flectra/addons/l10n_fr/data/account_chart_template_data.xml

<?xml version="1.0" encoding="utf-8"?>
<flectra>
    <record id="account_fr_tag_salaires" model="account.account.tag">
        <field name="name">Salaires</field>
        <field name="applicability">accounts</field>
    </record>

      <record id="account_fr_tag_charges_sociales" model="account.account.tag">
        <field name="name">Charges Sociales</field>
        <field name="applicability">accounts</field>
    </record>

    <menuitem id="account_reports_fr_statements_menu" name="France" parent="account.menu_finance_reports" sequence="0" groups="account.group_account_user"/>

    <!--
        Plan comptable général pour la France.
        Prend en compte les arrêtés du CRC publiés au Journal officiel
        jusqu'à décembre 2007

        Version du fichier : 12-04-2008

        Utilise les 'account types' de addons/account/data/data_account_type.xml
      -->


    <!-- Account Templates -->

    <record id="pcg_1011" model="account.account.template">
      <field name="name">Capital souscrit - non appelé</field>
      <field name="code">1011</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1012" model="account.account.template">
      <field name="name">Capital souscrit - appelé non versé</field>
      <field name="code">1012</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10131" model="account.account.template">
      <field name="name">Capital non amorti</field>
      <field name="code">10131</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10132" model="account.account.template">
      <field name="name">Capital amorti</field>
      <field name="code">10132</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1018" model="account.account.template">
      <field name="name">Capital souscrit soumis à des réglementations particulières</field>
      <field name="code">1018</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1041" model="account.account.template">
      <field name="name">Primes d'émission</field>
      <field name="code">1041</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1042" model="account.account.template">
      <field name="name">Primes de fusion</field>
      <field name="code">1042</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1043" model="account.account.template">
      <field name="name">Primes d'apport</field>
      <field name="code">1043</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1044" model="account.account.template">
      <field name="name">Primes de conversion d'obligations en actions</field>
      <field name="code">1044</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1045" model="account.account.template">
      <field name="name">Bons de souscription d'actions</field>
      <field name="code">1045</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1051" model="account.account.template">
      <field name="name">Réserve spéciale de réévaluation</field>
      <field name="code">1051</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1052" model="account.account.template">
      <field name="name">Écart de réévaluation libre</field>
      <field name="code">1052</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1053" model="account.account.template">
      <field name="name">Réserve de réévaluation</field>
      <field name="code">1053</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1055" model="account.account.template">
      <field name="name">Écarts de réévaluation (autres opérations légales)</field>
      <field name="code">1055</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1057" model="account.account.template">
      <field name="name">Autres écarts de réévaluation en France</field>
      <field name="code">1057</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1058" model="account.account.template">
      <field name="name">Autres écarts de réévaluation à l'étranger</field>
      <field name="code">1058</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10611" model="account.account.template">
      <field name="name">Réserve légale proprement dite</field>
      <field name="code">10611</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10612" model="account.account.template">
      <field name="name">Plus-values nettes à long terme</field>
      <field name="code">10612</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1062" model="account.account.template">
      <field name="name">Réserves indisponibles</field>
      <field name="code">1062</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1063" model="account.account.template">
      <field name="name">Réserves statutaires ou contractuelles</field>
      <field name="code">1063</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10641" model="account.account.template">
      <field name="name">Plus-values nettes à long terme</field>
      <field name="code">10641</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10643" model="account.account.template">
      <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
      <field name="code">10643</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10648" model="account.account.template">
      <field name="name">Autres réserves réglementées</field>
      <field name="code">10648</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10681" model="account.account.template">
      <field name="name">Réserve de propre assureur</field>
      <field name="code">10681</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_10688" model="account.account.template">
      <field name="name">Réserves diverses</field>
      <field name="code">10688</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_107" model="account.account.template">
      <field name="name">Écarts d'équivalence</field>
      <field name="code">107</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_108" model="account.account.template">
      <field name="name">Compte de l'exploitant</field>
      <field name="code">108</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="note">Capital pour une Entreprise Individuelle</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_109" model="account.account.template">
      <field name="name">Actionnaires : capital souscrit - non appelé</field>
      <field name="code">109</field>
      <field name="user_type_id" ref="account.data_account_type_equity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_110" model="account.account.template">
      <field name="name">Report à nouveau (solde créditeur)</field>
      <field name="code">110</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_119" model="account.account.template">
      <field name="name">Report à nouveau (solde débiteur)</field>
      <field name="code">119</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_120" model="account.account.template">
      <field name="name">Résultat de l'exercice (bénéfice)</field>
      <field name="code">120</field>
      <field name="user_type_id" ref="account.data_unaffected_earnings"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_129" model="account.account.template">
      <field name="name">Résultat de l'exercice (perte)</field>
      <field name="code">129</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1311" model="account.account.template">
      <field name="name">Subventions d'équipement - État</field>
      <field name="code">1311</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1312" model="account.account.template">
      <field name="name">Subventions d'équipement - Régions</field>
      <field name="code">1312</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1313" model="account.account.template">
      <field name="name">Subventions d'équipement - Départements</field>
      <field name="code">1313</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1314" model="account.account.template">
      <field name="name">Subventions d'équipement - Communes</field>
      <field name="code">1314</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1315" model="account.account.template">
      <field name="name">Subventions d'équipement - Collectivités publiques</field>
      <field name="code">1315</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1316" model="account.account.template">
      <field name="name">Subventions d'équipement - Entreprises publiques</field>
      <field name="code">1316</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1317" model="account.account.template">
      <field name="name">Subventions d'équipement - Entreprises et organismes privés</field>
      <field name="code">1317</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1318" model="account.account.template">
      <field name="name">Subventions d'équipement - Autres</field>
      <field name="code">1318</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_138" model="account.account.template">
      <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
      <field name="code">138</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13911" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - État</field>
      <field name="code">13911</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13912" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Régions</field>
      <field name="code">13912</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13913" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Départements</field>
      <field name="code">13913</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13914" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Communes</field>
      <field name="code">13914</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13915" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Collectivités publiques</field>
      <field name="code">13915</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13916" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Entreprises publiques</field>
      <field name="code">13916</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13917" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Entreprises et organismes privés</field>
      <field name="code">13917</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_13918" model="account.account.template">
      <field name="name">Subventions d'équipement inscrites au compte de résultat - Autres</field>
      <field name="code">13918</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1398" model="account.account.template">
      <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
      <field name="code">1398</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1423" model="account.account.template">
      <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
      <field name="code">1423</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1424" model="account.account.template">
      <field name="name">Provisions pour investissement (participation des salariés)</field>
      <field name="code">1424</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1431" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux stocks - Hausse de prix</field>
      <field name="code">1431</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1432" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux stocks - Fluctuation des cours</field>
      <field name="code">1432</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_144" model="account.account.template">
      <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
      <field name="code">144</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_145" model="account.account.template">
      <field name="name">Amortissements dérogatoires</field>
      <field name="code">145</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_146" model="account.account.template">
      <field name="name">Provision spéciale de réévaluation</field>
      <field name="code">146</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_147" model="account.account.template">
      <field name="name">Plus-values réinvesties</field>
      <field name="code">147</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_148" model="account.account.template">
      <field name="name">Autres provisions réglementées</field>
      <field name="code">148</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1511" model="account.account.template">
      <field name="name">Provisions pour litiges</field>
      <field name="code">1511</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1512" model="account.account.template">
      <field name="name">Provisions pour garanties données aux clients</field>
      <field name="code">1512</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1513" model="account.account.template">
      <field name="name">Provisions pour pertes sur marchés à terme</field>
      <field name="code">1513</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1514" model="account.account.template">
      <field name="name">Provisions pour amendes et pénalités</field>
      <field name="code">1514</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1515" model="account.account.template">
      <field name="name">Provisions pour pertes de change</field>
      <field name="code">1515</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1516" model="account.account.template">
      <field name="name">Provisions pour pertes sur contrats</field>
      <field name="code">1516</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1518" model="account.account.template">
      <field name="name">Autres provisions pour risques</field>
      <field name="code">1518</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_153" model="account.account.template">
      <field name="name">Provisions pour pensions et obligations similaires</field>
      <field name="code">153</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_154" model="account.account.template">
      <field name="name">Provisions pour restructurations</field>
      <field name="code">154</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_155" model="account.account.template">
      <field name="name">Provisions pour impôts</field>
      <field name="code">155</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_156" model="account.account.template">
      <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
      <field name="code">156</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1572" model="account.account.template">
      <field name="name">Provisions pour charges à répartir sur plusieurs exercices - Gros entretien ou grandes révisions</field>
      <field name="code">1572</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1581" model="account.account.template">
      <field name="name">Provisions pour remises en état</field>
      <field name="code">1581</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_161" model="account.account.template">
      <field name="name">Emprunts obligataires convertibles</field>
      <field name="code">161</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_163" model="account.account.template">
      <field name="name">Autres emprunts obligataires</field>
      <field name="code">163</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_164" model="account.account.template">
      <field name="name">Emprunts auprès des établissements de crédit</field>
      <field name="code">164</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1651" model="account.account.template">
      <field name="name">Dépôts</field>
      <field name="code">1651</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1655" model="account.account.template">
      <field name="name">Cautionnements</field>
      <field name="code">1655</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1661" model="account.account.template">
      <field name="name">Participation des salariés aux résultats - Comptes bloqués</field>
      <field name="code">1661</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1662" model="account.account.template">
      <field name="name">Participation des salariés aux résultats - Fonds de participation</field>
      <field name="code">1662</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1671" model="account.account.template">
      <field name="name">Emprunts et dettes assortis de conditions particulières - Emissions de titres participatifs</field>
      <field name="code">1671</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1674" model="account.account.template">
      <field name="name">Emprunts et dettes assortis de conditions particulières - Avances conditionnées de l'État</field>
      <field name="code">1674</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1675" model="account.account.template">
      <field name="name">Emprunts et dettes assortis de conditions particulières - Emprunts participatifs</field>
      <field name="code">1675</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1681" model="account.account.template">
      <field name="name">Autres emprunts et dettes assimilées - Autres emprunts</field>
      <field name="code">1681</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1685" model="account.account.template">
      <field name="name">Autres emprunts et dettes assimilées - Rentes viagères capitalisées</field>
      <field name="code">1685</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1687" model="account.account.template">
      <field name="name">Autres emprunts et dettes assimilées - Autres dettes</field>
      <field name="code">1687</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16881" model="account.account.template">
      <field name="name">Intérêts courus sur emprunts obligataires convertibles</field>
      <field name="code">16881</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16883" model="account.account.template">
      <field name="name">Intérêts courus sur autres emprunts obligataires</field>
      <field name="code">16883</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16884" model="account.account.template">
      <field name="name">Intérêts courus sur emprunts auprès des établissements de crédit</field>
      <field name="code">16884</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16885" model="account.account.template">
      <field name="name">Intérêts courus sur dépôts et cautionnements reçus</field>
      <field name="code">16885</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16886" model="account.account.template">
      <field name="name">Intérêts courus sur participation des salariés aux résultats</field>
      <field name="code">16886</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16887" model="account.account.template">
      <field name="name">Intérêts courus sur emprunts et dettes assortis de conditions particulières</field>
      <field name="code">16887</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_16888" model="account.account.template">
      <field name="name">Intérêts courus sur autres emprunts et dettes assimilées</field>
      <field name="code">16888</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_169" model="account.account.template">
      <field name="name">Primes de remboursement des obligations</field>
      <field name="code">169</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_171" model="account.account.template">
      <field name="name">Dettes rattachées à des participations (groupe)</field>
