouvrables sur des obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15609,'SYSCOHADA-CM','THIRDPARTY','4424',15606,'Impôts et taxes recouvrables sur des associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15610,'SYSCOHADA-CM','THIRDPARTY','4426',15606,'Droits de douane','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15611,'SYSCOHADA-CM','THIRDPARTY','4428',15606,'Autres impôts et taxes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15612,'SYSCOHADA-CM','THIRDPARTY','443', 15603,'Etat, t.v.a. facturee','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15613,'SYSCOHADA-CM','THIRDPARTY','4431',15612,'T.v.a. facturée sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15614,'SYSCOHADA-CM','THIRDPARTY','4432',15612,'T.v.a. facturée sur prestations de service','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15615,'SYSCOHADA-CM','THIRDPARTY','4433',15612,'T.v.a. facturée sur travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15616,'SYSCOHADA-CM','THIRDPARTY','4434',15612,'T.v.a. facturée sur production livrée à soi-même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15617,'SYSCOHADA-CM','THIRDPARTY','4435',15612,'T.v.a. 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__, 15618,'SYSCOHADA-CM','THIRDPARTY','444', 15603,'Etat, t.v.a. due ou credit de t.v.a.','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15619,'SYSCOHADA-CM','THIRDPARTY','4441',15618,'Etat, t.v.a. due','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15620,'SYSCOHADA-CM','THIRDPARTY','4449',15618,'Etat, crédit de t.v.a. à reporter','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15621,'SYSCOHADA-CM','THIRDPARTY','445', 15603,'Etat, t.v.a. recuperable','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15622,'SYSCOHADA-CM','THIRDPARTY','4451',15621,'T.v.a. récupérable sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15623,'SYSCOHADA-CM','THIRDPARTY','4452',15621,'T.v.a. récupérable sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15624,'SYSCOHADA-CM','THIRDPARTY','4453',15621,'T.v.a. récupérable sur transports','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15625,'SYSCOHADA-CM','THIRDPARTY','4454',15621,'T.v.a. récupérable sur services extérieurs et autres charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15626,'SYSCOHADA-CM','THIRDPARTY','4455',15621,'T.v.a. récupérable 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__, 15627,'SYSCOHADA-CM','THIRDPARTY','4456',15621,'T.v.a. 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__, 15628,'SYSCOHADA-CM','THIRDPARTY','446', 15603,'Etat, autres 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__, 15629,'SYSCOHADA-CM','THIRDPARTY','447', 15603,'Etat, impots retenus a la source','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15630,'SYSCOHADA-CM','THIRDPARTY','4471',15629,'Impôt général sur le revenu','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15631,'SYSCOHADA-CM','THIRDPARTY','4472',15629,'Impôts sur salaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15632,'SYSCOHADA-CM','THIRDPARTY','4473',15629,'Contribution nationale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15633,'SYSCOHADA-CM','THIRDPARTY','4474',15629,'Contribution nationale de solidarité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15634,'SYSCOHADA-CM','THIRDPARTY','4478',15629,'Autres impôts et contributions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15635,'SYSCOHADA-CM','THIRDPARTY','448', 15603,'Etat, charges a payer et produits a recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15636,'SYSCOHADA-CM','THIRDPARTY','4486',15635,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15637,'SYSCOHADA-CM','THIRDPARTY','4487',15635,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15638,'SYSCOHADA-CM','THIRDPARTY','449', 15603,'Etats, creances et dettes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15639,'SYSCOHADA-CM','THIRDPARTY','4491',15638,'Etat, obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15640,'SYSCOHADA-CM','THIRDPARTY','4492',15638,'Etat, avances et acomptes versés sur impôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15641,'SYSCOHADA-CM','THIRDPARTY','4493',15638,'Etat, fonds de dotation à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15642,'SYSCOHADA-CM','THIRDPARTY','4494',15638,'Etat, subventions d''équipement à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15643,'SYSCOHADA-CM','THIRDPARTY','4495',15638,'Etat, subventions d''exploitation à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15644,'SYSCOHADA-CM','THIRDPARTY','4496',15638,'Etat, subventions d''équilibre à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15645,'SYSCOHADA-CM','THIRDPARTY','4499',15638,'Etat, fond réglementé provisionné','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15646,'SYSCOHADA-CM','THIRDPARTY','45',  15512,'Organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15647,'SYSCOHADA-CM','THIRDPARTY','451', 15646,'Operations avec les organismes africains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15648,'SYSCOHADA-CM','THIRDPARTY','452', 15646,'Operations avec les autres organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15649,'SYSCOHADA-CM','THIRDPARTY','458', 15646,'Organismes internationaux, fonds de dotation et subventions a recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15650,'SYSCOHADA-CM','THIRDPARTY','4581',15649,'Organismes internationaux, fonds de dotation à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15651,'SYSCOHADA-CM','THIRDPARTY','4582',15649,'Organismes internationaux, subventions à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15652,'SYSCOHADA-CM','THIRDPARTY','46',  15512,'Associes-groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15653,'SYSCOHADA-CM','THIRDPARTY','461', 15652,'Associes, operations sur le capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15654,'SYSCOHADA-CM','THIRDPARTY','4611',15653,'Associés apport en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15655,'SYSCOHADA-CM','THIRDPARTY','4612',15653,'Associés apport en numéraire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15656,'SYSCOHADA-CM','THIRDPARTY','4613',15653,'Actionnaires, capital souscrit appelé non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15657,'SYSCOHADA-CM','THIRDPARTY','4614',15653,'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__, 15658,'SYSCOHADA-CM','THIRDPARTY','4615',15653,'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__, 15659,'SYSCOHADA-CM','THIRDPARTY','4616',15653,'Associés, versements anticipés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15660,'SYSCOHADA-CM','THIRDPARTY','4617',15653,'Actionnaires défaillants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15661,'SYSCOHADA-CM','THIRDPARTY','4618',15653,'Associés, autres apports','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15662,'SYSCOHADA-CM','THIRDPARTY','4619',15653,'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__, 15663,'SYSCOHADA-CM','THIRDPARTY','462', 15652,'Associes, comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15664,'SYSCOHADA-CM','THIRDPARTY','4621',15663,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15665,'SYSCOHADA-CM','THIRDPARTY','4626',15663,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15666,'SYSCOHADA-CM','THIRDPARTY','463', 15652,'Associes, operations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15667,'SYSCOHADA-CM','THIRDPARTY','465', 15652,'Associes, dividendes a payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15668,'SYSCOHADA-CM','THIRDPARTY','466', 15652,'Groupe, comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15669,'SYSCOHADA-CM','THIRDPARTY','467', 15652,'Actionnaires, restant dû sur capital appele','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15670,'SYSCOHADA-CM','THIRDPARTY','47',  15512,'Debiteurs et crediteur divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15671,'SYSCOHADA-CM','THIRDPARTY','471', 15670,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15672,'SYSCOHADA-CM','THIRDPARTY','4711',15671,'Débiteurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15673,'SYSCOHADA-CM','THIRDPARTY','4712',15671,'Créditeurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15674,'SYSCOHADA-CM','THIRDPARTY','4713',15671,'Obligataires, comptes de souscription','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15675,'SYSCOHADA-CM','THIRDPARTY','472', 15670,'Versements restant a effectuer sur titres non liberes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15676,'SYSCOHADA-CM','THIRDPARTY','4726',15675,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15677,'SYSCOHADA-CM','THIRDPARTY','4727',15675,'Titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15678,'SYSCOHADA-CM','THIRDPARTY','4728',15675,'Titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15679,'SYSCOHADA-CM','THIRDPARTY','474', 15670,'Repartition periodique 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__, 15680,'SYSCOHADA-CM','THIRDPARTY','4746',15679,'Charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15681,'SYSCOHADA-CM','THIRDPARTY','4747',15679,'Produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15682,'SYSCOHADA-CM','THIRDPARTY','475', 15670,'Creances sur travaux non encore facturables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15683,'SYSCOHADA-CM','THIRDPARTY','476', 15670,'Charges constatees d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15684,'SYSCOHADA-CM','THIRDPARTY','477', 15670,'Produits constates d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15685,'SYSCOHADA-CM','THIRDPARTY','478', 15670,'Ecarts de