Merge lp:~akretion-team/openobject-addons/trunk-fix-l10n_fr-round2 into lp:openobject-addons

Proposed by Alexis de Lattre on 2012-07-07
Status: Merged
Merged at revision: 7018
Proposed branch: lp:~akretion-team/openobject-addons/trunk-fix-l10n_fr-round2
Merge into: lp:openobject-addons
Diff against target: 9853 lines (+978/-2045)
1 file modified
l10n_fr/plan_comptable_general.xml (+978/-2045)
To merge this branch: bzr merge lp:~akretion-team/openobject-addons/trunk-fix-l10n_fr-round2
Reviewer Review Type Date Requested Status
OpenERP Core Team 2012-07-07 Pending
Review via email: mp+113832@code.launchpad.net

Description of the Change

Now uses account types of the 'account' module
Some tiny fixes in the chart of account

This work has been made by Frederic Clementi (C2C) and Alexis de Lattre (Akretion), following an e-mail remark of Quentin de Paoli.

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1=== modified file 'l10n_fr/plan_comptable_general.xml'
2--- l10n_fr/plan_comptable_general.xml 2012-04-23 23:03:16 +0000
3+++ l10n_fr/plan_comptable_general.xml 2012-07-07 20:55:23 +0000
4@@ -8,135 +8,24 @@
5 jusqu'à décembre 2007
6
7 Version du fichier : 12-04-2008
8+
9+ Utilise les 'account types' de addons/account/data/data_account_type.xml
10 -->
11
12- <!-- Account Types -->
13- <record id="account_type_dettes" model="account.account.type">
14- <field name="name">Dettes long terme</field>
15- <field name="code">dettes</field>
16- <field name="close_method">balance</field>
17- </record>
18-
19- <record id="account_type_immobilisations" model="account.account.type">
20- <field name="name">Immobilisations</field>
21- <field name="code">immobilization</field>
22- <field name="report_type">asset</field>
23- <field name="close_method">balance</field>
24- </record>
25-
26- <record id="account_type_stock" model="account.account.type">
27- <field name="name">Stocks</field>
28- <field name="code">stocks</field>
29- <field name="report_type">asset</field>
30- <field name="close_method">balance</field>
31- </record>
32-
33- <record id="account_type_cloture" model="account.account.type">
34- <field name="name">Cloture</field>
35- <field name="code">cloture</field>
36- <field name="close_method">balance</field>
37- </record>
38-
39- <record model="account.account.type" id="account_type_receivable" >
40- <field name="name">Receivable</field>
41- <field name="code">receivable</field>
42- <field name="report_type">asset</field>
43- <field name="close_method">unreconciled</field>
44- </record>
45-
46- <record model="account.account.type" id="account_type_payable" >
47- <field name="name">Payable</field>
48- <field name="code">payable</field>
49- <field name="report_type">liability</field>
50- <field name="close_method">unreconciled</field>
51- </record>
52-
53- <record model="account.account.type" id="account_type_view">
54- <field name="name">View</field>
55- <field name="code">view</field>
56- <field name="close_method">none</field>
57- </record>
58-
59- <record model="account.account.type" id="account_type_income" >
60- <field name="name">Income</field>
61- <field name="code">income</field>
62- <field name="report_type">income</field>
63- <field name="close_method">none</field>
64- </record>
65-
66- <record model="account.account.type" id="account_type_expense">
67- <field name="name">Expense</field>
68- <field name="code">expense</field>
69- <field name="report_type">expense</field>
70- <field name="close_method">none</field>
71- </record>
72-
73- <record model="account.account.type" id="account_type_tax">
74- <field name="name">Tax</field>
75- <field name="code">tax</field>
76- <field name="close_method">unreconciled</field>
77- </record>
78-
79- <record model="account.account.type" id="account_type_cash">
80- <field name="name">Cash</field>
81- <field name="code">cash</field>
82- <field name="report_type">asset</field>
83- <field name="close_method">balance</field>
84- </record>
85-