      <field name="code">171</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_174" model="account.account.template">
      <field name="name">Dettes rattachées à des participations (hors groupe)</field>
      <field name="code">174</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1781" model="account.account.template">
      <field name="name">Dettes rattachées à des sociétés en participation - Principal</field>
      <field name="code">1781</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_1788" model="account.account.template">
      <field name="name">Dettes rattachées à des sociétés en participation - Intérêts courus</field>
      <field name="code">1788</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_181" model="account.account.template">
      <field name="name">Comptes de liaison des établissements</field>
      <field name="code">181</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_186" model="account.account.template">
      <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
      <field name="code">186</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_187" model="account.account.template">
      <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
      <field name="code">187</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_188" model="account.account.template">
      <field name="name">Comptes de liaison des sociétés en participation</field>
      <field name="code">188</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2011" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Frais d'établissement - Frais de constitution</field>
      <field name="code">2011</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_20121" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Frais d'établissement - Frais de prospection</field>
      <field name="code">20121</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_20122" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Frais d'établissement - Frais de publicité</field>
      <field name="code">20122</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2013" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
      <field name="code">2013</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_203" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Frais de recherche et de développement</field>
      <field name="code">203</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_205" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
      <field name="code">205</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_206" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Droit au bail</field>
      <field name="code">206</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_207" model="account.account.template">
      <field name="name">Immobilisations incorporelles - Fonds commercial</field>
      <field name="code">207</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_208" model="account.account.template">
      <field name="name">Autres immobilisations incorporelles</field>
      <field name="code">208</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2111" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains nus</field>
      <field name="code">2111</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2112" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains aménagés</field>
      <field name="code">2112</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2113" model="account.account.template">
      <field name="name">Immobilisations corporelles - Sous-sols et sur-sols</field>
      <field name="code">2113</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21141" model="account.account.template">
      <field name="name">Immobilisations corporelles - Carrières</field>
      <field name="code">21141</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21151" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains bâtis - Ensembles immobiliers industriels</field>
      <field name="code">21151</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21155" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains bâtis - Ensembles immobiliers administratifs et commerciaux</field>
      <field name="code">21155</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_211581" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains bâtis affectés aux opérations professionnelles</field>
      <field name="code">211581</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_211588" model="account.account.template">
      <field name="name">Immobilisations corporelles - Terrains bâtis affectés aux opérations non professionnelles</field>
      <field name="code">211588</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2116" model="account.account.template">
      <field name="name">Immobilisations corporelles - Compte d'ordre sur immobilisations</field>
      <field name="code">2116</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_212" model="account.account.template">
      <field name="name">Immobilisations corporelles - Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
      <field name="code">212</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21311" model="account.account.template">
      <field name="name">Immobilisations corporelles - Bâtiments - Ensembles immobiliers industriels</field>
      <field name="code">21311</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21315" model="account.account.template">
      <field name="name">Immobilisations corporelles - Bâtiments - Ensembles immobiliers administratifs et commerciaux</field>
      <field name="code">21315</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_213181" model="account.account.template">
      <field name="name">Immobilisations corporelles - Bâtiments affectés aux opérations professionnelles</field>
      <field name="code">213181</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_213188" model="account.account.template">
      <field name="name">Immobilisations corporelles - Bâtiments affectés aux opérations non professionnelles</field>
      <field name="code">213188</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2135" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations générales, agencements, aménagements des constructions (même ventilation que celle du compte 2131)</field>
      <field name="code">2135</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21381" model="account.account.template">
      <field name="name">Immobilisations corporelles - Ouvrages d'infrastructure - Voies de terre</field>
      <field name="code">21381</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21382" model="account.account.template">
      <field name="name">Immobilisations corporelles - Ouvrages d'infrastructure - Voies de fer</field>
      <field name="code">21382</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21383" model="account.account.template">
      <field name="name">Immobilisations corporelles - Ouvrages d'infrastructure - Voies d'eau</field>
      <field name="code">21383</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21384" model="account.account.template">
      <field name="name">Immobilisations corporelles - Ouvrages d'infrastructure - Barrages</field>
      <field name="code">21384</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21385" model="account.account.template">
      <field name="name">Immobilisations corporelles - Ouvrages d'infrastructure - Pistes d'aérodromes</field>
      <field name="code">21385</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_214" model="account.account.template">
      <field name="name">Immobilisations corporelles - Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
      <field name="code">214</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21511" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations complexes spécialisées sur sol propre</field>
      <field name="code">21511</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21514" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations complexes spécialisées sur sol d'autrui</field>
      <field name="code">21514</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21531" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations à caractère spécifique sur sol propre</field>
      <field name="code">21531</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_21534" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations à caractère spécifique sur sol d'autrui</field>
      <field name="code">21534</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2154" model="account.account.template">
      <field name="name">Immobilisations corporelles - Matériels industriels</field>
      <field name="code">2154</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2155" model="account.account.template">
      <field name="name">Immobilisations corporelles - Outillage industriel</field>
      <field name="code">2155</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2157" model="account.account.template">
      <field name="name">Immobilisations corporelles - Agencements et aménagements des matériels et outillage industriels</field>
      <field name="code">2157</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2181" model="account.account.template">
      <field name="name">Immobilisations corporelles - Installations générales agencements aménagements divers</field>
      <field name="code">2181</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2182" model="account.account.template">
      <field name="name">Immobilisations corporelles - Matériel de transport</field>
      <field name="code">2182</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2183" model="account.account.template">
      <field name="name">Immobilisations corporelles - Matériel de bureau et matériel informatique</field>
      <field name="code">2183</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2184" model="account.account.template">
      <field name="name">Immobilisations corporelles - Mobilier</field>
      <field name="code">2184</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2185" model="account.account.template">
      <field name="name">Immobilisations corporelles - Cheptel</field>
      <field name="code">2185</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2186" model="account.account.template">
      <field name="name">Immobilisations corporelles - Emballages récupérables</field>
      <field name="code">2186</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_22" model="account.account.template">
      <field name="name">Immobilisations mises en concession</field>
      <field name="code">22</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2312" model="account.account.template">
      <field name="name">Immobilisations corporelles en cours - Terrains</field>
      <field name="code">2312</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="note">Pas d'amortissement sur les terrains</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2313" model="account.account.template">
      <field name="name">Immobilisations corporelles en cours - Constructions</field>
      <field name="code">2313</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2315" model="account.account.template">
      <field name="name">Immobilisations corporelles en cours - Installations techniques matériel et outillage industriels</field>
      <field name="code">2315</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2318" model="account.account.template">
      <field name="name">Autres immobilisations corporelles en cours</field>
      <field name="code">2318</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_232" model="account.account.template">
      <field name="name">Immobilisations incorporelles en cours</field>
      <field name="code">232</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_237" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
      <field name="code">237</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2382" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles - Terrains</field>
      <field name="code">2382</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2383" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles - Constructions</field>
      <field name="code">2383</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2385" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles - Installations techniques matériel et outillage industriels</field>
      <field name="code">2385</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2388" model="account.account.template">
      <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles - Autres immobilisations corporelles</field>
      <field name="code">2388</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_25" model="account.account.template">
      <field name="name">Parts dans des entreprises liées et créances sur des entreprises liées</field>
      <field name="code">25</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2611" model="account.account.template">
      <field name="name">Titres de participation - Actions</field>
      <field name="code">2611</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2618" model="account.account.template">
      <field name="name">Autres titres de participation</field>
      <field name="code">2618</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_262" model="account.account.template">
      <field name="name">Titres évalués par équivalence</field>
      <field name="code">262</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_266" model="account.account.template">
      <field name="name">Autres formes de participation</field>
      <field name="code">266</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2671" model="account.account.template">
      <field name="name">Créances rattachées à des participations (groupe)</field>
      <field name="code">2671</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2674" model="account.account.template">
      <field name="name">Créances rattachées à des participations (hors groupe)</field>
      <field name="code">2674</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2675" model="account.account.template">
      <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
      <field name="code">2675</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2676" model="account.account.template">
      <field name="name">Avances consolidables</field>
      <field name="code">2676</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2677" model="account.account.template">
      <field name="name">Autres créances rattachées à des participations</field>
      <field name="code">2677</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2678" model="account.account.template">
      <field name="name">Créances rattachées à des participations - Intérêts courus</field>
      <field name="code">2678</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2681" model="account.account.template">
      <field name="name">Créances rattachées à des sociétés en participation - Principal</field>
      <field name="code">2681</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2688" model="account.account.template">
      <field name="name">Créances rattachées à des sociétés en participation - Intérêts courus</field>
      <field name="code">2688</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_269" model="account.account.template">
      <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
      <field name="code">269</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2711" model="account.account.template">
      <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - Actions</field>
      <field name="code">2711</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2718" model="account.account.template">
      <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - Autres titres</field>
      <field name="code">2718</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2721" model="account.account.template">
      <field name="name">Titres immobilisés - Obligations</field>
      <field name="code">2721</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2722" model="account.account.template">
      <field name="name">Titres immobilisés - Bons</field>
      <field name="code">2722</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_273" model="account.account.template">
      <field name="name">Titres immobilisés de l'activité de portefeuille</field>
      <field name="code">273</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2741" model="account.account.template">
      <field name="name">Prêts participatifs</field>
      <field name="code">2741</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2742" model="account.account.template">
      <field name="name">Prêts aux associés</field>
      <field name="code">2742</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2743" model="account.account.template">
      <field name="name">Prêts au personnel</field>
      <field name="code">2743</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2748" model="account.account.template">
      <field name="name">Autres prêts</field>
      <field name="code">2748</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2751" model="account.account.template">
      <field name="name">Dépôts</field>
      <field name="code">2751</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2755" model="account.account.template">
      <field name="name">Cautionnements</field>
      <field name="code">2755</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2761" model="account.account.template">
      <field name="name">Autres créances immobilisées - Créances diverses</field>
      <field name="code">2761</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_27682" model="account.account.template">
      <field name="name">Autres créances immobilisées - Intérêts courus sur titres immobilisés (droits de créance)</field>
      <field name="code">27682</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_27684" model="account.account.template">
      <field name="name">Autres créances immobilisées - Intérêts courus sur prêts</field>
      <field name="code">27684</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_27685" model="account.account.template">
      <field name="name">Autres créances immobilisées - Intérêts courus sur dépôts et cautionnements</field>
      <field name="code">27685</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_27688" model="account.account.template">
      <field name="name">Autres créances immobilisées - Intérêts courus sur créances diverses</field>
      <field name="code">27688</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2771" model="account.account.template">
      <field name="name">Actions propres ou parts propres</field>
      <field name="code">2771</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2772" model="account.account.template">
      <field name="name">Actions propres ou parts propres en voie d'annulation</field>
      <field name="code">2772</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_279" model="account.account.template">
      <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
      <field name="code">279</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2801" model="account.account.template">
      <field name="name">Amortissements des immobilisations incorporelles - Frais d'établissement (même ventilation que celle du compte 201)</field>