conversion actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15686,'SYSCOHADA-CM','THIRDPARTY','4781',15685,'Diminution des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15687,'SYSCOHADA-CM','THIRDPARTY','4782',15685,'Augmentation des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15688,'SYSCOHADA-CM','THIRDPARTY','4788',15685,'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__, 15689,'SYSCOHADA-CM','THIRDPARTY','479', 15670,'Ecarts de conversion passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15690,'SYSCOHADA-CM','THIRDPARTY','4791',15689,'Augmentation de créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15691,'SYSCOHADA-CM','THIRDPARTY','4792',15689,'Diminution des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15692,'SYSCOHADA-CM','THIRDPARTY','4798',15689,'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__, 15693,'SYSCOHADA-CM','THIRDPARTY','48',  15512,'Creances et dettes hors activites ordinaires (hao)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15694,'SYSCOHADA-CM','THIRDPARTY','481', 15693,'Fournisseurs d''investissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15695,'SYSCOHADA-CM','THIRDPARTY','4811',15694,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15696,'SYSCOHADA-CM','THIRDPARTY','4812',15694,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15697,'SYSCOHADA-CM','THIRDPARTY','4817',15694,'Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15698,'SYSCOHADA-CM','THIRDPARTY','4818',15694,'Factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15699,'SYSCOHADA-CM','THIRDPARTY','482', 15693,'Fournisseurs d''investissements, effets a payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15700,'SYSCOHADA-CM','THIRDPARTY','483', 15693,'Dettes sur acquisition de titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15701,'SYSCOHADA-CM','THIRDPARTY','484', 15693,'Autres dettes hors activites ordinaires (h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15702,'SYSCOHADA-CM','THIRDPARTY','485', 15693,'Creances 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__, 15703,'SYSCOHADA-CM','THIRDPARTY','4851',15702,'En compte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15704,'SYSCOHADA-CM','THIRDPARTY','4852',15702,'Effet à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15705,'SYSCOHADA-CM','THIRDPARTY','4855',15702,'Créances sur cessions immobilisations effets escomptés et non échus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15706,'SYSCOHADA-CM','THIRDPARTY','4857',15702,'Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15707,'SYSCOHADA-CM','THIRDPARTY','4858',15702,'Factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15708,'SYSCOHADA-CM','THIRDPARTY','486', 15693,'Creances sur cessions de titre de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15709,'SYSCOHADA-CM','THIRDPARTY','488', 15693,'Autres creances hors activites ordinaires (h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15710,'SYSCOHADA-CM','THIRDPARTY','49',  15512,'Depreciations des comptes fournisseurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15711,'SYSCOHADA-CM','THIRDPARTY','491', 15710,'Depreciations des comptes clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15712,'SYSCOHADA-CM','THIRDPARTY','4911',15711,'Créances litigieuses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15713,'SYSCOHADA-CM','THIRDPARTY','4912',15711,'Créances douteuses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15714,'SYSCOHADA-CM','THIRDPARTY','492', 15710,'Depreciations des comptes personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15715,'SYSCOHADA-CM','THIRDPARTY','493', 15710,'Depreciations des comptes organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15716,'SYSCOHADA-CM','THIRDPARTY','494', 15710,'Depreciations des comptes etats et collectivites publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15717,'SYSCOHADA-CM','THIRDPARTY','495', 15710,'Depreciations des comptes organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15718,'SYSCOHADA-CM','THIRDPARTY','496', 15710,'Depreciations des comptes associes et groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15719,'SYSCOHADA-CM','THIRDPARTY','4962',15718,'Associés, comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15720,'SYSCOHADA-CM','THIRDPARTY','4963',15718,'Associés, 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__, 15721,'SYSCOHADA-CM','THIRDPARTY','4966',15718,'Groupe, comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15722,'SYSCOHADA-CM','THIRDPARTY','497', 15710,'Depreciations des comptes debiteurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15723,'SYSCOHADA-CM','THIRDPARTY','498', 15710,'Depreciations des comptes de creances h.a.o.','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15724,'SYSCOHADA-CM','THIRDPARTY','4981',15723,'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__, 15725,'SYSCOHADA-CM','THIRDPARTY','4982',15723,'Créances sur cessions de titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15726,'SYSCOHADA-CM','THIRDPARTY','4983',15723,'Autres créances (h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15727,'SYSCOHADA-CM','THIRDPARTY','499', 15710,'Risques provisionnes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15728,'SYSCOHADA-CM','THIRDPARTY','4991',15727,'Sur opérations d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15729,'SYSCOHADA-CM','THIRDPARTY','4998',15727,'Sur opérations (h.a.o.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15730,'SYSCOHADA-CM','FINAN','5',            0,'Titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15731,'SYSCOHADA-CM','FINAN','501',      15730,'Titres du tresor et bon de caisse a court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15732,'SYSCOHADA-CM','FINAN','5011',     15731,'Titres du trésor à court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15733,'SYSCOHADA-CM','FINAN','5012',     15731,'Titres d''organismes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15734,'SYSCOHADA-CM','FINAN','5013',     15731,'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__, 15735,'SYSCOHADA-CM','FINAN','502',      15730,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15736,'SYSCOHADA-CM','FINAN','5021',     15735,'Actions propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15737,'SYSCOHADA-CM','FINAN','5022',     15735,'Actions cotées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15738,'SYSCOHADA-CM','FINAN','5023',     15735,'Actions non cotées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15739,'SYSCOHADA-CM','FINAN','5024',     15735,'Actions démembrées (certificats d''investissement; droits de vote)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15740,'SYSCOHADA-CM','FINAN','5025',     15735,'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__, 15741,'SYSCOHADA-CM','FINAN','503',      15730,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15742,'SYSCOHADA-CM','FINAN','5031',     15741,'Obligations émises par la société et rachetées par elle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15743,'SYSCOHADA-CM','FINAN','5032',     15741,'Obligations cotées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15744,'SYSCOHADA-CM','FINAN','5033',     15741,'Obligations non cotées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15745,'SYSCOHADA-CM','FINAN','5035',     15741,'Autres titres conférant un droit de créance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15746,'SYSCOHADA-CM','FINAN','504',      15730,'Bon de souscription','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15747,'SYSCOHADA-CM','FINAN','5042',     15746,'Bons de souscription d''actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15748,'SYSCOHADA-CM','FINAN','5043',     15746,'Bon de souscription d''obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15749,'SYSCOHADA-CM','FINAN','505',      15730,'Titres negociables hors region','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15750,'SYSCOHADA-CM','FINAN','506',      15730,'Interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15751,'SYSCOHADA-CM','FINAN','5061',     15750,'Titres 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__, 15752,'SYSCOHADA-CM','FINAN','5062',     15750,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15753,'SYSCOHADA-CM','FINAN','5063',     15750,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15754,'SYSCOHADA-CM','FINAN','508',      15730,'Autres valeurs assimilees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15755,'SYSCOHADA-CM','FINAN','51',       15730,'Valeurs a encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15756,'SYSCOHADA-CM','FINAN','511',      15755,'Effets a encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15757,'SYSCOHADA-CM','FINAN','512',      15755,'Effets a l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15758,'SYSCOHADA-CM','FINAN','513',      15755,'Cheques a encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15759,'SYSCOHADA-CM','FINAN','514',      15755,'Cheques a l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15760,'SYSCOHADA-CM','FINAN','515',      15755,'Cartes de credit a encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15761,'SYSCOHADA-CM','FINAN','518',      15755,'Autres valeurs a l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15762,'SYSCOHADA-CM','FINAN','5181',     15761,'Warrants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15763,'SYSCOHADA-CM','FINAN','5182',     15761,'Billets de fonds','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15764,'SYSCOHADA-CM','FINAN','5185',     15761,'Chèque de