86- <record model="account.account.type" id="account_type_asset">
87- <field name="name">Asset</field>
88- <field name="code">asset</field>
89- <field name="report_type">asset</field>
90- <field name="close_method">balance</field>
91- </record>
92-
93- <record model="account.account.type" id="account_type_equity">
94- <field name="name">Equity</field>
95- <field name="code">equity</field>
96- <field name="report_type">liability</field>
97- <field name="close_method">balance</field>
98- </record>
99-
100- <record model="account.account.type" id="account_type_provision">
101- <field name="name">Provisions</field>
102- <field name="code">provision</field>
103- <field name="close_method">balance</field>
104- </record>
105-
106- <record model="account.account.type" id="account_type_commitment">
107- <field name="name">Engagements</field>
108- <field name="code">commitment</field>
109- <field name="close_method">balance</field>
110- </record>
111-
112- <record model="account.account.type" id="account_type_stocks">
113- <field name="name">Actif circulant</field>
114- <field name="code">current asset</field>
115- <field name="report_type">asset</field>
116- <field name="close_method">balance</field>
117- </record>
118-
119- <record model="account.account.type" id="account_type_special">
120- <field name="name">Comptes spéciaux</field>
121- <field name="code">special</field>
122- <field name="close_method">none</field>
123- </record>
124-
125
126 <!-- Account Templates -->
127 <record id="pcg_0" model="account.account.template">
128 <field name="name">Plan Comptable Général</field>
129 <field name="code">0</field>
130 <field name="type">view</field>
131- <field name="user_type" ref="account_type_view"/>
132+ <field name="user_type" ref="account.data_account_type_view"/>
133 </record>
134
135 <record id="pcg_Classes_1_a_5" model="account.account.template">
136 <field name="name">Comptes de bilan</field>
137 <field name="code">Classes 1 à 5</field>
138 <field name="type">view</field>
139- <field name="user_type" ref="account_type_view"/>
140+ <field name="user_type" ref="account.data_account_type_view"/>
141 <field name="parent_id" ref="pcg_0"/>
142 </record>
143
144@@ -144,9 +33,8 @@
145 <field name="name">Comptes de capitaux</field>
146 <field name="code">Classe 1</field>
147 <field name="type">view</field>
148- <field name="user_type" ref="account_type_view"/>
149+ <field name="user_type" ref="account.data_account_type_view"/>
150 <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
151-
152 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
153 </record>
154
155@@ -154,8 +42,7 @@
156 <field name="name">Capital et réserves</field>
157 <field name="code">10</field>
158 <field name="type">view</field>
159- <field name="user_type" ref="account_type_view"/>
160-
161+ <field name="user_type" ref="account.data_account_type_view"/>
162 <field name="parent_id" ref="pcg_Classe_1"/>
163 </record>
164
165@@ -163,9 +50,8 @@
166 <field name="name">Capital</field>
167 <field name="code">101</field>
168 <field name="type">view</field>
169- <field name="user_type" ref="account_type_equity"/>
170+ <field name="user_type" ref="account.data_account_type_view"/>
171 <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>
172-
173 <field name="parent_id" ref="pcg_10"/>
174 </record>
175
176@@ -173,8 +59,7 @@
177 <field name="name">Capital souscrit - non appelé</field>
178 <field name="code">1011</field>
179 <field name="type">other</field>
180- <field name="user_type" ref="account_type_equity"/>
181-
182+ <field name="user_type" ref="account.data_account_type_liability"/>
183 <field name="parent_id" ref="pcg_101"/>
184 </record>
185
186@@ -182,8 +67,7 @@
187 <field name="name">Capital souscrit - appelé non versé</field>
188 <field name="code">1012</field>
189 <field name="type">other</field>
190- <field name="user_type" ref="account_type_equity"/>
191-
192+ <field name="user_type" ref="account.data_account_type_liability"/>
193 <field name="parent_id" ref="pcg_101"/>