      <field name="code">2801</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2803" model="account.account.template">
      <field name="name">Amortissements des immobilisations incorporelles - Frais de recherche et de développement</field>
      <field name="code">2803</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2805" model="account.account.template">
      <field name="name">Amortissements des immobilisations incorporelles - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
      <field name="code">2805</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2807" model="account.account.template">
      <field name="name">Amortissements des immobilisations incorporelles - Fonds commercial</field>
      <field name="code">2807</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2808" model="account.account.template">
      <field name="name">Amortissements des autres immobilisations incorporelles</field>
      <field name="code">2808</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2811" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles - Terrains de gisement</field>
      <field name="code">2811</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2812" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles - Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
      <field name="code">2812</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2813" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles - Constructions (même ventilation que celle du compte 213)</field>
      <field name="code">2813</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2814" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles - Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
      <field name="code">2814</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2815" model="account.account.template">
      <field name="name">Amortissements des immobilisations corporelles - Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
      <field name="code">2815</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2818" model="account.account.template">
      <field name="name">Amortissements des autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
      <field name="code">2818</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_282" model="account.account.template">
      <field name="name">Amortissements des immobilisations mises en concession</field>
      <field name="code">282</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2905" model="account.account.template">
      <field name="name">Dépréciations des immobilisations incorporelles - Marques, procédés, droits et valeurs similaires</field>
      <field name="code">2905</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2906" model="account.account.template">
      <field name="name">Dépréciations des immobilisations incorporelles - Droit au bail</field>
      <field name="code">2906</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2907" model="account.account.template">
      <field name="name">Dépréciations des immobilisations incorporelles - Fonds commercial</field>
      <field name="code">2907</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2908" model="account.account.template">
      <field name="name">Dépréciations des autres immobilisations incorporelles</field>
      <field name="code">2908</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2911" model="account.account.template">
      <field name="name">Dépréciations des immobilisations corporelles - Terrains (autres que terrains de gisement)</field>
      <field name="code">2911</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_292" model="account.account.template">
      <field name="name">Dépréciations des immobilisations mises en concession</field>
      <field name="code">292</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2931" model="account.account.template">
      <field name="name">Dépréciations des immobilisations corporelles en cours</field>
      <field name="code">2931</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2932" model="account.account.template">
      <field name="name">Dépréciations des immobilisations incorporelles en cours</field>
      <field name="code">2932</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2961" model="account.account.template">
      <field name="name">Provisions pour dépréciation des titres de participation</field>
      <field name="code">2961</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2966" model="account.account.template">
      <field name="name">Provisions pour dépréciation des autres formes de participation</field>
      <field name="code">2966</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2967" model="account.account.template">
      <field name="name">Provisions pour dépréciation des créances rattachées à des participations (même ventilation que celle du compte 267)</field>
      <field name="code">2967</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2968" model="account.account.template">
      <field name="name">Provisions pour dépréciation des créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
      <field name="code">2968</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2971" model="account.account.template">
      <field name="name">Provisions pour dépréciation des titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
      <field name="code">2971</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2972" model="account.account.template">
      <field name="name">Provisions pour dépréciation des titres immobilisés - droit de créance (même ventilation que celle du compte 272)</field>
      <field name="code">2972</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2973" model="account.account.template">
      <field name="name">Provisions pour dépréciation des titres immobilisés de l'activité de portefeuille</field>
      <field name="code">2973</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>
    <record id="pcg_2974" model="account.account.template">
      <field name="name">Provisions pour dépréciation des prêts (même ventilation que celle du compte 274)</field>
      <field name="code">2974</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2975" model="account.account.template">
      <field name="name">Provisions pour dépréciation des dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
      <field name="code">2975</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_2976" model="account.account.template">
      <field name="name">Provisions pour dépréciation des autres créances immobilisées (même ventilation que celle du compte 276)</field>
      <field name="code">2976</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_311" model="account.account.template">
      <field name="name">Matières premières (ou groupe) A</field>
      <field name="code">311</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_312" model="account.account.template">
      <field name="name">Matières premières (ou groupe) B</field>
      <field name="code">312</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_317" model="account.account.template">
      <field name="name">Fournitures A, B, C, ..</field>
      <field name="code">317</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3211" model="account.account.template">
      <field name="name">Matières consommables (ou groupe) C</field>
      <field name="code">3211</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3212" model="account.account.template">
      <field name="name">Matières consommables (ou groupe) D</field>
      <field name="code">3212</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3221" model="account.account.template">
      <field name="name">Combustibles</field>
      <field name="code">3221</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3222" model="account.account.template">
      <field name="name">Produits d'entretien</field>
      <field name="code">3222</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3223" model="account.account.template">
      <field name="name">Fournitures d'atelier et d usine</field>
      <field name="code">3223</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3224" model="account.account.template">
      <field name="name">Fournitures de magasin</field>
      <field name="code">3224</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3225" model="account.account.template">
      <field name="name">Fournitures de bureau</field>
      <field name="code">3225</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3261" model="account.account.template">
      <field name="name">Emballages perdus</field>
      <field name="code">3261</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3265" model="account.account.template">
      <field name="name">Emballages récupérables non identifiables</field>
      <field name="code">3265</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3267" model="account.account.template">
      <field name="name">Emballages à usage mixte</field>
      <field name="code">3267</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3311" model="account.account.template">
      <field name="name">Produit en cours P 1</field>
      <field name="code">3311</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3312" model="account.account.template">
      <field name="name">Produit en cours P 2</field>
      <field name="code">3312</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3351" model="account.account.template">
      <field name="name">Travaux en cours T 1</field>
      <field name="code">3351</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3352" model="account.account.template">
      <field name="name">Travaux en cours T 2</field>
      <field name="code">3352</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3411" model="account.account.template">
      <field name="name">Études en cours E 1</field>
      <field name="code">3411</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3412" model="account.account.template">
      <field name="name">Études en cours E 2</field>
      <field name="code">3412</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3451" model="account.account.template">
      <field name="name">Prestations de services en cours S 1</field>
      <field name="code">3451</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3452" model="account.account.template">
      <field name="name">Prestations de services en cours S 2</field>
      <field name="code">3452</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3511" model="account.account.template">
      <field name="name">Stocks produits intermédiaires (ou groupe) A</field>
      <field name="code">3511</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3512" model="account.account.template">
      <field name="name">Stocks produits intermédiaires (ou groupe) B</field>
      <field name="code">3512</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3551" model="account.account.template">
      <field name="name">Stocks produits finis (ou groupe) A</field>
      <field name="code">3551</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3552" model="account.account.template">
      <field name="name">Stocks produits finis (ou groupe) B</field>
      <field name="code">3552</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3581" model="account.account.template">
      <field name="name">Stocks produits résiduels - Déchets</field>
      <field name="code">3581</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3585" model="account.account.template">
      <field name="name">Stocks produits résiduels - Rebuts</field>
      <field name="code">3585</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3586" model="account.account.template">
      <field name="name">Stocks produits résiduels - Matières de récupération</field>
      <field name="code">3586</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_36" model="account.account.template">
      <field name="name">Stocks provenant d'immobilisations</field>
      <field name="code">36</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_371" model="account.account.template">
      <field name="name">Stocks de marchandises (ou groupe) A</field>
      <field name="code">371</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_372" model="account.account.template">
      <field name="name">Stocks de marchandises (ou groupe) B</field>
      <field name="code">372</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_38" model="account.account.template">
      <field name="name">Stocks en voie d'acheminement</field>
      <field name="code">38</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3911" model="account.account.template">
      <field name="name">Provisions pour dépréciation des matières premières (ou groupe) A</field>
      <field name="code">3911</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3912" model="account.account.template">
      <field name="name">Provisions pour dépréciation des matières premières (ou groupe) B</field>
      <field name="code">3912</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3917" model="account.account.template">
      <field name="name">Provisions pour dépréciation des fournitures A, B, C, ..</field>
      <field name="code">3917</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3921" model="account.account.template">
      <field name="name">Provisions pour dépréciation des matières consommables (même ventilation que celle du compte 321)</field>
      <field name="code">3921</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3922" model="account.account.template">
      <field name="name">Provisions pour dépréciation des fournitures consommables (même ventilation que celle du compte 322)</field>
      <field name="code">3922</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3926" model="account.account.template">
      <field name="name">Provisions pour dépréciation des emballages (même ventilation que celle du compte 326)</field>
      <field name="code">3926</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3931" model="account.account.template">
      <field name="name">Provisions pour dépréciation des produits en cours (même ventilation que celle du compte 331)</field>
      <field name="code">3931</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3935" model="account.account.template">
      <field name="name">Provisions pour dépréciation des travaux en cours (même ventilation que celle du compte 335)</field>
      <field name="code">3935</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3941" model="account.account.template">
      <field name="name">Provisions pour dépréciation des études en cours (même ventilation que celle du compte 341)</field>
      <field name="code">3941</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3945" model="account.account.template">
      <field name="name">Provisions pour dépréciation des prestations de services en cours (même ventilation que celle du compte 345)</field>
      <field name="code">3945</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3951" model="account.account.template">
      <field name="name">Provisions pour dépréciation des produits intermédiaires (même ventilation que celle du compte 351)</field>
      <field name="code">3951</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3955" model="account.account.template">
      <field name="name">Provisions pour dépréciation des produits finis (même ventilation que celle du compte 355)</field>
      <field name="code">3955</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3971" model="account.account.template">
      <field name="name">Provisions pour dépréciation des stocks de marchandises (ou groupe) A</field>
      <field name="code">3971</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_3972" model="account.account.template">
      <field name="name">Provisions pour dépréciation des stocks de marchandises (ou groupe) B</field>
      <field name="code">3972</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_400" model="account.account.template">
      <field name="name">Fournisseurs et comptes rattachés</field>
      <field name="code">400</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="fr_pcg_pay" model="account.account.template">
      <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
      <field name="code">4011</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4017" model="account.account.template">
      <field name="name">Fournisseurs - Retenues de garantie</field>
      <field name="code">4017</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_403" model="account.account.template">
      <field name="name">Fournisseurs - Effets à payer</field>
      <field name="code">403</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4041" model="account.account.template">
      <field name="name">Fournisseurs - Achats d'immobilisations</field>
      <field name="code">4041</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4047" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
      <field name="code">4047</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_405" model="account.account.template">
      <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
      <field name="code">405</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4081" model="account.account.template">
      <field name="name">Factures non parvenues - Fournisseurs</field>
      <field name="code">4081</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4084" model="account.account.template">
      <field name="name">Factures non parvenues - Fournisseurs d'immobilisations</field>
      <field name="code">4084</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4088" model="account.account.template">
      <field name="name">Factures non parvenues - Fournisseurs - Intérêts courus</field>
      <field name="code">4088</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4096" model="account.account.template">
      <field name="name">Fournisseurs débiteurs - Créances pour emballages et matériel à rendre</field>
      <field name="code">4096</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_40971" model="account.account.template">
      <field name="name">Fournisseurs débiteurs - Autres avoirs des fournisseurs d'exploitation</field>
      <field name="code">40971</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_40974" model="account.account.template">
      <field name="name">Fournisseurs débiteurs - Autres avoirs des fournisseurs d'immobilisations</field>
      <field name="code">40974</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4098" model="account.account.template">
      <field name="name">Fournisseurs débiteurs - Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
      <field name="code">4098</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets" />
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_410" model="account.account.template">
      <field name="name">Clients et comptes rattachés</field>
      <field name="code">410</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="fr_pcg_recv" model="account.account.template">
      <field name="name">Clients - Ventes de biens ou de prestations de services</field>
      <field name="code">4111</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>