voyage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15765,'SYSCOHADA-CM','FINAN','5186',     15761,'Coupons échus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15766,'SYSCOHADA-CM','FINAN','5187',     15761,'Intérêts échus des obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15767,'SYSCOHADA-CM','FINAN','52',       15730,'Banques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15768,'SYSCOHADA-CM','FINAN','521',      15767,'Banques locales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15769,'SYSCOHADA-CM','FINAN','5211',     15768,'Banque x','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15770,'SYSCOHADA-CM','FINAN','5212',     15768,'Banque y','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15771,'SYSCOHADA-CM','FINAN','522',      15767,'Banques autres etats region','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15772,'SYSCOHADA-CM','FINAN','523',      15767,'Banques autres etats zone monetaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15773,'SYSCOHADA-CM','FINAN','524',      15767,'Banques hors zone monetaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15774,'SYSCOHADA-CM','FINAN','526',      15767,'Banques, interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15775,'SYSCOHADA-CM','FINAN','5261',     15768,'Banques, intérêts courus, charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15776,'SYSCOHADA-CM','FINAN','5267',     15768,'Banques, intérêts courus, produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15777,'SYSCOHADA-CM','FINAN','53',       15730,'Etablissements financiers et assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15778,'SYSCOHADA-CM','FINAN','531',      15777,'Cheques postaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15779,'SYSCOHADA-CM','FINAN','532',      15777,'Tresor','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15780,'SYSCOHADA-CM','FINAN','533',      15777,'Societe de gestion et d''intermediation (s.g.i.)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15781,'SYSCOHADA-CM','FINAN','536',      15777,'Etablissements financiers, interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15782,'SYSCOHADA-CM','FINAN','5361',     15781,'Etablissements financiers, intérêts courus, charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15783,'SYSCOHADA-CM','FINAN','5362',     15781,'Etablissements financiers, intérêts courus, produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15784,'SYSCOHADA-CM','FINAN','538',      15777,'Autres organismes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15785,'SYSCOHADA-CM','FINAN','54',       15730,'Instruments de tresorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15786,'SYSCOHADA-CM','FINAN','541',      15785,'Options de taux d''interets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15787,'SYSCOHADA-CM','FINAN','542',      15785,'Options de taux de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15788,'SYSCOHADA-CM','FINAN','543',      15785,'Options de taux boursiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15789,'SYSCOHADA-CM','FINAN','544',      15785,'Instruments de marches  a terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15790,'SYSCOHADA-CM','FINAN','545',      15785,'Avoirs d''or et autres metaux precieux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15791,'SYSCOHADA-CM','FINAN','56',       15730,'Banques, credits de tresorerie et d''escompte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15792,'SYSCOHADA-CM','FINAN','561',      15791,'Credits de tresorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15793,'SYSCOHADA-CM','FINAN','564',      15791,'Escompte de credits de campagne','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15794,'SYSCOHADA-CM','FINAN','565',      15791,'Escompte de credits ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15795,'SYSCOHADA-CM','FINAN','566',      15791,'Banques, credits de tresorerie, interets courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15796,'SYSCOHADA-CM','FINAN','5661',     15795,'Banques, crédits de trésorerie, intérêts courus, charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15797,'SYSCOHADA-CM','FINAN','5667',     15795,'Banques, crédits de trésorerie, intérêts courus, produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15798,'SYSCOHADA-CM','FINAN','57',       15730,'Caisse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15799,'SYSCOHADA-CM','FINAN','571',      15798,'Caisse siege social','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15800,'SYSCOHADA-CM','FINAN','5711',     15799,'En unités monétaires légales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15801,'SYSCOHADA-CM','FINAN','5712',     15799,'En devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15802,'SYSCOHADA-CM','FINAN','572',      15798,'Caisse succursale a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15803,'SYSCOHADA-CM','FINAN','5721',     15802,'En unités monétaires légales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15804,'SYSCOHADA-CM','FINAN','5722',     15802,'En devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15805,'SYSCOHADA-CM','FINAN','573',      15798,'Caisse succursale b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15806,'SYSCOHADA-CM','FINAN','5731',     15805,'En unités monétaires légales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15807,'SYSCOHADA-CM','FINAN','5732',     15805,'En devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15808,'SYSCOHADA-CM','FINAN','58',       15730,'Regies d''avances, accreditifs et virements internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15809,'SYSCOHADA-CM','FINAN','581',      15808,'Regies d''avances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15810,'SYSCOHADA-CM','FINAN','582',      15808,'Accreditifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15811,'SYSCOHADA-CM','FINAN','585',      15808,'Virements de fonds','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15812,'SYSCOHADA-CM','FINAN','588',      15808,'Autres virements internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15813,'SYSCOHADA-CM','FINAN','59',       15730,'Depreciations des titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15814,'SYSCOHADA-CM','FINAN','591',      15813,'Depreciations des titres et valeurs a encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15815,'SYSCOHADA-CM','FINAN','592',      15813,'Depreciations des comptes banques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15816,'SYSCOHADA-CM','FINAN','593',      15813,'Depreciations des comptes etablissements financiers et assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15817,'SYSCOHADA-CM','FINAN','594',      15813,'Depreciations des comptes d''instruments de tresorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15818,'SYSCOHADA-CM','FINAN','599',      15813,'Risques provisionnes a caractere financier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15819,'SYSCOHADA-CM','EXPENSE','6',          0,'Achats et variations de stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15820,'SYSCOHADA-CM','EXPENSE','601',    15819,'Achats de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15821,'SYSCOHADA-CM','EXPENSE','6011',   16820,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15822,'SYSCOHADA-CM','EXPENSE','6012',   16820,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15823,'SYSCOHADA-CM','EXPENSE','6013',   16820,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15824,'SYSCOHADA-CM','EXPENSE','6014',   16820,'Aux entreprises du groupe hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15825,'SYSCOHADA-CM','EXPENSE','6019',   16820,'Rabais, remises et ristournes obtenus (non ventilés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15826,'SYSCOHADA-CM','EXPENSE','602',    15819,'Achats de matieres premieres et fournitures liees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15827,'SYSCOHADA-CM','EXPENSE','6021',   15826,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15828,'SYSCOHADA-CM','EXPENSE','6022',   15826,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15829,'SYSCOHADA-CM','EXPENSE','6023',   15826,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15830,'SYSCOHADA-CM','EXPENSE','6024',   15826,'Aux entreprises du groupe hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15831,'SYSCOHADA-CM','EXPENSE','6029',   15826,'Rabais, remises et ristournes obtenus (non ventilés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15832,'SYSCOHADA-CM','EXPENSE','603',    15819,'Variations des stocks et biens achetes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15833,'SYSCOHADA-CM','EXPENSE','6031',   15832,'Variations 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__, 15834,'SYSCOHADA-CM','EXPENSE','6032',   15832,'Variations des stocks de matiéres premiéres et fournitures liées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15835,'SYSCOHADA-CM','EXPENSE','6033',   15832,'Variations 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__, 15836,'SYSCOHADA-CM','EXPENSE','604',    15819,'Achats stockes de matieres et fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15837,'SYSCOHADA-CM','EXPENSE','6041',   15836,'Matiéres consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15838,'SYSCOHADA-CM','EXPENSE','6042',   15836,'Matiéres combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15839,'SYSCOHADA-CM','EXPENSE','6043',   15836,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15840,'SYSCOHADA-CM','EXPENSE','6044',   15836,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15841,'SYSCOHADA-CM','EXPENSE','6046',   