194 </record>
195
196@@ -191,8 +75,7 @@
197 <field name="name">Capital souscrit - appelé versé</field>
198 <field name="code">1013</field>
199 <field name="type">view</field>
200- <field name="user_type" ref="account_type_equity"/>
201-
202+ <field name="user_type" ref="account.data_account_type_view"/>
203 <field name="parent_id" ref="pcg_101"/>
204 </record>
205
206@@ -200,8 +83,7 @@
207 <field name="name">Capital non amorti</field>
208 <field name="code">10131</field>
209 <field name="type">other</field>
210- <field name="user_type" ref="account_type_equity"/>
211-
212+ <field name="user_type" ref="account.data_account_type_liability"/>
213 <field name="parent_id" ref="pcg_1013"/>
214 </record>
215
216@@ -209,8 +91,7 @@
217 <field name="name">Capital amorti</field>
218 <field name="code">10132</field>
219 <field name="type">other</field>
220- <field name="user_type" ref="account_type_equity"/>
221-
222+ <field name="user_type" ref="account.data_account_type_liability"/>
223 <field name="parent_id" ref="pcg_1013"/>
224 </record>
225
226@@ -218,8 +99,7 @@
227 <field name="name">Capital souscrit soumis à des réglementations particulières</field>
228 <field name="code">1018</field>
229 <field name="type">other</field>
230- <field name="user_type" ref="account_type_equity"/>
231-
232+ <field name="user_type" ref="account.data_account_type_liability"/>
233 <field name="parent_id" ref="pcg_101"/>
234 </record>
235
236@@ -227,8 +107,7 @@
237 <field name="name">Primes liées au capital social</field>
238 <field name="code">104</field>
239 <field name="type">view</field>
240- <field name="user_type" ref="account_type_equity"/>
241-
242+ <field name="user_type" ref="account.data_account_type_view"/>
243 <field name="parent_id" ref="pcg_10"/>
244 </record>
245
246@@ -236,8 +115,7 @@
247 <field name="name">Primes d'émission</field>
248 <field name="code">1041</field>
249 <field name="type">other</field>
250- <field name="user_type" ref="account_type_equity"/>
251-
252+ <field name="user_type" ref="account.data_account_type_liability"/>
253 <field name="parent_id" ref="pcg_104"/>
254 </record>
255
256@@ -245,8 +123,7 @@
257 <field name="name">Primes de fusion</field>
258 <field name="code">1042</field>
259 <field name="type">other</field>
260- <field name="user_type" ref="account_type_equity"/>
261-
262+ <field name="user_type" ref="account.data_account_type_liability"/>
263 <field name="parent_id" ref="pcg_104"/>
264 </record>
265
266@@ -254,8 +131,7 @@
267 <field name="name">Primes d'apport</field>
268 <field name="code">1043</field>
269 <field name="type">other</field>
270- <field name="user_type" ref="account_type_equity"/>
271-
272+ <field name="user_type" ref="account.data_account_type_liability"/>
273 <field name="parent_id" ref="pcg_104"/>
274 </record>
275
276@@ -263,8 +139,7 @@
277 <field name="name">Primes de conversion d'obligations en actions</field>
278 <field name="code">1044</field>
279 <field name="type">other</field>
280- <field name="user_type" ref="account_type_equity"/>
281-
282+ <field name="user_type" ref="account.data_account_type_liability"/>
283 <field name="parent_id" ref="pcg_104"/>
284 </record>
285
286@@ -272,8 +147,7 @@
287 <field name="name">Bons de souscription d'actions</field>
288 <field name="code">1045</field>
289 <field name="type">other</field>
290- <field name="user_type" ref="account_type_equity"/>
291-
292+ <field name="user_type" ref="account.data_account_type_liability"/>
293 <field name="parent_id" ref="pcg_104"/>
294 </record>
295
296@@ -281,8 +155,7 @@
297 <field name="name">Écarts de réévaluation</field>
298 <field name="code">105</field>
299 <field name="type">view</field>
300- <field name="user_type" ref="account_type_equity"/>
301-
302+ <field name="user_type" ref="account.data_account_type_view"/>
303 <field name="parent_id" ref="pcg_10"/>
304 </record>
305
306@@ -290,8 +163,7 @@
307 <field name="name">Réserve spéciale de réévaluation</field>