    <record id="pcg_4117" model="account.account.template">
      <field name="name">Clients - Retenues de garantie</field>
      <field name="code">4117</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_413" model="account.account.template">
      <field name="name">Clients - Effets à recevoir</field>
      <field name="code">413</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_416" model="account.account.template">
      <field name="name">Clients douteux ou litigieux</field>
      <field name="code">416</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4181" model="account.account.template">
      <field name="name">Clients - Factures à établir</field>
      <field name="code">4181</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4188" model="account.account.template">
      <field name="name">Clients - Intérêts courus non encore facturés</field>
      <field name="code">4188</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4191" model="account.account.template">
      <field name="name">Clients créditeurs - Avances et acomptes reçus sur commandes</field>
      <field name="code">4191</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4196" model="account.account.template">
      <field name="name">Clients créditeurs - Dettes pour emballages et matériels consignés</field>
      <field name="code">4196</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4197" model="account.account.template">
      <field name="name">Clients créditeurs - Autres avoirs</field>
      <field name="code">4197</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4198" model="account.account.template">
      <field name="name">Clients créditeurs - Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
      <field name="code">4198</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_421" model="account.account.template">
      <field name="name">Personnel - Rémunérations dues</field>
      <field name="code">421</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_422" model="account.account.template">
      <field name="name">Comités d'entreprise, d'établissement</field>
      <field name="code">422</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4246" model="account.account.template">
      <field name="name">Participation des salariés aux résultats - Réserve spéciale</field>
      <field name="code">4246</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4248" model="account.account.template">
      <field name="name">Participation des salariés aux résultats - Comptes courants</field>
      <field name="code">4248</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_425" model="account.account.template">
      <field name="name">Personnel - Avances et acomptes</field>
      <field name="code">425</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_426" model="account.account.template">
      <field name="name">Personnel - Dépôts</field>
      <field name="code">426</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_427" model="account.account.template">
      <field name="name">Personnel - Oppositions</field>
      <field name="code">427</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4282" model="account.account.template">
      <field name="name">Personnel - Dettes provisionnées pour congés à payer</field>
      <field name="code">4282</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4284" model="account.account.template">
      <field name="name">Personnel - Dettes provisionnées pour participation des salariés aux résultats</field>
      <field name="code">4284</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4286" model="account.account.template">
      <field name="name">Personnel - Autres charges à payer</field>
      <field name="code">4286</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4287" model="account.account.template">
      <field name="name">Personnel - Produits à recevoir</field>
      <field name="code">4287</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_431" model="account.account.template">
      <field name="name">Sécurité Sociale</field>
      <field name="code">431</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_437" model="account.account.template">
      <field name="name">Autres organismes sociaux</field>
      <field name="code">437</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4382" model="account.account.template">
      <field name="name">Charges sociales sur congés à payer</field>
      <field name="code">4382</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4386" model="account.account.template">
      <field name="name">Organismes sociaux - Autres charges à payer</field>
      <field name="code">4386</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4387" model="account.account.template">
      <field name="name">Organismes sociaux - Produits à recevoir</field>
      <field name="code">4387</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4411" model="account.account.template">
      <field name="name">État - Subventions à recevoir - Subventions d'investissement</field>
      <field name="code">4411</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4417" model="account.account.template">
      <field name="name">État - Subventions à recevoir - Subventions d'exploitation</field>
      <field name="code">4417</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4418" model="account.account.template">
      <field name="name">État - Subventions à recevoir - Subventions d'équilibre</field>
      <field name="code">4418</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4419" model="account.account.template">
      <field name="name">État - Subventions à recevoir - Avances sur subventions</field>
      <field name="code">4419</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4424" model="account.account.template">
      <field name="name">État - Impôts et taxes recouvrables sur des tiers - Obligataires</field>
      <field name="code">4424</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4425" model="account.account.template">
      <field name="name">État - Impôts et taxes recouvrables sur des tiers - Associés</field>
      <field name="code">4425</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4431" model="account.account.template">
      <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
      <field name="code">4431</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4438" model="account.account.template">
      <field name="name">État - Intérêts courus sur créances figurant au compte 4431</field>
      <field name="code">4438</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_444" model="account.account.template">
      <field name="name">État - Impôts sur les bénéfices</field>
      <field name="code">444</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445201" model="account.account.template">
      <field name="name">TVA due intracommunautaire (Taux Normal)</field>
      <field name="code">445201</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445202" model="account.account.template">
      <field name="name">TVA due intracommunautaire (Taux Intermédiaire)</field>
      <field name="code">445202</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445203" model="account.account.template">
      <field name="name">TVA due intracommunautaire (Autre taux)</field>
      <field name="code">445203</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445204" model="account.account.template">
      <field name="name">TVA due imports</field>
      <field name="code">445204</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44551" model="account.account.template">
      <field name="name">TVA à décaisser</field>
      <field name="code">44551</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44558" model="account.account.template">
      <field name="name">Taxes assimilées à la TVA</field>
      <field name="code">44558</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44562" model="account.account.template">
      <field name="name">TVA déductible sur immobilisations</field>
      <field name="code">44562</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44563" model="account.account.template">
      <field name="name">TVA déductible transférée par d'autres entreprises</field>
      <field name="code">44563</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44566" model="account.account.template">
      <field name="name">TVA déductible sur autres biens et services</field>
      <field name="code">44566</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445662" model="account.account.template">
      <field name="name">TVA déductible intracommunautaire</field>
      <field name="code">445662</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445663" model="account.account.template">
      <field name="name">TVA déductible imports</field>
      <field name="code">445663</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44567" model="account.account.template">
      <field name="name">Crédit de TVA à reporter</field>
      <field name="code">44567</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="note">Si le remboursement n'a pas été demandé</field>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44568" model="account.account.template">
      <field name="name">Taxes déductibles assimilées à la TVA</field>
      <field name="code">44568</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445711" model="account.account.template">
      <field name="name">TVA collectée (Taux Normal)</field>
      <field name="code">445711</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445712" model="account.account.template">
      <field name="name">TVA collectée (Taux Intermédiaire)</field>
      <field name="code">445712</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445713" model="account.account.template">
      <field name="name">TVA collectée (Autre taux)</field>
      <field name="code">445713</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44578" model="account.account.template">
      <field name="name">Taxes collectées assimilées à la TVA</field>
      <field name="code">44578</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_445800" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
      <field name="code">445800</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44581" model="account.account.template">
      <field name="name">Acomptes - Régime simplifié d'imposition</field>
      <field name="code">44581</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44582" model="account.account.template">
      <field name="name">Acomptes - Régime du forfait</field>
      <field name="code">44582</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44583" model="account.account.template">
      <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
      <field name="code">44583</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44584" model="account.account.template">
      <field name="name">TVA récupérée d'avance</field>
      <field name="code">44584</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44586" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
      <field name="code">44586</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_44587" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
      <field name="code">44587</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_446" model="account.account.template">
      <field name="name">Obligations cautionnées</field>
      <field name="code">446</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_447" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés</field>
      <field name="code">447</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4482" model="account.account.template">
      <field name="name">État - Charges fiscales sur congés à payer</field>
      <field name="code">4482</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4486" model="account.account.template">
      <field name="name">État - Charges à payer</field>
      <field name="code">4486</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4487" model="account.account.template">
      <field name="name">État - Produits à recevoir</field>
      <field name="code">4487</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_449" model="account.account.template">
      <field name="name">Quotas d'émission à restituer à l'État</field>
      <field name="code">449</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_451" model="account.account.template">
      <field name="name">Groupe</field>
      <field name="code">451</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4551" model="account.account.template">
      <field name="name">Associés - Comptes courants - Principal</field>
      <field name="code">4551</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4558" model="account.account.template">
      <field name="name">Associés - Comptes courants - Intérêts courus</field>
      <field name="code">4558</field>
      <field name="user_type_id" ref="account.data_account_type_payable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_45611" model="account.account.template">
      <field name="name">Associés - Comptes d'apport en société - Apports en nature</field>
      <field name="code">45611</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_45615" model="account.account.template">
      <field name="name">Associés - Comptes d'apport en société - Apports en numéraire</field>
      <field name="code">45615</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
   </record>