15836,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15842,'SYSCOHADA-CM','EXPENSE','6047',   15836,'Fournitures de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15843,'SYSCOHADA-CM','EXPENSE','6049',   15836,'Rabais, remises et ristournes obtenus (non ventilés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15844,'SYSCOHADA-CM','EXPENSE','605',    15819,'Autres achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15845,'SYSCOHADA-CM','EXPENSE','6051',   15844,'Fournitures non stockables - eau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15846,'SYSCOHADA-CM','EXPENSE','6052',   15844,'Fournitures non stockables - electricité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15847,'SYSCOHADA-CM','EXPENSE','6053',   15844,'Fournitures non stockables - autres énergies','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15848,'SYSCOHADA-CM','EXPENSE','6054',   15844,'Fournitures d''entretien non stockables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15849,'SYSCOHADA-CM','EXPENSE','6055',   15844,'Fournitures de bureau non stockables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15850,'SYSCOHADA-CM','EXPENSE','6056',   15844,'Achats de petits matériel et outillage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15851,'SYSCOHADA-CM','EXPENSE','6057',   15844,'Achats d''études 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__, 15852,'SYSCOHADA-CM','EXPENSE','6058',   15844,'Achats de travaux, matériels et équipements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15853,'SYSCOHADA-CM','EXPENSE','6059',   15844,'Rabais, remises et ristournes obtenus (non ventilés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15854,'SYSCOHADA-CM','EXPENSE','608',    15819,'Achats d''emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15855,'SYSCOHADA-CM','EXPENSE','6081',   15854,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15856,'SYSCOHADA-CM','EXPENSE','6082',   15854,'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__, 15857,'SYSCOHADA-CM','EXPENSE','6083',   15854,'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__, 15858,'SYSCOHADA-CM','EXPENSE','6089',   15854,'Rabais, remises et ristournes obtenus (non ventilés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15859,'SYSCOHADA-CM','EXPENSE','61',     15819,'Transports','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15860,'SYSCOHADA-CM','EXPENSE','611',    15859,'Transports sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15861,'SYSCOHADA-CM','EXPENSE','612',    15859,'Transport sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15862,'SYSCOHADA-CM','EXPENSE','613',    15859,'Transports pour le compte de tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15863,'SYSCOHADA-CM','EXPENSE','614',    15859,'Transports du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15864,'SYSCOHADA-CM','EXPENSE','616',    15859,'Transports de plis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15865,'SYSCOHADA-CM','EXPENSE','618',    15859,'Autres frais de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15866,'SYSCOHADA-CM','EXPENSE','6181',   15865,'Voyages et déplacements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15867,'SYSCOHADA-CM','EXPENSE','6182',   15865,'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__, 15868,'SYSCOHADA-CM','EXPENSE','6183',   15865,'Transports administratifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15869,'SYSCOHADA-CM','EXPENSE','62',     15819,'Services exterieurs a','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15870,'SYSCOHADA-CM','EXPENSE','621',    15869,'Sous traitance generale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15871,'SYSCOHADA-CM','EXPENSE','622',    15869,'Locations et charges locatives','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15872,'SYSCOHADA-CM','EXPENSE','6221',   15871,'Locations de terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15873,'SYSCOHADA-CM','EXPENSE','6222',   15871,'Locations de bâtiments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15874,'SYSCOHADA-CM','EXPENSE','6223',   15871,'Location de matériels et outillages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15875,'SYSCOHADA-CM','EXPENSE','6224',   15871,'Malis sur emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15876,'SYSCOHADA-CM','EXPENSE','6225',   15871,'Locations d''emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15877,'SYSCOHADA-CM','EXPENSE','6228',   15871,'Locations et charges locatives diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15878,'SYSCOHADA-CM','EXPENSE','623',    15869,'Redevances de credit bail et contrats assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15879,'SYSCOHADA-CM','EXPENSE','6232',   15878,'Crédits-bail immobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15880,'SYSCOHADA-CM','EXPENSE','6233',   15878,'Crédits-bail mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15881,'SYSCOHADA-CM','EXPENSE','6235',   15878,'Contrats assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15882,'SYSCOHADA-CM','EXPENSE','624',    15869,'Entretiens, reparations et maintenance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15883,'SYSCOHADA-CM','EXPENSE','6241',   15882,'Entretien et réparation des biens immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15884,'SYSCOHADA-CM','EXPENSE','6242',   15882,'Entretien et réparation des biens mobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15885,'SYSCOHADA-CM','EXPENSE','6243',   15882,'Maintenance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15886,'SYSCOHADA-CM','EXPENSE','6248',   15882,'Autres entretiens et réparations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15887,'SYSCOHADA-CM','EXPENSE','625',    15869,'Primes d''assurance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15888,'SYSCOHADA-CM','EXPENSE','6251',   15887,'Assurances multirisques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15889,'SYSCOHADA-CM','EXPENSE','6252',   15887,'Assurances matériel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15890,'SYSCOHADA-CM','EXPENSE','6253',   15887,'Assurances risques d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15891,'SYSCOHADA-CM','EXPENSE','6254',   15887,'Assurances responsabilité du producteur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15892,'SYSCOHADA-CM','EXPENSE','6255',   15887,'Assurances insolvabilité clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15893,'SYSCOHADA-CM','EXPENSE','6256',   15887,'Assurances transport sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15894,'SYSCOHADA-CM','EXPENSE','6257',   15887,'Assurances transport sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15895,'SYSCOHADA-CM','EXPENSE','6258',   15887,'Autres primes d''assurances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15896,'SYSCOHADA-CM','EXPENSE','626',    15869,'Etudes, recherches et documentation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15897,'SYSCOHADA-CM','EXPENSE','6261',   15896,'Etudes et recherches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15898,'SYSCOHADA-CM','EXPENSE','6265',   15896,'Documentation générale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15899,'SYSCOHADA-CM','EXPENSE','6266',   15896,'Documentation technique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15900,'SYSCOHADA-CM','EXPENSE','627',    15869,'Publicite, publications, relations publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15901,'SYSCOHADA-CM','EXPENSE','6271',   15900,'Annonces, insertions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15902,'SYSCOHADA-CM','EXPENSE','6272',   15900,'Catalogues, imprimés publicitaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15903,'SYSCOHADA-CM','EXPENSE','6273',   15900,'Echantillons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15904,'SYSCOHADA-CM','EXPENSE','6274',   15900,'Foires et expositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15905,'SYSCOHADA-CM','EXPENSE','6275',   15900,'Publications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15906,'SYSCOHADA-CM','EXPENSE','6276',   15900,'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__, 15907,'SYSCOHADA-CM','EXPENSE','6277',   15900,'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__, 15908,'SYSCOHADA-CM','EXPENSE','6278',   15900,'Autres charges de publicités et relations publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15909,'SYSCOHADA-CM','EXPENSE','628',    15869,'Frais de telecommunications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15910,'SYSCOHADA-CM','EXPENSE','6281',   15909,'Frais de téléphone','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15911,'SYSCOHADA-CM','EXPENSE','6282',   15909,'Frais de télex','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15912,'SYSCOHADA-CM','EXPENSE','6283',   15909,'Frais de télécopie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15913,'SYSCOHADA-CM','EXPENSE','6288',   15909,'Autres frais de télécommunications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15914,'SYSCOHADA-CM','EXPENSE','63',     15819,'Services exterieurs b','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15915,'SYSCOHADA-CM','EXPENSE','631',    15914,'Frais bancaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15916,'SYSCOHADA-CM','EXPENSE','6311',   15915,'Frais sur titre (achats, vente, garde)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15917,'SYSCOHADA-CM','EXPENSE','6312',   15915,'Frais sur effets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15918,'SYSCOHADA-CM','EXPENSE','6313',   15915,'Locations de