308 <field name="code">1051</field>
309 <field name="type">other</field>
310- <field name="user_type" ref="account_type_equity"/>
311-
312+ <field name="user_type" ref="account.data_account_type_liability"/>
313 <field name="parent_id" ref="pcg_105"/>
314 </record>
315
316@@ -299,8 +171,7 @@
317 <field name="name">Écart de réévaluation libre</field>
318 <field name="code">1052</field>
319 <field name="type">other</field>
320- <field name="user_type" ref="account_type_equity"/>
321-
322+ <field name="user_type" ref="account.data_account_type_liability"/>
323 <field name="parent_id" ref="pcg_105"/>
324 </record>
325
326@@ -308,8 +179,7 @@
327 <field name="name">Réserve de réévaluation</field>
328 <field name="code">1053</field>
329 <field name="type">other</field>
330- <field name="user_type" ref="account_type_equity"/>
331-
332+ <field name="user_type" ref="account.data_account_type_liability"/>
333 <field name="parent_id" ref="pcg_105"/>
334 </record>
335
336@@ -317,8 +187,7 @@
337 <field name="name">Écarts de réévaluation (autres opérations légales)</field>
338 <field name="code">1055</field>
339 <field name="type">other</field>
340- <field name="user_type" ref="account_type_equity"/>
341-
342+ <field name="user_type" ref="account.data_account_type_liability"/>
343 <field name="parent_id" ref="pcg_105"/>
344 </record>
345
346@@ -326,8 +195,7 @@
347 <field name="name">Autres écarts de réévaluation en France</field>
348 <field name="code">1057</field>
349 <field name="type">other</field>
350- <field name="user_type" ref="account_type_equity"/>
351-
352+ <field name="user_type" ref="account.data_account_type_liability"/>
353 <field name="parent_id" ref="pcg_105"/>
354 </record>
355
356@@ -335,8 +203,7 @@
357 <field name="name">Autres écarts de réévaluation à l'étranger</field>
358 <field name="code">1058</field>
359 <field name="type">other</field>
360- <field name="user_type" ref="account_type_equity"/>
361-
362+ <field name="user_type" ref="account.data_account_type_liability"/>
363 <field name="parent_id" ref="pcg_105"/>
364 </record>
365
366@@ -344,8 +211,7 @@
367 <field name="name">Réserves</field>
368 <field name="code">106</field>
369 <field name="type">view</field>
370- <field name="user_type" ref="account_type_equity"/>
371-
372+ <field name="user_type" ref="account.data_account_type_view"/>
373 <field name="parent_id" ref="pcg_10"/>
374 </record>
375
376@@ -353,8 +219,7 @@
377 <field name="name">Réserve légale</field>
378 <field name="code">1061</field>
379 <field name="type">view</field>
380- <field name="user_type" ref="account_type_equity"/>
381-
382+ <field name="user_type" ref="account.data_account_type_view"/>
383 <field name="parent_id" ref="pcg_106"/>
384 </record>
385
386@@ -362,8 +227,7 @@
387 <field name="name">Réserve légale proprement dite</field>
388 <field name="code">10611</field>
389 <field name="type">other</field>
390- <field name="user_type" ref="account_type_equity"/>
391-
392+ <field name="user_type" ref="account.data_account_type_liability"/>
393 <field name="parent_id" ref="pcg_1061"/>
394 </record>
395
396@@ -371,8 +235,7 @@
397 <field name="name">Plus-values nettes à long terme</field>
398 <field name="code">10612</field>
399 <field name="type">other</field>
400- <field name="user_type" ref="account_type_equity"/>
401-
402+ <field name="user_type" ref="account.data_account_type_liability"/>
403 <field name="parent_id" ref="pcg_1061"/>
404 </record>
405
406@@ -380,8 +243,7 @@
407 <field name="name">Réserves indisponibles</field>
408 <field name="code">1062</field>
409 <field name="type">other</field>
410- <field name="user_type" ref="account_type_equity"/>
411-
412+ <field name="user_type" ref="account.data_account_type_liability"/>
413 <field name="parent_id" ref="pcg_106"/>
414 </record>
415
416@@ -389,8 +251,7 @@
417 <field name="name">Réserves statutaires ou contractuelles</field>
418 <field name="code">1063</field>
419 <field name="type">other</field>