    <record id="pcg_45621" model="account.account.template">
      <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
      <field name="code">45621</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_45625" model="account.account.template">
      <field name="name">Associés - Capital appelé, non versé</field>
      <field name="code">45625</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4563" model="account.account.template">
      <field name="name">Associés - Versements reçus sur augmentation de capital</field>
      <field name="code">4563</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4564" model="account.account.template">
      <field name="name">Associés - Versements anticipés</field>
      <field name="code">4564</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4566" model="account.account.template">
      <field name="name">Actionnaires défaillants</field>
      <field name="code">4566</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4567" model="account.account.template">
      <field name="name">Associés - Capital à rembourser</field>
      <field name="code">4567</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_457" model="account.account.template">
      <field name="name">Associés - Dividendes à payer</field>
      <field name="code">457</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4581" model="account.account.template">
      <field name="name">Associés - Opérations faites en commun et en GIE - Opérations courantes</field>
      <field name="code">4581</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4588" model="account.account.template">
      <field name="name">Associés - Opérations faites en commun et en GIE - Intérêts courus</field>
      <field name="code">4588</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_462" model="account.account.template">
      <field name="name">Créances sur cessions d'immobilisations</field>
      <field name="code">462</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_464" model="account.account.template">
      <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
      <field name="code">464</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_465" model="account.account.template">
      <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
      <field name="code">465</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_467" model="account.account.template">
      <field name="name">Autres comptes débiteurs ou créditeurs</field>
      <field name="code">467</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4686" model="account.account.template">
      <field name="name">Charges à payer</field>
      <field name="code">4686</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4687" model="account.account.template">
      <field name="name">Produits à recevoir</field>
      <field name="code">4687</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_471" model="account.account.template">
      <field name="name">Compte d'attente</field>
      <field name="code">471</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4761" model="account.account.template">
      <field name="name">Différence de conversion - Actif - Diminution des créances</field>
      <field name="code">4761</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4762" model="account.account.template">
      <field name="name">Différence de conversion - Actif - Augmentation des dettes</field>
      <field name="code">4762</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4768" model="account.account.template">
      <field name="name">Différence de conversion - Actif - Différences compensées par couverture de change</field>
      <field name="code">4768</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4771" model="account.account.template">
      <field name="name">Différences de conversion - Passif - Augmentation des créances</field>
      <field name="code">4771</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4772" model="account.account.template">
      <field name="name">Différences de conversion - Passif - Diminution des dettes</field>
      <field name="code">4772</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4778" model="account.account.template">
      <field name="name">Différences de conversion - Passif - Différences compensées par couverture de change</field>
      <field name="code">4778</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_478" model="account.account.template">
      <field name="name">Autres comptes transitoires</field>
      <field name="code">478</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4816" model="account.account.template">
      <field name="name">Charges à répartir sur plusieurs exercices - Frais d'émission des emprunts</field>
      <field name="code">4816</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_486" model="account.account.template">
      <field name="name">Charges constatées d'avance</field>
      <field name="code">486</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_487" model="account.account.template">
      <field name="name">Produits constatés d'avance</field>
      <field name="code">487</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4886" model="account.account.template">
      <field name="name">Comptes de répartition périodique des charges</field>
      <field name="code">4886</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4887" model="account.account.template">
      <field name="name">Comptes de répartition périodique des produits</field>
      <field name="code">4887</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_489" model="account.account.template">
      <field name="name">Quotas d'émission alloués par l'État</field>
      <field name="code">489</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_491" model="account.account.template">
      <field name="name">Provisions pour dépréciation des comptes de clients</field>
      <field name="code">491</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4951" model="account.account.template">
      <field name="name">Provisions pour dépréciation des comptes du groupe</field>
      <field name="code">4951</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4955" model="account.account.template">
      <field name="name">Provisions pour dépréciation des comptes courants des associés</field>
      <field name="code">4955</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4958" model="account.account.template">
      <field name="name">Provisions pour dépréciation des opérations faites en commun et en GIE</field>
      <field name="code">4958</field>
      <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4962" model="account.account.template">
      <field name="name">Provisions pour dépréciation des créances sur cessions d'immobilisations</field>
      <field name="code">4962</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4965" model="account.account.template">
      <field name="name">Provisions pour dépréciation des créances sur cessions de valeurs mobilières de placement</field>
      <field name="code">4965</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_4967" model="account.account.template">
      <field name="name">Provisions pour dépréciation - Autres comptes débiteurs</field>
      <field name="code">4967</field>
      <field name="user_type_id" ref="account.data_account_type_receivable"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_501" model="account.account.template">
      <field name="name">Valeurs mobilières de placement - Parts dans entreprises liées</field>
      <field name="code">501</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_502" model="account.account.template">
      <field name="name">Valeurs mobilières de placement - Actions propres</field>
      <field name="code">502</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5031" model="account.account.template">
      <field name="name">Valeurs mobilières de placement - Titres cotés</field>
      <field name="code">5031</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5035" model="account.account.template">
      <field name="name">Valeurs mobilières de placement - Titres non cotés</field>
      <field name="code">5035</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_504" model="account.account.template">
      <field name="name">Valeurs mobilières de placement - Autres titres conférant un droit de propriété</field>
      <field name="code">504</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_505" model="account.account.template">
      <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
      <field name="code">505</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5061" model="account.account.template">
      <field name="name">Obligations cotés</field>
      <field name="code">5061</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5065" model="account.account.template">
      <field name="name">Obligations non cotés</field>
      <field name="code">5065</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_507" model="account.account.template">
      <field name="name">Bons du Trésor et bons de caisse à court terme</field>
      <field name="code">507</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5081" model="account.account.template">
      <field name="name">Autres valeurs mobilières de placement</field>
      <field name="code">5081</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5082" model="account.account.template">
      <field name="name">Bons de souscription</field>
      <field name="code">5082</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5088" model="account.account.template">
      <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
      <field name="code">5088</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_509" model="account.account.template">
      <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
      <field name="code">509</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5111" model="account.account.template">
      <field name="name">Coupons échus à l'encaissement</field>
      <field name="code">5111</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5112" model="account.account.template">
      <field name="name">Chèques à encaisser</field>
      <field name="code">5112</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5113" model="account.account.template">
      <field name="name">Effets à l'encaissement</field>
      <field name="code">5113</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5114" model="account.account.template">
      <field name="name">Effets à l'escompte</field>
      <field name="code">5114</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="reconcile" eval="True"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5124" model="account.account.template">
      <field name="name">Banques - Comptes en devises</field>
      <field name="code">5124</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_514" model="account.account.template">
      <field name="name">Chèques postaux</field>
      <field name="code">514</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_515" model="account.account.template">
      <field name="name">Caisses du Trésor et des établissements publics</field>
      <field name="code">515</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_516" model="account.account.template">
      <field name="name">Sociétés de bourse</field>
      <field name="code">516</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_517" model="account.account.template">
      <field name="name">Autres organismes financiers</field>
      <field name="code">517</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5181" model="account.account.template">
      <field name="name">Intérêts courus à payer</field>
      <field name="code">5181</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5188" model="account.account.template">
      <field name="name">Intérêts courus à recevoir</field>
      <field name="code">5188</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5191" model="account.account.template">
      <field name="name">Concours bancaires courants - Crédit de mobilisation de créances commerciales (CMCC)</field>
      <field name="code">5191</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5193" model="account.account.template">
      <field name="name">Concours bancaires courants - Mobilisation de créances nées à l'étranger</field>
      <field name="code">5193</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5198" model="account.account.template">
      <field name="name">Concours bancaires courants - Intérêts courus sur concours bancaires courants</field>
      <field name="code">5198</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_52" model="account.account.template">
      <field name="name">Instruments de trésorerie</field>
      <field name="code">52</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5311" model="account.account.template">
      <field name="name">Caisse en monnaie nationale</field>
      <field name="code">5311</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5314" model="account.account.template">
      <field name="name">Caisse en devises</field>
      <field name="code">5314</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_532" model="account.account.template">
      <field name="name">Caisse succursale (ou usine) A</field>
      <field name="code">532</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_533" model="account.account.template">
      <field name="name">Caisse succursale (ou usine) B</field>
      <field name="code">533</field>
      <field name="user_type_id" ref="account.data_account_type_liquidity"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_54" model="account.account.template">
      <field name="name">Régies d'avances et accréditifs</field>
      <field name="code">54</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5903" model="account.account.template">
      <field name="name">Provisions pour dépréciation des actions</field>
      <field name="code">5903</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5904" model="account.account.template">
      <field name="name">Provisions pour dépréciation des autres titres conférant un droit de propriété</field>
      <field name="code">5904</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5906" model="account.account.template">
      <field name="name">Provisions pour dépréciation des obligations</field>
      <field name="code">5906</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_5908" model="account.account.template">
      <field name="name">Provisions pour dépréciation des autres valeurs mobilières de placement et créances assimilées (provisions)</field>
      <field name="code">5908</field>
      <field name="user_type_id" ref="account.data_account_type_current_assets"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6011" model="account.account.template">
      <field name="name">Achats stockés - Matières premières (ou groupe) A</field>
      <field name="code">6011</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6012" model="account.account.template">
      <field name="name">Achats stockés - matières premières (ou groupe) B</field>
      <field name="code">6012</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6017" model="account.account.template">
      <field name="name">Achats stockés - Fournitures A, B, C, ..</field>
      <field name="code">6017</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60211" model="account.account.template">
      <field name="name">Achats stockés - Matières consommables (ou groupe) C</field>
      <field name="code">60211</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60212" model="account.account.template">
      <field name="name">Achats stockés - Matières consommables (ou groupe) D</field>
      <field name="code">60212</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60221" model="account.account.template">
      <field name="name">Achats stockés - Combustibles</field>
      <field name="code">60221</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60222" model="account.account.template">
      <field name="name">Achats stockés - Produits d'entretien</field>
      <field name="code">60222</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60223" model="account.account.template">
      <field name="name">Achats stockés - Fournitures d'atelier et d'usine</field>
      <field name="code">60223</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60224" model="account.account.template">
      <field name="name">Achats stockés - Fournitures de magasin</field>
      <field name="code">60224</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60225" model="account.account.template">
      <field name="name">Achats stockés - Fournitures de bureau</field>
      <field name="code">60225</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60261" model="account.account.template">
      <field name="name">Achats stockés - Emballages perdus</field>
      <field name="code">60261</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60265" model="account.account.template">
      <field name="name">Achats stockés - Emballages récupérables non identifiables</field>
      <field name="code">60265</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_60267" model="account.account.template">
      <field name="name">Achats stockés - Emballages à usage mixte</field>
      <field name="code">60267</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6031" model="account.account.template">
      <field name="name">Variation des stocks de matières premières (et fournitures)</field>
      <field name="code">6031</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6032" model="account.account.template">
      <field name="name">Variation des stocks des autres approvisionnements</field>
      <field name="code">6032</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6037" model="account.account.template">
      <field name="name">Variation des stocks de marchandises</field>
      <field name="code">6037</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>