coffres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15919,'SYSCOHADA-CM','EXPENSE','6315',   15915,'Commissions sur cartes de crédit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15920,'SYSCOHADA-CM','EXPENSE','6316',   15915,'Frais d''émission d''emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15921,'SYSCOHADA-CM','EXPENSE','6318',   15915,'Autres frais bancaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15922,'SYSCOHADA-CM','EXPENSE','632',    15914,'Remunerations d''intermediaires et de conseils','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15923,'SYSCOHADA-CM','EXPENSE','6321',   15922,'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__, 15924,'SYSCOHADA-CM','EXPENSE','6322',   15922,'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__, 15925,'SYSCOHADA-CM','EXPENSE','6323',   15922,'Rémunérations des transitaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15926,'SYSCOHADA-CM','EXPENSE','6324',   15922,'Honoraires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15927,'SYSCOHADA-CM','EXPENSE','6325',   15922,'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__, 15928,'SYSCOHADA-CM','EXPENSE','6328',   15922,'Divers frais','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15929,'SYSCOHADA-CM','EXPENSE','633',    15914,'Frais de formation du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15930,'SYSCOHADA-CM','EXPENSE','634',    15914,'Redevances pour brevets, licences, logiciels et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15931,'SYSCOHADA-CM','EXPENSE','6342',   15930,'Redevances pour brevets, licences, concessions et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15932,'SYSCOHADA-CM','EXPENSE','6343',   15930,'Redevances pour logiciel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15933,'SYSCOHADA-CM','EXPENSE','6344',   15930,'Redevances pour marques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15934,'SYSCOHADA-CM','EXPENSE','635',    15914,'Cotisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15935,'SYSCOHADA-CM','EXPENSE','6351',   15934,'Cotisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15936,'SYSCOHADA-CM','EXPENSE','6358',   15934,'Concours divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15937,'SYSCOHADA-CM','EXPENSE','636',    15914,'Redevances verses au concedant (concessions service public)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15938,'SYSCOHADA-CM','EXPENSE','637',    15914,'Remunerations du personnel exterieur a l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15939,'SYSCOHADA-CM','EXPENSE','6371',   15938,'Personnel intérimaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15940,'SYSCOHADA-CM','EXPENSE','6372',   15938,'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__, 15941,'SYSCOHADA-CM','EXPENSE','638',    15914,'Autres charges externes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15942,'SYSCOHADA-CM','EXPENSE','6381',   15941,'Frais de recrutement du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15943,'SYSCOHADA-CM','EXPENSE','6382',   15941,'Frais de déménagement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15944,'SYSCOHADA-CM','EXPENSE','6383',   15941,'Réceptions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15945,'SYSCOHADA-CM','EXPENSE','6384',   15941,'Missions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15946,'SYSCOHADA-CM','EXPENSE','64',     15819,'Impots et taxes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15947,'SYSCOHADA-CM','EXPENSE','641',    15946,'Impots et taxes directs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15948,'SYSCOHADA-CM','EXPENSE','6411',   15947,'Impots fonciers et taxes annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15949,'SYSCOHADA-CM','EXPENSE','6412',   15947,'Patentes, licences et taxes annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15950,'SYSCOHADA-CM','EXPENSE','6413',   15947,'Taxes sur appointements et salaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15951,'SYSCOHADA-CM','EXPENSE','6414',   15947,'Taxes d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15952,'SYSCOHADA-CM','EXPENSE','6415',   15947,'Formation professionnelle continue','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15953,'SYSCOHADA-CM','EXPENSE','6418',   15947,'Autres impôts et taxes directs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15954,'SYSCOHADA-CM','EXPENSE','645',    15946,'Impots et taxes indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15955,'SYSCOHADA-CM','EXPENSE','646',    15946,'Droits d''enregistrement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15956,'SYSCOHADA-CM','EXPENSE','6461',   15955,'Droits de mutation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15957,'SYSCOHADA-CM','EXPENSE','6462',   15955,'Droits de timbre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15958,'SYSCOHADA-CM','EXPENSE','6463',   15955,'Taxes sur les véhicules de société','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15959,'SYSCOHADA-CM','EXPENSE','6464',   15955,'Vignettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15960,'SYSCOHADA-CM','EXPENSE','6468',   15955,'Autres droits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15961,'SYSCOHADA-CM','EXPENSE','647',    15946,'Penalites et amendes fiscales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15962,'SYSCOHADA-CM','EXPENSE','6471',   15961,'Pénalités d''assiette, impots directs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15963,'SYSCOHADA-CM','EXPENSE','6472',   15961,'Pénalités d''assiette, impôts indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15964,'SYSCOHADA-CM','EXPENSE','6473',   15961,'Pénalités de recouvrement, impôts directs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15965,'SYSCOHADA-CM','EXPENSE','6474',   15961,'Pénalités de recouvrement, impôts indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15966,'SYSCOHADA-CM','EXPENSE','6478',   15961,'Autres amendes pénales et fiscales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15967,'SYSCOHADA-CM','EXPENSE','648',    15946,'Autres impots et taxes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15968,'SYSCOHADA-CM','EXPENSE','65',     15819,'Autres charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15969,'SYSCOHADA-CM','EXPENSE','651',    15968,'Pertes sur creances clients et autres debiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15970,'SYSCOHADA-CM','EXPENSE','6511',   15969,'Pertes sur clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15971,'SYSCOHADA-CM','EXPENSE','6515',   15969,'Autres débiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15972,'SYSCOHADA-CM','EXPENSE','652',    15968,'Quote-part de resultat sur operations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15973,'SYSCOHADA-CM','EXPENSE','6521',   15972,'Quote-part transféré de bénéfices (comptabilté du gérants)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15974,'SYSCOHADA-CM','EXPENSE','6525',   15972,'Pertes imputées par transfert (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__, 15975,'SYSCOHADA-CM','EXPENSE','653',    15968,'Quote-part de resultat annulee sur execution partielle de contrats pluri-exercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15976,'SYSCOHADA-CM','EXPENSE','654',    15968,'Valeur comptable des cessions courantes d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15977,'SYSCOHADA-CM','EXPENSE','658',    15968,'Charges diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15978,'SYSCOHADA-CM','EXPENSE','6581',   15977,'Jetons de présence et autres rémunérations d''administrateurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15979,'SYSCOHADA-CM','EXPENSE','6582',   15977,'Dons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15980,'SYSCOHADA-CM','EXPENSE','6583',   15977,'Mécénat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15981,'SYSCOHADA-CM','EXPENSE','659',    15968,'Charges provisionnees d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15982,'SYSCOHADA-CM','EXPENSE','6591',   15981,'Sur risque à court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15983,'SYSCOHADA-CM','EXPENSE','6593',   15981,'Sur stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15984,'SYSCOHADA-CM','EXPENSE','6594',   15981,'Sur créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15985,'SYSCOHADA-CM','EXPENSE','6598',   15981,'Autres charges provisionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15986,'SYSCOHADA-CM','EXPENSE','66',     15819,'Charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15987,'SYSCOHADA-CM','EXPENSE','661',    15986,'Remunerations directes versees au personnel national','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15988,'SYSCOHADA-CM','EXPENSE','6611',   15987,'Appointements salaires et commissions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15989,'SYSCOHADA-CM','EXPENSE','6612',   15987,'Primes et gratifications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15990,'SYSCOHADA-CM','EXPENSE','6613',   15987,'Congés payés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15991,'SYSCOHADA-CM','EXPENSE','6614',   15987,'Indemnités de préavis, de licencement et de recherche d''embauche','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15992,'SYSCOHADA-CM','EXPENSE','6615',   15987,'Indemnités de maladie versées aux travailleurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15993,'SYSCOHADA-CM','EXPENSE','6616',   15987,'Supplément familial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15994,'SYSCOHADA-CM','EXPENSE','6617',   15987,'Avantages en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15995,'SYSCOHADA-CM','EXPENSE','6618',   