420- <field name="user_type" ref="account_type_equity"/>
421-
422+ <field name="user_type" ref="account.data_account_type_liability"/>
423 <field name="parent_id" ref="pcg_106"/>
424 </record>
425
426@@ -398,8 +259,7 @@
427 <field name="name">Réserves réglementées</field>
428 <field name="code">1064</field>
429 <field name="type">view</field>
430- <field name="user_type" ref="account_type_equity"/>
431-
432+ <field name="user_type" ref="account.data_account_type_view"/>
433 <field name="parent_id" ref="pcg_106"/>
434 </record>
435
436@@ -407,8 +267,7 @@
437 <field name="name">Plus-values nettes à long terme</field>
438 <field name="code">10641</field>
439 <field name="type">other</field>
440- <field name="user_type" ref="account_type_equity"/>
441-
442+ <field name="user_type" ref="account.data_account_type_liability"/>
443 <field name="parent_id" ref="pcg_1064"/>
444 </record>
445
446@@ -416,8 +275,7 @@
447 <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
448 <field name="code">10643</field>
449 <field name="type">other</field>
450- <field name="user_type" ref="account_type_equity"/>
451-
452+ <field name="user_type" ref="account.data_account_type_liability"/>
453 <field name="parent_id" ref="pcg_1064"/>
454 </record>
455
456@@ -425,8 +283,7 @@
457 <field name="name">Autres réserves réglementées</field>
458 <field name="code">10648</field>
459 <field name="type">other</field>
460- <field name="user_type" ref="account_type_equity"/>
461-
462+ <field name="user_type" ref="account.data_account_type_liability"/>
463 <field name="parent_id" ref="pcg_1064"/>
464 </record>
465
466@@ -434,8 +291,7 @@
467 <field name="name">Autres réserves</field>
468 <field name="code">1068</field>
469 <field name="type">view</field>
470- <field name="user_type" ref="account_type_equity"/>
471-
472+ <field name="user_type" ref="account.data_account_type_view"/>
473 <field name="parent_id" ref="pcg_106"/>
474 </record>
475
476@@ -443,8 +299,7 @@
477 <field name="name">Réserve de propre assureur</field>
478 <field name="code">10681</field>
479 <field name="type">other</field>
480- <field name="user_type" ref="account_type_equity"/>
481-
482+ <field name="user_type" ref="account.data_account_type_liability"/>
483 <field name="parent_id" ref="pcg_1068"/>
484 </record>
485
486@@ -452,8 +307,7 @@
487 <field name="name">Réserves diverses</field>
488 <field name="code">10688</field>
489 <field name="type">other</field>
490- <field name="user_type" ref="account_type_equity"/>
491-
492+ <field name="user_type" ref="account.data_account_type_liability"/>
493 <field name="parent_id" ref="pcg_1068"/>
494 </record>
495
496@@ -461,8 +315,7 @@
497 <field name="name">Écarts d'équivalence</field>
498 <field name="code">107</field>
499 <field name="type">other</field>
500- <field name="user_type" ref="account_type_equity"/>
501-
502+ <field name="user_type" ref="account.data_account_type_liability"/>
503 <field name="parent_id" ref="pcg_10"/>
504 </record>
505
506@@ -470,9 +323,8 @@
507 <field name="name">Compte de l'exploitant</field>
508 <field name="code">108</field>
509 <field name="type">other</field>
510- <field name="user_type" ref="account_type_equity"/>
511+ <field name="user_type" ref="account.data_account_type_liability"/>
512 <field name="note">Capital pour une Entreprise Individuelle</field>
513-
514 <field name="parent_id" ref="pcg_10"/>
515 </record>
516
517@@ -480,8 +332,7 @@
518 <field name="name">Actionnaires: capital souscrit - non appelé</field>
519 <field name="code">109</field>
520 <field name="type">other</field>
521- <field name="user_type" ref="account_type_asset"/>
522-
523+ <field name="user_type" ref="account.data_account_type_asset"/>
524 <field name="parent_id" ref="pcg_10"/>
525 </record>
526
527@@ -489,8 +340,7 @@
528 <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
529 <field name="code">11</field>
530 <field name="type">view</field>
531- <field name="user_type" ref="account_type_view"/>
532-