    <record id="pcg_604" model="account.account.template">
      <field name="name">Achats d'études et prestations de services</field>
      <field name="code">604</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_605" model="account.account.template">
      <field name="name">Achats de matériel équipements et travaux</field>
      <field name="code">605</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6061" model="account.account.template">
      <field name="name">Fournitures non stockables (eau, énergie...)</field>
      <field name="code">6061</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6063" model="account.account.template">
      <field name="name">Fournitures d'entretien et de petit équipement</field>
      <field name="code">6063</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6064" model="account.account.template">
      <field name="name">Fournitures administratives</field>
      <field name="code">6064</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6068" model="account.account.template">
      <field name="name">Achats autres matières et fournitures</field>
      <field name="code">6068</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6071" model="account.account.template">
      <field name="name">Achats de marchandises (ou groupe) A</field>
      <field name="code">6071</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
      <field name="note">Pour achats France</field>
    </record>

    <record id="pcg_6072" model="account.account.template">
      <field name="name">Achats de marchandises (ou groupe) B</field>
      <field name="code">6072</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="note">Pour déclaration TVA intracommunautaire</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_608" model="account.account.template">
      <field name="name">Frais accessoires incorporés aux achats</field>
      <field name="code">608</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6091" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats de matières premières (et fournitures)</field>
      <field name="code">6091</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6092" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats d'autres approvisionnements stockés</field>
      <field name="code">6092</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6094" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats d'études et prestations de services</field>
      <field name="code">6094</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6095" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats de matériel, équipements et travaux</field>
      <field name="code">6095</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6096" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats d'approvisionnements non stockés</field>
      <field name="code">6096</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6097" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur achats de marchandises</field>
      <field name="code">6097</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6098" model="account.account.template">
      <field name="name">Rabais, remises et ristournes non affectés</field>
      <field name="code">6098</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_611" model="account.account.template">
      <field name="name">Sous-traitance générale</field>
      <field name="code">611</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6122" model="account.account.template">
      <field name="name">Redevances de crédit-bail mobilier</field>
      <field name="code">6122</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6125" model="account.account.template">
      <field name="name">Redevances de crédit-bail immobilier</field>
      <field name="code">6125</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6132" model="account.account.template">
      <field name="name">Locations immobilières</field>
      <field name="code">6132</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6135" model="account.account.template">
      <field name="name">Locations mobilières</field>
      <field name="code">6135</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6136" model="account.account.template">
      <field name="name">Locations malis sur emballages</field>
      <field name="code">6136</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_614" model="account.account.template">
      <field name="name">Charges locatives et de copropriété</field>
      <field name="code">614</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6152" model="account.account.template">
      <field name="name">Entretien et réparations sur biens immobiliers</field>
      <field name="code">6152</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6155" model="account.account.template">
      <field name="name">Entretien et réparations sur biens mobiliers</field>
      <field name="code">6155</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6156" model="account.account.template">
      <field name="name">Maintenance</field>
      <field name="code">6156</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6161" model="account.account.template">
      <field name="name">Assurance multirisques</field>
      <field name="code">6161</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6162" model="account.account.template">
      <field name="name">Assurance obligatoire dommage construction</field>
      <field name="code">6162</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_61636" model="account.account.template">
      <field name="name">Assurance transport sur achats</field>
      <field name="code">61636</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_61637" model="account.account.template">
      <field name="name">Assurance transport sur ventes</field>
      <field name="code">61637</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_61638" model="account.account.template">
      <field name="name">Assurance transport sur autres biens</field>
      <field name="code">61638</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6164" model="account.account.template">
      <field name="name">Assurance risques d'exploitation</field>
      <field name="code">6164</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6165" model="account.account.template">
      <field name="name">Assurance insolvabilité clients</field>
      <field name="code">6165</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_617" model="account.account.template">
      <field name="name">Études et recherches</field>
      <field name="code">617</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6181" model="account.account.template">
      <field name="name">Documentation générale</field>
      <field name="code">6181</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6183" model="account.account.template">
      <field name="name">Documentation technique</field>
      <field name="code">6183</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6185" model="account.account.template">
      <field name="name">Frais de colloques, séminaires, conférences</field>
      <field name="code">6185</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_619" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
      <field name="code">619</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6211" model="account.account.template">
      <field name="name">Personnel intérimaire</field>
      <field name="code">6211</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6214" model="account.account.template">
      <field name="name">Personnel détaché ou prêté à l'entreprise</field>
      <field name="code">6214</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6221" model="account.account.template">
      <field name="name">Commissions et courtages sur achats</field>
      <field name="code">6221</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6222" model="account.account.template">
      <field name="name">Commissions et courtages sur ventes</field>
      <field name="code">6222</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6224" model="account.account.template">
      <field name="name">Rémunérations des transitaires</field>
      <field name="code">6224</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6225" model="account.account.template">
      <field name="name">Rémunérations d'affacturage</field>
      <field name="code">6225</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6226" model="account.account.template">
      <field name="name">Honoraires</field>
      <field name="code">6226</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6227" model="account.account.template">
      <field name="name">Frais d'actes et de contentieux</field>
      <field name="code">6227</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6228" model="account.account.template">
      <field name="name">Rémunérations d'intermédiaires et honoraires - Divers</field>
      <field name="code">6228</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6231" model="account.account.template">
      <field name="name">Annonces et insertions</field>
      <field name="code">6231</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6232" model="account.account.template">
      <field name="name">Échantillons</field>
      <field name="code">6232</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6233" model="account.account.template">
      <field name="name">Foires et expositions</field>
      <field name="code">6233</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6234" model="account.account.template">
      <field name="name">Cadeaux à la clientèle</field>
      <field name="code">6234</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="note">Attention déclaration DAS fin d'année</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6235" model="account.account.template">
      <field name="name">Primes</field>
      <field name="code">6235</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6236" model="account.account.template">
      <field name="name">Catalogues et imprimés</field>
      <field name="code">6236</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6237" model="account.account.template">
      <field name="name">Publications</field>
      <field name="code">6237</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6238" model="account.account.template">
      <field name="name">Publicité, publications, relations publiques - Divers (pourboires, dons courants...)</field>
      <field name="code">6238</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6241" model="account.account.template">
      <field name="name">Transports sur achats</field>
      <field name="code">6241</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6242" model="account.account.template">
      <field name="name">Transports sur ventes</field>
      <field name="code">6242</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6243" model="account.account.template">
      <field name="name">Transports entre établissements ou chantiers</field>
      <field name="code">6243</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6244" model="account.account.template">
      <field name="name">Transports administratifs</field>
      <field name="code">6244</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6247" model="account.account.template">
      <field name="name">Transports collectifs du personnel</field>
      <field name="code">6247</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6248" model="account.account.template">
      <field name="name">Transports divers</field>
      <field name="code">6248</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6251" model="account.account.template">
      <field name="name">Voyages et déplacements</field>
      <field name="code">6251</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6255" model="account.account.template">
      <field name="name">Frais de déménagement</field>
      <field name="code">6255</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6256" model="account.account.template">
      <field name="name">Missions</field>
      <field name="code">6256</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6257" model="account.account.template">
      <field name="name">Réceptions</field>
      <field name="code">6257</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_626" model="account.account.template">
      <field name="name">Frais postaux et frais de télécommunications</field>
      <field name="code">626</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6271" model="account.account.template">
      <field name="name">Frais sur titres (achat, vente, garde)</field>
      <field name="code">6271</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6272" model="account.account.template">
      <field name="name">Commissions et frais sur émission d'emprunts</field>
      <field name="code">6272</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6275" model="account.account.template">
      <field name="name">Frais sur effets</field>
      <field name="code">6275</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6276" model="account.account.template">
      <field name="name">Location de coffres</field>
      <field name="code">6276</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6278" model="account.account.template">
      <field name="name">Autres frais et commissions sur prestations de services</field>
      <field name="code">6278</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6281" model="account.account.template">
      <field name="name">Concours divers (cotisations...)</field>
      <field name="code">6281</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6284" model="account.account.template">
      <field name="name">Frais de recrutement de personnel</field>
      <field name="code">6284</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_629" model="account.account.template">
      <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
      <field name="code">629</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6311" model="account.account.template">
      <field name="name">Taxe sur les salaires</field>
      <field name="code">6311</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6312" model="account.account.template">
      <field name="name">Taxe d'apprentissage</field>
      <field name="code">6312</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6313" model="account.account.template">
      <field name="name">Participation des employeurs à la formation professionnelle continue</field>
      <field name="code">6313</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6314" model="account.account.template">
      <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
      <field name="code">6314</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6318" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)</field>
      <field name="code">6318</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6331" model="account.account.template">
      <field name="name">Versement de transport</field>
      <field name="code">6331</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6332" model="account.account.template">
      <field name="name">Allocation logement</field>
      <field name="code">6332</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6333" model="account.account.template">
      <field name="name">Participation des employeurs à la formation professionnelle continue</field>
      <field name="code">6333</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6334" model="account.account.template">
      <field name="name">Participation des employeurs à l'effort de construction</field>
      <field name="code">6334</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6335" model="account.account.template">
      <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
      <field name="code">6335</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6338" model="account.account.template">
      <field name="name">Autres impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
      <field name="code">6338</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_635111" model="account.account.template">
      <field name="name">Cotisation foncière des entreprises</field>
      <field name="code">635111</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_635112" model="account.account.template">
      <field name="name">Cotisation sur la valeur ajoutée des entreprises</field>
      <field name="code">635112</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_63512" model="account.account.template">
      <field name="name">Taxes foncières</field>
      <field name="code">63512</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_63513" model="account.account.template">
      <field name="name">Autres impôts locaux</field>
      <field name="code">63513</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_63514" model="account.account.template">
      <field name="name">Taxe sur les véhicules des sociétés</field>
      <field name="code">63514</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6352" model="account.account.template">
      <field name="name">Taxes sur le chiffre d'affaires non récupérables</field>
      <field name="code">6352</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6353" model="account.account.template">
      <field name="name">Impôts indirects</field>
      <field name="code">6353</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_63541" model="account.account.template">
      <field name="name">Droits de mutation</field>
      <field name="code">63541</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6358" model="account.account.template">
      <field name="name">Autres droits</field>
      <field name="code">6358</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6371" model="account.account.template">
      <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
      <field name="code">6371</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6372" model="account.account.template">
      <field name="name">Taxes perçues par les organismes publics internationaux</field>
      <field name="code">6372</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6374" model="account.account.template">
      <field name="name">Impôts et taxes exigibles à l'étranger</field>
      <field name="code">6374</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6378" model="account.account.template">
      <field name="name">Taxes diverses (autres organismes)</field>
      <field name="code">6378</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6411" model="account.account.template">
      <field name="name">Salaires et appointements</field>
      <field name="code">6411</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6412" model="account.account.template">
      <field name="name">Congés payés</field>
      <field name="code">6412</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6413" model="account.account.template">
      <field name="name">Primes et gratifications</field>
      <field name="code">6413</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6414" model="account.account.template">
      <field name="name">Indemnités et avantages divers</field>
      <field name="code">6414</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6415" model="account.account.template">
      <field name="name">Supplément familial</field>
      <field name="code">6415</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_644" model="account.account.template">
      <field name="name">Rémunération du travail de l'exploitant</field>
      <field name="code">644</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6451" model="account.account.template">
      <field name="name">Cotisations à l'URSSAF</field>
      <field name="code">6451</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6452" model="account.account.template">
      <field name="name">Cotisations aux mutuelles</field>
      <field name="code">6452</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6453" model="account.account.template">
      <field name="name">Cotisations aux caisses de retraites</field>
      <field name="code">6453</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6454" model="account.account.template">
      <field name="name">Cotisations aux ASSEDIC</field>
      <field name="code">6454</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6458" model="account.account.template">
      <field name="name">Cotisations aux autres organismes sociaux</field>
      <field name="code">6458</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_646" model="account.account.template">
      <field name="name">Cotisations sociales personnelles de l'exploitant</field>
      <field name="code">646</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6471" model="account.account.template">
      <field name="name">Prestations directes</field>
      <field name="code">6471</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6472" model="account.account.template">
      <field name="name">Versements aux comités d'entreprise et d'établissement</field>
      <field name="code">6472</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6473" model="account.account.template">
      <field name="name">Versements aux comités d'hygiène et de sécurité</field>
      <field name="code">6473</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6474" model="account.account.template">
      <field name="name">Versements aux autres oeuvres sociales</field>
      <field name="code">6474</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6475" model="account.account.template">
      <field name="name">Médecine du travail, pharmacie</field>
      <field name="code">6475</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_648" model="account.account.template">
      <field name="name">Autres charges de personnel</field>
      <field name="code">648</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_649" model="account.account.template">
      <field name="name">Crédit d’Impôt Compétitivité Emploi (CICE)</field>
      <field name="code">649</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6511" model="account.account.template">
      <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels</field>
      <field name="code">6511</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6516" model="account.account.template">
      <field name="name">Droits d'auteur et de reproduction</field>
      <field name="code">6516</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6518" model="account.account.template">
      <field name="name">Autres droits et valeurs similaires</field>
      <field name="code">6518</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_653" model="account.account.template">
      <field name="name">Jetons de présence</field>
      <field name="code">653</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6541" model="account.account.template">
      <field name="name">Créances de l'exercice</field>
      <field name="code">6541</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6544" model="account.account.template">
      <field name="name">Créances des exercices antérieurs</field>
      <field name="code">6544</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6551" model="account.account.template">
      <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
      <field name="code">6551</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6555" model="account.account.template">
      <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
      <field name="code">6555</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_658" model="account.account.template">
      <field name="name">Charges diverses de gestion courante</field>
      <field name="code">658</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_66116" model="account.account.template">
      <field name="name">Intérêts des emprunts et dettes assimilées</field>
      <field name="code">66116</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_66117" model="account.account.template">
      <field name="name">Intérêts des dettes rattachées à des participations</field>
      <field name="code">66117</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6615" model="account.account.template">
      <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
      <field name="code">6615</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6616" model="account.account.template">
      <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
      <field name="code">6616</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6617" model="account.account.template">
      <field name="name">Intérêts des obligations cautionnées</field>
      <field name="code">6617</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_66181" model="account.account.template">
      <field name="name">Intérêts des dettes commerciales</field>
      <field name="code">66181</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_66188" model="account.account.template">
      <field name="name">Intérêts des dettes diverses</field>
      <field name="code">66188</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_664" model="account.account.template">
      <field name="name">Pertes sur créances liées à des participations</field>
      <field name="code">664</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_665" model="account.account.template">
      <field name="name">Escomptes accordés</field>
      <field name="code">665</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_666" model="account.account.template">
      <field name="name">Pertes de change</field>
      <field name="code">666</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_667" model="account.account.template">
      <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
      <field name="code">667</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
      <field name="note">(contrepartie 767)</field>
    </record>