15987,'Autres rémunérations directes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15996,'SYSCOHADA-CM','EXPENSE','662',    15986,'Remunerations directes versees au personnel non national','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15997,'SYSCOHADA-CM','EXPENSE','6621',   15996,'Appointements salaires et commissions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15998,'SYSCOHADA-CM','EXPENSE','6622',   15996,'Primes et gratifications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15999,'SYSCOHADA-CM','EXPENSE','6623',   15996,'Congés payés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16000,'SYSCOHADA-CM','EXPENSE','6624',   15996,'Indemnités de préavis, de licencement et de recherche d''embauche','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16001,'SYSCOHADA-CM','EXPENSE','6625',   15996,'Indemnités de maladie versées aux travailleurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16002,'SYSCOHADA-CM','EXPENSE','6626',   15996,'Supplément familial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16003,'SYSCOHADA-CM','EXPENSE','6627',   15996,'Avantages en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16004,'SYSCOHADA-CM','EXPENSE','6628',   15996,'Autres rémunérations directes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16005,'SYSCOHADA-CM','EXPENSE','663',    15986,'Indemnites forfaitaires versees au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16006,'SYSCOHADA-CM','EXPENSE','6631',   16005,'Indemnités de logement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16007,'SYSCOHADA-CM','EXPENSE','6632',   16005,'Indemnités de représentation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16008,'SYSCOHADA-CM','EXPENSE','6633',   16005,'Indemnités d''expatriation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16009,'SYSCOHADA-CM','EXPENSE','6638',   16005,'Autres indemnités et avantages divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16010,'SYSCOHADA-CM','EXPENSE','664',    15986,'Charges sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16011,'SYSCOHADA-CM','EXPENSE','6641',   16010,'Charges sociales sur rémunération du personnel national','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16012,'SYSCOHADA-CM','EXPENSE','6642',   16010,'Charges sociales sur rémunération du personnel non national','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16013,'SYSCOHADA-CM','EXPENSE','666',    15986,'Remunerations et charges sociales de l''exploitant individuel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16014,'SYSCOHADA-CM','EXPENSE','6661',   16013,'Rémunérations 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__, 16015,'SYSCOHADA-CM','EXPENSE','6662',   16013,'Charges sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16016,'SYSCOHADA-CM','EXPENSE','667',    15986,'Remunerations transferee de personnel exterieur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16017,'SYSCOHADA-CM','EXPENSE','6671',   16016,'Personnel intérimaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16018,'SYSCOHADA-CM','EXPENSE','6672',   16016,'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__, 16019,'SYSCOHADA-CM','EXPENSE','668',    15986,'Autres charges sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16020,'SYSCOHADA-CM','EXPENSE','6681',   16019,'Versements aux syndicats et comités d''entreprise, d''établisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16021,'SYSCOHADA-CM','EXPENSE','6682',   16019,'Versements aux comité d''hygiéne et de sécurité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16022,'SYSCOHADA-CM','EXPENSE','6683',   16019,'Versements aux autres oeuvres sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16023,'SYSCOHADA-CM','EXPENSE','6684',   16019,'Médecine du travail et pharmacie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16024,'SYSCOHADA-CM','EXPENSE','67',     15819,'Frais financiers et charges assimilees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16025,'SYSCOHADA-CM','EXPENSE','671',    16024,'Interets des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16026,'SYSCOHADA-CM','EXPENSE','6711',   16025,'Emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16027,'SYSCOHADA-CM','EXPENSE','6712',   16025,'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__, 16028,'SYSCOHADA-CM','EXPENSE','6713',   16025,'Dettes 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__, 16029,'SYSCOHADA-CM','EXPENSE','672',    16024,'Interets dans loyers de credit bail et contrats assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16030,'SYSCOHADA-CM','EXPENSE','6721',   16029,'Intérêts dans loyers 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__, 16031,'SYSCOHADA-CM','EXPENSE','6722',   16029,'Intérêts dans loyers 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__, 16032,'SYSCOHADA-CM','EXPENSE','6723',   16029,'Intérêts dans loyers des autres contrats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16033,'SYSCOHADA-CM','EXPENSE','673',    16024,'Escomptes accordes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16034,'SYSCOHADA-CM','EXPENSE','674',    16024,'Autres interets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16035,'SYSCOHADA-CM','EXPENSE','6741',   16034,'Avances reçues et dépôts créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16036,'SYSCOHADA-CM','EXPENSE','6742',   16034,'Comptes courants bloqués','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16037,'SYSCOHADA-CM','EXPENSE','6743',   16034,'Intérêts sur obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16038,'SYSCOHADA-CM','EXPENSE','6744',   16034,'Intérêts sur dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16039,'SYSCOHADA-CM','EXPENSE','6745',   16034,'Intérêts bancaires et sur opérations de trésorerie et d''escompte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16040,'SYSCOHADA-CM','EXPENSE','6748',   16034,'Intérêts sur dettes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16041,'SYSCOHADA-CM','EXPENSE','675',    16024,'Escomptes des effets de commerce','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16042,'SYSCOHADA-CM','EXPENSE','676',    16024,'Pertes de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16043,'SYSCOHADA-CM','EXPENSE','677',    16024,'Pertes sur cessions de titres  de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16044,'SYSCOHADA-CM','EXPENSE','678',    16024,'Pertes sur risques financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16045,'SYSCOHADA-CM','EXPENSE','6781',   16044,'Sur rentes viagères','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16046,'SYSCOHADA-CM','EXPENSE','6782',   16044,'Sur opérations fiancières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16047,'SYSCOHADA-CM','EXPENSE','6783',   16044,'Sur instruments de trésorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16048,'SYSCOHADA-CM','EXPENSE','679',    16024,'Charges provisionnees financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16049,'SYSCOHADA-CM','EXPENSE','6791',   16048,'Sur risque financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16050,'SYSCOHADA-CM','EXPENSE','6795',   16048,'Sur titres de placements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16051,'SYSCOHADA-CM','EXPENSE','6798',   16048,'Autres charges provisionnées financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16052,'SYSCOHADA-CM','EXPENSE','68',     15819,'Dotations aus amortissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16053,'SYSCOHADA-CM','EXPENSE','681',    16052,'Dotations aux amortissements d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16054,'SYSCOHADA-CM','EXPENSE','6811',   16052,'Dotations aux amortissements des charges immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16055,'SYSCOHADA-CM','EXPENSE','6812',   16052,'Dotations aux 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__, 16056,'SYSCOHADA-CM','EXPENSE','6813',   16052,'Dotations aux amortissements des immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16057,'SYSCOHADA-CM','EXPENSE','687',    16052,'Dotations aux amortissements a caractere financier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16058,'SYSCOHADA-CM','EXPENSE','6872',   16057,'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__, 16059,'SYSCOHADA-CM','EXPENSE','6878',   16057,'Autres dotations aux amortissements à caractère financier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16060,'SYSCOHADA-CM','EXPENSE','69',     15819,'Dotattions aux provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16061,'SYSCOHADA-CM','EXPENSE','691',    16060,'Dotation 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__, 16062,'SYSCOHADA-CM','EXPENSE','6911',   16061,'Pour risques et charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16063,'SYSCOHADA-CM','EXPENSE','6912',   16061,'Pour grosses réparations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16064,'SYSCOHADA-CM','EXPENSE','6913',   16061,'Pour dépréciation des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16065,'SYSCOHADA-CM','EXPENSE','6914',   16061,'Pour dépréciation des immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16066,'SYSCOHADA-CM','EXPENSE','697',    16060,'Dotations aux provisions financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16067,'SYSCOHADA-CM','EXPENSE','6971',   16066,'Pour risques et charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16068,'SYSCOHADA-CM','EXPENSE','6972',   16066,'Pour dépréciation des immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16069,'SYSCOHADA-CM','INCOME','7',           0,'Ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16070,'SYSCOHADA-CM','INCOME','701',     