533+ <field name="user_type" ref="account.data_account_type_view"/>
534 <field name="parent_id" ref="pcg_Classe_1"/>
535 </record>
536
537@@ -498,8 +348,7 @@
538 <field name="name">Report à nouveau (solde créditeur)</field>
539 <field name="code">110</field>
540 <field name="type">other</field>
541- <field name="user_type" ref="account_type_equity"/>
542-
543+ <field name="user_type" ref="account.data_account_type_liability"/>
544 <field name="parent_id" ref="pcg_11"/>
545 </record>
546
547@@ -507,8 +356,7 @@
548 <field name="name">Report à nouveau (solde débiteur)</field>
549 <field name="code">119</field>
550 <field name="type">other</field>
551- <field name="user_type" ref="account_type_equity"/>
552-
553+ <field name="user_type" ref="account.data_account_type_liability"/>
554 <field name="parent_id" ref="pcg_11"/>
555 </record>
556
557@@ -516,8 +364,7 @@
558 <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
559 <field name="code">12</field>
560 <field name="type">view</field>
561- <field name="user_type" ref="account_type_view"/>
562-
563+ <field name="user_type" ref="account.data_account_type_view"/>
564 <field name="parent_id" ref="pcg_Classe_1"/>
565 </record>
566
567@@ -525,8 +372,7 @@
568 <field name="name">Résultat de l'exercice (bénéfice)</field>
569 <field name="code">120</field>
570 <field name="type">other</field>
571- <field name="user_type" ref="account_type_equity"/>
572-
573+ <field name="user_type" ref="account.data_account_type_liability"/>
574 <field name="parent_id" ref="pcg_12"/>
575 </record>
576
577@@ -534,8 +380,7 @@
578 <field name="name">Résultat de l'exercice (perte)</field>
579 <field name="code">129</field>
580 <field name="type">other</field>
581- <field name="user_type" ref="account_type_equity"/>
582-
583+ <field name="user_type" ref="account.data_account_type_liability"/>
584 <field name="parent_id" ref="pcg_12"/>
585 </record>
586
587@@ -543,8 +388,7 @@
588 <field name="name">Subventions d'investissement</field>
589 <field name="code">13</field>
590 <field name="type">view</field>
591- <field name="user_type" ref="account_type_view"/>
592-
593+ <field name="user_type" ref="account.data_account_type_view"/>
594 <field name="parent_id" ref="pcg_Classe_1"/>
595 </record>
596
597@@ -552,8 +396,7 @@
598 <field name="name">Subventions d'équipement</field>
599 <field name="code">131</field>
600 <field name="type">view</field>
601- <field name="user_type" ref="account_type_equity"/>
602-
603+ <field name="user_type" ref="account.data_account_type_view"/>
604 <field name="parent_id" ref="pcg_13"/>
605 </record>
606
607@@ -561,8 +404,7 @@
608 <field name="name">État</field>
609 <field name="code">1311</field>
610 <field name="type">other</field>
611- <field name="user_type" ref="account_type_equity"/>
612-
613+ <field name="user_type" ref="account.data_account_type_liability"/>
614 <field name="parent_id" ref="pcg_131"/>
615 </record>
616
617@@ -570,8 +412,7 @@
618 <field name="name">Régions</field>
619 <field name="code">1312</field>
620 <field name="type">other</field>
621- <field name="user_type" ref="account_type_equity"/>
622-
623+ <field name="user_type" ref="account.data_account_type_liability"/>
624 <field name="parent_id" ref="pcg_131"/>
625 </record>
626
627@@ -579,8 +420,7 @@
628 <field name="name">Départements</field>
629 <field name="code">1313</field>
630 <field name="type">other</field>
631- <field name="user_type" ref="account_type_equity"/>
632-
633+ <field name="user_type" ref="account.data_account_type_liability"/>
634 <field name="parent_id" ref="pcg_131"/>
635 </record>
636
637@@ -588,8 +428,7 @@
638 <field name="name">Communes</field>
639 <field name="code">1314</field>
640 <field name="type">other</field>
641- <field name="user_type" ref="account_type_equity"/>
642-
643+ <field name="user_type" ref="account.data_account_type_liability"/>
644 <field name="parent_id" ref="pcg_131"/>
645 </record>
646
647@@ -597,8 +436,7 @@
648 <field name="name">Collectivités publiques</field>