    <record id="pcg_668" model="account.account.template">
      <field name="name">Autres charges financières</field>
      <field name="code">668</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6711" model="account.account.template">
      <field name="name">Charges exceptionnelles - Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
      <field name="code">6711</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6712" model="account.account.template">
      <field name="name">Charges exceptionnelles - Pénalités, amendes fiscales et pénales</field>
      <field name="code">6712</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="note">PV code de la route non déductibles</field>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6713" model="account.account.template">
      <field name="name">Charges exceptionnelles - Dons, libéralités</field>
      <field name="code">6713</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6714" model="account.account.template">
      <field name="name">Charges exceptionnelles - Créances devenues irrécouvrables dans l'exercice</field>
      <field name="code">6714</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6715" model="account.account.template">
      <field name="name">Charges exceptionnelles - Subventions accordées</field>
      <field name="code">6715</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6717" model="account.account.template">
      <field name="name">Charges exceptionnelles - Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
      <field name="code">6717</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6718" model="account.account.template">
      <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
      <field name="code">6718</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_672" model="account.account.template">
      <field name="name">Charges exceptionnelles sur exercices antérieurs (en cours d'exercice seulement)</field>
      <field name="code">672</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6751" model="account.account.template">
      <field name="name">Valeurs comptables des éléments d'actif cédés - Immobilisations incorporelles</field>
      <field name="code">6751</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6752" model="account.account.template">
      <field name="name">Valeurs comptables des éléments d'actif cédés - Immobilisations corporelles</field>
      <field name="code">6752</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6756" model="account.account.template">
      <field name="name">Valeurs comptables des éléments d'actif cédés - Immobilisations financières</field>
      <field name="code">6756</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6758" model="account.account.template">
      <field name="name">Valeurs comptables des éléments d'actif cédés - Autres éléments d'actif</field>
      <field name="code">6758</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6781" model="account.account.template">
      <field name="name">Charges exceptionnelles - Malis provenant de clauses d'indexation</field>
      <field name="code">6781</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6782" model="account.account.template">
      <field name="name">Charges exceptionnelles - Lots</field>
      <field name="code">6782</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6783" model="account.account.template">
      <field name="name">Charges exceptionnelles - Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
      <field name="code">6783</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6788" model="account.account.template">
      <field name="name">Charges exceptionnelles diverses</field>
      <field name="code">6788</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68111" model="account.account.template">
      <field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
      <field name="code">68111</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68112" model="account.account.template">
      <field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
      <field name="code">68112</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6812" model="account.account.template">
      <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
      <field name="code">6812</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6815" model="account.account.template">
      <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
      <field name="code">6815</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68161" model="account.account.template">
      <field name="name">Dotations aux dépréciations des immobilisations incorporelles</field>
      <field name="code">68161</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68162" model="account.account.template">
      <field name="name">Dotations aux dépréciations des immobilisations corporelles</field>
      <field name="code">68162</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68173" model="account.account.template">
      <field name="name">Dotations aux dépréciations des stocks et en-cours</field>
      <field name="code">68173</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68174" model="account.account.template">
      <field name="name">Dotations aux dépréciations des créances</field>
      <field name="code">68174</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6861" model="account.account.template">
      <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
      <field name="code">6861</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6865" model="account.account.template">
      <field name="name">Dotations aux provisions pour risques et charges financiers</field>
      <field name="code">6865</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68662" model="account.account.template">
      <field name="name">Dotations aux dépréciations des immobilisations financières</field>
      <field name="code">68662</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68665" model="account.account.template">
      <field name="name">Dotations aux dépréciations des valeurs mobilières de placement</field>
      <field name="code">68665</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6868" model="account.account.template">
      <field name="name">Autres dotations aux amortissements, dépréciations et provisions - Charges financières</field>
      <field name="code">6868</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6871" model="account.account.template">
      <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
      <field name="code">6871</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_68725" model="account.account.template">
      <field name="name">Dotations aux provisions réglementées exceptionnelles (immobilisations) - Amortissements dérogatoires</field>
      <field name="code">68725</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6873" model="account.account.template">
      <field name="name">Dotations aux provisions réglementées exceptionnelles (stocks)</field>
      <field name="code">6873</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6874" model="account.account.template">
      <field name="name">Dotations aux autres provisions réglementées exceptionnelles</field>
      <field name="code">6874</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6875" model="account.account.template">
      <field name="name">Dotations aux provisions exceptionnelles</field>
      <field name="code">6875</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6876" model="account.account.template">
      <field name="name">Dotations aux dépréciations exceptionnelles</field>
      <field name="code">6876</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_691" model="account.account.template">
      <field name="name">Participation des salariés aux résultats</field>
      <field name="code">691</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6951" model="account.account.template">
      <field name="name">Impôts sur les bénéfices dus en France</field>
      <field name="code">6951</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6952" model="account.account.template">
      <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
      <field name="code">6952</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6954" model="account.account.template">
      <field name="name">Impôts sur les bénéfices dus à l'étranger</field>
      <field name="code">6954</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_696" model="account.account.template">
      <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
      <field name="code">696</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_697" model="account.account.template">
      <field name="name">Imposition forfaitaire annuelle des sociétés</field>
      <field name="code">697</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6981" model="account.account.template">
      <field name="name">Intégration fiscale - Charges</field>
      <field name="code">6981</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_6989" model="account.account.template">
      <field name="name">Intégration fiscale - Produits</field>
      <field name="code">6989</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_699" model="account.account.template">
      <field name="name">Produits, Reports en arrière des déficits</field>
      <field name="code">699</field>
      <field name="user_type_id" ref="account.data_account_type_expenses"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7011" model="account.account.template">
      <field name="name">Ventes de produits finis (ou groupe) A</field>
      <field name="code">7011</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7012" model="account.account.template">
      <field name="name">Ventes de produits finis (ou groupe) B</field>
      <field name="code">7012</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_702" model="account.account.template">
      <field name="name">Ventes de produits intermédiaires</field>
      <field name="code">702</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_703" model="account.account.template">
      <field name="name">Ventes de produits résiduels</field>
      <field name="code">703</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7041" model="account.account.template">
      <field name="name">Ventes de travaux de catégorie (ou activité) A</field>
      <field name="code">7041</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7042" model="account.account.template">
      <field name="name">Ventes de travaux de catégorie (ou activité) B</field>
      <field name="code">7042</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_705" model="account.account.template">
      <field name="name">Ventes d'études</field>
      <field name="code">705</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_706" model="account.account.template">
      <field name="name">Ventes de prestations de services</field>
      <field name="code">706</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7071" model="account.account.template">
      <field name="name">Ventes de marchandises (ou groupe) A</field>
      <field name="code">7071</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7072" model="account.account.template">
      <field name="name">Ventes de marchandises (ou groupe) B</field>
      <field name="code">7072</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7073" model="account.account.template">
      <field name="name">Ventes de marchandises à l'exportation</field>
      <field name="code">7073</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7081" model="account.account.template">
      <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
      <field name="code">7081</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7082" model="account.account.template">
      <field name="name">Commissions et courtages</field>
      <field name="code">7082</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7083" model="account.account.template">
      <field name="name">Locations diverses</field>
      <field name="code">7083</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7084" model="account.account.template">
      <field name="name">Mise à disposition de personnel facturée</field>
      <field name="code">7084</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7085" model="account.account.template">
      <field name="name">Ports et frais accessoires facturés</field>
      <field name="code">7085</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7086" model="account.account.template">
      <field name="name">Bonis sur reprises d'emballages consignés</field>
      <field name="code">7086</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7087" model="account.account.template">
      <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
      <field name="code">7087</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7088" model="account.account.template">
      <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
      <field name="code">7088</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7091" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur ventes de produits finis</field>
      <field name="code">7091</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7092" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur ventes de produits intermédiaires</field>
      <field name="code">7092</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7094" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur travaux</field>
      <field name="code">7094</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7095" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur études</field>
      <field name="code">7095</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7096" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur prestations de services</field>
      <field name="code">7096</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7097" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur ventes de marchandises</field>
      <field name="code">7097</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7098" model="account.account.template">
      <field name="name">Rabais, remises et ristournes sur produits des activités annexes</field>
      <field name="code">7098</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71331" model="account.account.template">
      <field name="name">Variation des en-cours de production de biens - Produits en cours</field>
      <field name="code">71331</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71335" model="account.account.template">
      <field name="name">Variation des en-cours de production de biens - Travaux en cours</field>
      <field name="code">71335</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71341" model="account.account.template">
      <field name="name">Variation des en-cours de production de services - Études en cours</field>
      <field name="code">71341</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71345" model="account.account.template">
      <field name="name">Variation des en-cours de production de services - Prestations de services en cours</field>
      <field name="code">71345</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71351" model="account.account.template">
      <field name="name">Variation des stocks de produits intermédiaires</field>
      <field name="code">71351</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71355" model="account.account.template">
      <field name="name">Variation des stocks de produits finis</field>
      <field name="code">71355</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_71358" model="account.account.template">
      <field name="name">Variation des stocks de produits résiduels</field>
      <field name="code">71358</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_721" model="account.account.template">
      <field name="name">Production immobilisée - Immobilisations incorporelles</field>
      <field name="code">721</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_722" model="account.account.template">
      <field name="name">Production immobilisée - Immobilisations corporelles</field>
      <field name="code">722</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_74" model="account.account.template">
      <field name="name">Subventions d'exploitation</field>
      <field name="code">74</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7511" model="account.account.template">
      <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels</field>
      <field name="code">7511</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7516" model="account.account.template">
      <field name="name">Droits d'auteur et de reproduction</field>
      <field name="code">7516</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7518" model="account.account.template">
      <field name="name">Redevances pour autres droits et valeurs similaires</field>
      <field name="code">7518</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_752" model="account.account.template">
      <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
      <field name="code">752</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_753" model="account.account.template">
      <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
      <field name="code">753</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_754" model="account.account.template">
      <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
      <field name="code">754</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7551" model="account.account.template">
      <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
      <field name="code">7551</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7555" model="account.account.template">
      <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
      <field name="code">7555</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_758" model="account.account.template">
      <field name="name">Produits divers de gestion courante</field>
      <field name="code">758</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7611" model="account.account.template">
      <field name="name">Revenus des titres de participation</field>
      <field name="code">7611</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7616" model="account.account.template">
      <field name="name">Revenus sur autres formes de participation</field>
      <field name="code">7616</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7617" model="account.account.template">
      <field name="name">Revenus des créances rattachées à des participations</field>
      <field name="code">7617</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
    </record>