16069,'Ventes de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16071,'SYSCOHADA-CM','INCOME','7011',    16070,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16072,'SYSCOHADA-CM','INCOME','7012',    16070,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16073,'SYSCOHADA-CM','INCOME','7013',    16070,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16074,'SYSCOHADA-CM','INCOME','7014',    16070,'Aux entreprises du groupe hors  région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16075,'SYSCOHADA-CM','INCOME','702',     16069,'Ventes de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16076,'SYSCOHADA-CM','INCOME','7021',    16075,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16077,'SYSCOHADA-CM','INCOME','7022',    16075,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16078,'SYSCOHADA-CM','INCOME','7023',    16075,'Aux entreprises de groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16079,'SYSCOHADA-CM','INCOME','7024',    16075,'Aux entreprises du groupe hors  région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16080,'SYSCOHADA-CM','INCOME','703',     16069,'Ventes de produits intermediaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16081,'SYSCOHADA-CM','INCOME','7031',    16080,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16082,'SYSCOHADA-CM','INCOME','7032',    16080,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16083,'SYSCOHADA-CM','INCOME','7033',    16080,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16084,'SYSCOHADA-CM','INCOME','7034',    16080,'Aux entreprises du groupe hors  région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16085,'SYSCOHADA-CM','INCOME','704',     16069,'Ventes de produits residuels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16086,'SYSCOHADA-CM','INCOME','7041',    16085,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16087,'SYSCOHADA-CM','INCOME','7042',    16085,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16088,'SYSCOHADA-CM','INCOME','7043',    16085,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16089,'SYSCOHADA-CM','INCOME','7044',    16085,'Aux entreprises du groupe hors  région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16090,'SYSCOHADA-CM','INCOME','705',     16069,'Travaux factures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16091,'SYSCOHADA-CM','INCOME','7051',    16090,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16092,'SYSCOHADA-CM','INCOME','7052',    16090,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16093,'SYSCOHADA-CM','INCOME','7053',    16090,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16094,'SYSCOHADA-CM','INCOME','7054',    16090,'Aux entreprises du groupe hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16095,'SYSCOHADA-CM','INCOME','706',     16069,'Services vendus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16096,'SYSCOHADA-CM','INCOME','7061',    16095,'Dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16097,'SYSCOHADA-CM','INCOME','7062',    16095,'Hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16098,'SYSCOHADA-CM','INCOME','7063',    16095,'Aux entreprises du groupe dans la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16099,'SYSCOHADA-CM','INCOME','7064',    16095,'Aux entreprises du groupe hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16100,'SYSCOHADA-CM','INCOME','707',     16069,'Produits accessoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16101,'SYSCOHADA-CM','INCOME','7071',    16100,'Port, emballages perdus et autres frais facturés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16102,'SYSCOHADA-CM','INCOME','7072',    16100,'Commissions et courtages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16103,'SYSCOHADA-CM','INCOME','7073',    16100,'Locations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16104,'SYSCOHADA-CM','INCOME','7074',    16100,'Bonis sur reprises et cessions d''emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16105,'SYSCOHADA-CM','INCOME','7075',    16100,'Mise à disposition de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16106,'SYSCOHADA-CM','INCOME','7076',    16100,'Redevances pour brevets, logiciels, marques et droits similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16107,'SYSCOHADA-CM','INCOME','7077',    16100,'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__, 16108,'SYSCOHADA-CM','INCOME','7078',    16100,'Autres produits accessoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16109,'SYSCOHADA-CM','INCOME','71',      16069,'Suvventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16110,'SYSCOHADA-CM','INCOME','711',     16109,'Sur produits a l''exportation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16111,'SYSCOHADA-CM','INCOME','712',     16109,'Sur produits a l''importation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16112,'SYSCOHADA-CM','INCOME','713',     16109,'Sur produits de perequation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16113,'SYSCOHADA-CM','INCOME','718',     16109,'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__, 16114,'SYSCOHADA-CM','INCOME','7181',    16113,'Versées par l''etat et les collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16115,'SYSCOHADA-CM','INCOME','7182',    16113,'Versées par les organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16116,'SYSCOHADA-CM','INCOME','7183',    16113,'Versées par des tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16117,'SYSCOHADA-CM','INCOME','72',      16069,'Production immobilisée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16118,'SYSCOHADA-CM','INCOME','721',     16117,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16119,'SYSCOHADA-CM','INCOME','722',     16117,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16120,'SYSCOHADA-CM','INCOME','726',     16117,'Immobilisations financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16121,'SYSCOHADA-CM','INCOME','73',      16069,'Variations des stocks de biens et de services produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16122,'SYSCOHADA-CM','INCOME','734',     16121,'Variations des stocks de produitsn en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16123,'SYSCOHADA-CM','INCOME','7341',    16122,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16124,'SYSCOHADA-CM','INCOME','7342',    16122,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16125,'SYSCOHADA-CM','INCOME','735',     16121,'Variations des en-cours de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16126,'SYSCOHADA-CM','INCOME','7351',    16125,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16127,'SYSCOHADA-CM','INCOME','7352',    16125,'Prestations 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__, 16128,'SYSCOHADA-CM','INCOME','736',     16121,'Variations des stocks de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16129,'SYSCOHADA-CM','INCOME','737',     16121,'Variations des stocks de produits intermediaires et residuels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16130,'SYSCOHADA-CM','INCOME','7371',    16129,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16131,'SYSCOHADA-CM','INCOME','7372',    16129,'Produits résiduels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16132,'SYSCOHADA-CM','INCOME','75',      16069,'Autres produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16133,'SYSCOHADA-CM','INCOME','752',     16132,'Quote-part de resultat sur operations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16134,'SYSCOHADA-CM','INCOME','7521',    16133,'Quote-part trsnsférée de pertes (comptabilité de gérant)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16135,'SYSCOHADA-CM','INCOME','7525',    16133,'Bénéfices attribués par transfert (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__, 16136,'SYSCOHADA-CM','INCOME','753',     16132,'Quote-part de resultat sue execution partielle de contrats pluri-ecercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16137,'SYSCOHADA-CM','INCOME','754',     16132,'Produits des cessions courantes d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16138,'SYSCOHADA-CM','INCOME','758',     16132,'Produits divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16139,'SYSCOHADA-CM','INCOME','7581',    16138,'Jetons de présence et autres rémunérations d''administrateurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16140,'SYSCOHADA-CM','INCOME','7582',    16138,'Indemnités d''assurances reçues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16141,'SYSCOHADA-CM','INCOME','759',     16132,'Reprises de charges provisionnees d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16142,'SYSCOHADA-CM','INCOME','7591',    16141,'Sur risques à court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16143,'SYSCOHADA-CM','INCOME','7593',    16141,'Sur stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16144,'SYSCOHADA-CM','INCOME','7594',    16141,'Sur créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16145,'SYSCOHADA-CM','INCOME','7598',    16141,'Sur autres charges provisionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16146,'SYSCOHADA-CM','INCOME','77',      16069,'Revenus financiers et produits assimiles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16147,'SYSCOHADA-CM','INCOME','771',     16146,'Interets de prets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16148,'SYSCOHADA-CM','INCOME','772',     16146,'Revenus de participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16149,'SYSCOHADA-CM','INCOME','773',     16146,'Escomptes obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16150,'SYSCOHADA-CM','INCOME','774',     16146,'Revenus de titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16151,'SYSCOHADA-CM','INCOME','775',     16146,'Revenus des creances commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16152,'SYSCOHADA-CM','INCOME','776',     16146,'Gains de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16153,'SYSCOHADA-CM','INCOME','777',     16146,'Gains sur cessions de titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16154,'SYSCOHADA-CM','INCOME','778',     16146,'Gains sur risques financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16155,'SYSCOHADA-CM','INCOME','7781',    16154,'Gains sur rentes viagères','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16156,'SYSCOHADA-CM','INCOME','7782',    16154,'Gains sur opérations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16157,'SYSCOHADA-CM','INCOME','7784',    16154,'Gains sur instruments de trésorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16158,'SYSCOHADA-CM','INCOME','779',     16146,'Reprises de charges provisionnees financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16159,'SYSCOHADA-CM','INCOME','7791',    16158,'Sur risques financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16160,'SYSCOHADA-CM','INCOME','7795',    16158,'Sur titres de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16161,'SYSCOHADA-CM','INCOME','7798',    16158,'Autres charges provisionnées financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16162,'SYSCOHADA-CM','INCOME','78',      16069,'Transfert de charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16163,'SYSCOHADA-CM','INCOME','781',     16162,'Transfert 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__, 16164,'SYSCOHADA-CM','INCOME','787',     16162,'Transfert de charges financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16165,'SYSCOHADA-CM','INCOME','79',      16069,'Reprises de provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16166,'SYSCOHADA-CM','INCOME','791',     16165,'Reprises de provisions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16167,'SYSCOHADA-CM','INCOME','7911',    16166,'Pour risques et charges d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16168,'SYSCOHADA-CM','INCOME','7912',    16166,'Pour grosses réparation d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16169,'SYSCOHADA-CM','INCOME','7913',    16166,'Pour dépreciation des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16170,'SYSCOHADA-CM','INCOME','7914',    16166,'Pour dépreciation des immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16171,'SYSCOHADA-CM','INCOME','797',     16165,'Reprises de provisions financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16172,'SYSCOHADA-CM','INCOME','7971',    16171,'Pour risques et charges financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16173,'SYSCOHADA-CM','INCOME','7972',    16171,'Pour dépréciation des immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16174,'SYSCOHADA-CM','INCOME','798',     16165,'Reprises d''amortissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16175,'SYSCOHADA-CM','AUTRES','81',          0,'Valeurs comptables des cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16176,'SYSCOHADA-CM','AUTRES','811',     16175,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16177,'SYSCOHADA-CM','AUTRES','812',     16175,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16178,'SYSCOHADA-CM','AUTRES','816',     16175,'Immobilisations financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16179,'SYSCOHADA-CM','AUTRES','82',          0,'Produits de cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16180,'SYSCOHADA-CM','AUTRES','821',     16179,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16181,'SYSCOHADA-CM','AUTRES','822',     16179,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16182,'SYSCOHADA-CM','AUTRES','826',     16179,'Immobilisations financieres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16183,'SYSCOHADA-CM','AUTRES','83',          0,'Charges hors activites ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16184,'SYSCOHADA-CM','AUTRES','831',     16183,'Charges h.a.o constatées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16185,'SYSCOHADA-CM','AUTRES','834',     16183,'Pertes sur creances h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16186,'SYSCOHADA-CM','AUTRES','835',     16183,'Dons et liberalites accordes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16187,'SYSCOHADA-CM','AUTRES','836',     16183,'Abandons de creances consentis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16188,'SYSCOHADA-CM','AUTRES','839',     16183,'Charges provisionnees h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16189,'SYSCOHADA-CM','AUTRES','84',          0,'Produits hors activites ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16190,'SYSCOHADA-CM','AUTRES','841',     16189,'Produits h.a.o constates','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16191,'SYSCOHADA-CM','AUTRES','845',     16189,'Dons et liberalites obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16192,'SYSCOHADA-CM','AUTRES','846',     16189,'Abandons de creances obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16193,'SYSCOHADA-CM','AUTRES','848',     16189,'Transferts de charges h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16194,'SYSCOHADA-CM','AUTRES','849',     16189,'Reprises des charges provisionnees h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16195,'SYSCOHADA-CM','AUTRES','85',          0,'Dotations hors activites ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16196,'SYSCOHADA-CM','AUTRES','851',     16195,'Dotations aux provisions reglementees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16197,'SYSCOHADA-CM','AUTRES','852',     16195,'Dotations aux amortissements h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16198,'SYSCOHADA-CM','AUTRES','853',     16195,'Dotations aux provisions pour depreciation h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16199,'SYSCOHADA-CM','AUTRES','854',     16195,'Dotations aux provisions pour risques et charges h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16200,'SYSCOHADA-CM','AUTRES','858',     16195,'Autres dotations h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16201,'SYSCOHADA-CM','AUTRES','86',          0,'Reprises hors activites ordinaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16202,'SYSCOHADA-CM','AUTRES','861',     16201,'Reprises de provisions reglementees','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16203,'SYSCOHADA-CM','AUTRES','862',     16201,'Reprises d''amortissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16204,'SYSCOHADA-CM','AUTRES','863',     16201,'Reprises de provisions pour depreciation h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16205,'SYSCOHADA-CM','AUTRES','864',     16201,'Reprises de provisions pour risques et charges h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16206,'SYSCOHADA-CM','AUTRES','865',     16201,'Reprises de subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16207,'SYSCOHADA-CM','AUTRES','868',     16201,'Autres reprises h.a.o','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16208,'SYSCOHADA-CM','AUTRES','87',          0,'Participations des travailleurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16209,'SYSCOHADA-CM','AUTRES','871',     16208,'Participation legale aux benefices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16210,'SYSCOHADA-CM','AUTRES','874',     16208,'Participation contractuelle aux benefices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16211,'SYSCOHADA-CM','AUTRES','878',     16208,'Autres participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16212,'SYSCOHADA-CM','AUTRES','88',          0,'Subventions d''equilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16213,'SYSCOHADA-CM','AUTRES','881',     16212,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16214,'SYSCOHADA-CM','AUTRES','884',     16212,'Collectivites publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16215,'SYSCOHADA-CM','AUTRES','886',     16212,'Groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16216,'SYSCOHADA-CM','AUTRES','888',     16212,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16217,'SYSCOHADA-CM','AUTRES','89',          0,'Impots sur le resultat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16218,'SYSCOHADA-CM','AUTRES','891',     16217,'Impots sur les benefices de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16219,'SYSCOHADA-CM','AUTRES','8911',    16218,'Activités exercées dans l''etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16220,'SYSCOHADA-CM','AUTRES','8912',    16218,'Activités exercées dans les autres etats de la région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16221,'SYSCOHADA-CM','AUTRES','8913',    16218,'Activités exercées hors région','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16222,'SYSCOHADA-CM','AUTRES','892',     16217,'Rappel d''impôts sur resultats anterieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16223,'SYSCOHADA-CM','AUTRES','895',     16217,'Impôts minimum forfaitaires (i.m.f)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16224,'SYSCOHADA-CM','AUTRES','899',     16217,'Dégrèvements et annulations d''impots sur resultats antérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16225,'SYSCOHADA-CM','AUTRES','8991',    16224,'Dégrèvements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16226,'SYSCOHADA-CM','AUTRES','8994',    16224,'Annulations pour pertes rétroactives','1');