    <record id="pcg_7621" model="account.account.template">
      <field name="name">Revenus des titres immobilisés</field>
      <field name="code">7621</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7626" model="account.account.template">
      <field name="name">Revenus des prêts</field>
      <field name="code">7626</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7627" model="account.account.template">
      <field name="name">Revenus des créances immobilisées</field>
      <field name="code">7627</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7631" model="account.account.template">
      <field name="name">Revenus des créances commerciales</field>
      <field name="code">7631</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7638" model="account.account.template">
      <field name="name">Revenus des créances diverses</field>
      <field name="code">7638</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_764" model="account.account.template">
      <field name="name">Revenus des valeurs mobilières de placement</field>
      <field name="code">764</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_765" model="account.account.template">
      <field name="name">Escomptes obtenus</field>
      <field name="code">765</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_766" model="account.account.template">
      <field name="name">Gains de change</field>
      <field name="code">766</field>
      <field name="user_type_id" ref="account.data_account_type_other_income"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_767" model="account.account.template">
      <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
      <field name="code">767</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
      <field name="note">(contrepartie 667)</field>
    </record>

    <record id="pcg_768" model="account.account.template">
      <field name="name">Autres produits financiers</field>
      <field name="code">768</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7711" model="account.account.template">
      <field name="name">Produits exceptionnels - Dédits et pénalités perçus sur achats et sur ventes</field>
      <field name="code">7711</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7713" model="account.account.template">
      <field name="name">Produits exceptionnels - Libéralités reçues</field>
      <field name="code">7713</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7714" model="account.account.template">
      <field name="name">Produits exceptionnels - Rentrées sur créances amorties</field>
      <field name="code">7714</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7715" model="account.account.template">
      <field name="name">Produits exceptionnels - Subventions d'équilibre</field>
      <field name="code">7715</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7717" model="account.account.template">
      <field name="name">Produits exceptionnels - Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
      <field name="code">7717</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7718" model="account.account.template">
      <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
      <field name="code">7718</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_772" model="account.account.template">
      <field name="name">Produits exceptionnels sur exercices antérieurs (en cours d'exercice seulement)</field>
      <field name="code">772</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7751" model="account.account.template">
      <field name="name">Produits exceptionnels des cessions d'éléments d'actif - Immobilisations incorporelles</field>
      <field name="code">7751</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7752" model="account.account.template">
      <field name="name">Produits exceptionnels des cessions d'éléments d'actif - Immobilisations corporelles</field>
      <field name="code">7752</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7756" model="account.account.template">
      <field name="name">Produits exceptionnels des cessions d'éléments d'actif - Immobilisations financières</field>
      <field name="code">7756</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7758" model="account.account.template">
      <field name="name">Produits exceptionnels des cessions d'éléments d'actif - Autres éléments d'actif</field>
      <field name="code">7758</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_777" model="account.account.template">
      <field name="name">Produits exceptionnels - Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
      <field name="code">777</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7781" model="account.account.template">
      <field name="name">Produits exceptionnels - Bonis provenant de clauses d'indexation</field>
      <field name="code">7781</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7782" model="account.account.template">
      <field name="name">Produits exceptionnels - Lots</field>
      <field name="code">7782</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7783" model="account.account.template">
      <field name="name">Produits exceptionnels - Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
      <field name="code">7783</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7788" model="account.account.template">
      <field name="name">Produits exceptionnels divers</field>
      <field name="code">7788</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78111" model="account.account.template">
      <field name="name">Reprises sur amortissements des immobilisations incorporelles</field>
      <field name="code">78111</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78112" model="account.account.template">
      <field name="name">Reprises sur amortissements des immobilisations corporelles</field>
      <field name="code">78112</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7815" model="account.account.template">
      <field name="name">Reprises sur provisions d'exploitation</field>
      <field name="code">7815</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78161" model="account.account.template">
      <field name="name">Reprises sur dépréciations des immobilisations incorporelles</field>
      <field name="code">78161</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78162" model="account.account.template">
      <field name="name">Reprises sur dépréciations des immobilisations corporelles</field>
      <field name="code">78162</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78173" model="account.account.template">
      <field name="name">Reprises sur dépréciations des actifs circulants - Stocks et en-cours</field>
      <field name="code">78173</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78174" model="account.account.template">
      <field name="name">Reprises sur dépréciations des actifs circulants - Créances</field>
      <field name="code">78174</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7865" model="account.account.template">
      <field name="name">Reprises sur provisions financières</field>
      <field name="code">7865</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78662" model="account.account.template">
      <field name="name">Reprises sur dépréciations des immobilisations financières</field>
      <field name="code">78662</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78665" model="account.account.template">
      <field name="name">Reprises sur dépréciations des valeurs mobilières de placement</field>
      <field name="code">78665</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78725" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (immobilisations) - Amortissements dérogatoires</field>
      <field name="code">78725</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78726" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (immobilisations) - Provision spéciale de réévaluation</field>
      <field name="code">78726</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_78727" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (immobilisations) - Plus-values réinvesties</field>
      <field name="code">78727</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7873" model="account.account.template">
      <field name="name">Reprises sur provisions réglementées (stocks)</field>
      <field name="code">7873</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7874" model="account.account.template">
      <field name="name">Reprises sur autres provisions réglementées</field>
      <field name="code">7874</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7875" model="account.account.template">
      <field name="name">Reprises sur provisions exceptionnelles</field>
      <field name="code">7875</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_7876" model="account.account.template">
      <field name="name">Reprises sur dépréciations exceptionnelles</field>
      <field name="code">7876</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_791" model="account.account.template">
      <field name="name">Transferts de charges d'exploitation</field>
      <field name="code">791</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_796" model="account.account.template">
      <field name="name">Transferts de charges financières</field>
      <field name="code">796</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="pcg_797" model="account.account.template">
      <field name="name">Transferts de charges exceptionnelles</field>
      <field name="code">797</field>
      <field name="user_type_id" ref="account.data_account_type_revenue"/>
      <field name="chart_template_id" ref="l10n_fr_pcg_chart_template"/>
    </record>

    <record id="l10n_fr_pcg_chart_template" model="account.chart.template">
      <field name="property_account_receivable_id" ref="fr_pcg_recv"/>
      <field name="property_account_payable_id" ref="fr_pcg_pay"/>
      <field name="property_account_expense_categ_id" ref="pcg_6071"/>
      <field name="property_account_income_categ_id" ref="pcg_7071"/>
      <field name="income_currency_exchange_account_id" ref="pcg_766"/>
      <field name="expense_currency_exchange_account_id" ref="pcg_666"/>
      <field name="currency_id" ref="base.EUR"/>
    </record>
</flectra>