649 <field name="code">1315</field>
650 <field name="type">other</field>
651- <field name="user_type" ref="account_type_equity"/>
652-
653+ <field name="user_type" ref="account.data_account_type_liability"/>
654 <field name="parent_id" ref="pcg_131"/>
655 </record>
656
657@@ -606,8 +444,7 @@
658 <field name="name">Entreprises publiques</field>
659 <field name="code">1316</field>
660 <field name="type">other</field>
661- <field name="user_type" ref="account_type_equity"/>
662-
663+ <field name="user_type" ref="account.data_account_type_liability"/>
664 <field name="parent_id" ref="pcg_131"/>
665 </record>
666
667@@ -615,8 +452,7 @@
668 <field name="name">Entreprises et organismes privés</field>
669 <field name="code">1317</field>
670 <field name="type">other</field>
671- <field name="user_type" ref="account_type_equity"/>
672-
673+ <field name="user_type" ref="account.data_account_type_liability"/>
674 <field name="parent_id" ref="pcg_131"/>
675 </record>
676
677@@ -624,8 +460,7 @@
678 <field name="name">Autres</field>
679 <field name="code">1318</field>
680 <field name="type">other</field>
681- <field name="user_type" ref="account_type_equity"/>
682-
683+ <field name="user_type" ref="account.data_account_type_liability"/>
684 <field name="parent_id" ref="pcg_131"/>
685 </record>
686
687@@ -633,8 +468,7 @@
688 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
689 <field name="code">138</field>
690 <field name="type">other</field>
691- <field name="user_type" ref="account_type_equity"/>
692-
693+ <field name="user_type" ref="account.data_account_type_liability"/>
694 <field name="parent_id" ref="pcg_13"/>
695 </record>
696
697@@ -642,8 +476,7 @@
698 <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
699 <field name="code">139</field>
700 <field name="type">view</field>
701- <field name="user_type" ref="account_type_equity"/>
702-
703+ <field name="user_type" ref="account.data_account_type_view"/>
704 <field name="parent_id" ref="pcg_13"/>
705 </record>
706
707@@ -651,8 +484,7 @@
708 <field name="name">Subventions d'équipement</field>
709 <field name="code">1391</field>
710 <field name="type">view</field>
711- <field name="user_type" ref="account_type_equity"/>
712-
713+ <field name="user_type" ref="account.data_account_type_view"/>
714 <field name="parent_id" ref="pcg_139"/>
715 </record>
716
717@@ -660,8 +492,7 @@
718 <field name="name">Etat</field>
719 <field name="code">13911</field>
720 <field name="type">other</field>
721- <field name="user_type" ref="account_type_equity"/>
722-
723+ <field name="user_type" ref="account.data_account_type_liability"/>
724 <field name="parent_id" ref="pcg_1391"/>
725 </record>
726
727@@ -669,8 +500,7 @@
728 <field name="name">Régions</field>
729 <field name="code">13912</field>
730 <field name="type">other</field>
731- <field name="user_type" ref="account_type_equity"/>
732-
733+ <field name="user_type" ref="account.data_account_type_liability"/>
734 <field name="parent_id" ref="pcg_1391"/>
735 </record>
736
737@@ -678,8 +508,7 @@
738 <field name="name">Départements</field>
739 <field name="code">13913</field>
740 <field name="type">other</field>
741- <field name="user_type" ref="account_type_equity"/>
742-
743+ <field name="user_type" ref="account.data_account_type_liability"/>
744 <field name="parent_id" ref="pcg_1391"/>
745 </record>
746
747@@ -687,8 +516,7 @@
748 <field name="name">Communes</field>
749 <field name="code">13914</field>
750 <field name="type">other</field>
751- <field name="user_type" ref="account_type_equity"/>
752-
753+ <field name="user_type" ref="account.data_account_type_liability"/>
754 <field name="parent_id" ref="pcg_1391"/>
755 </record>
756
757@@ -696,8 +524,7 @@
758 <field name="name">Collectivités publiques</field>
759 <field name="code">13915</field>
760 <field name="type">other</field>
761- <field name="user_type" ref="account_type_equity"/>
762-
763+ <field name="user_type" ref="account.data_account_type_liability"/>
764 <field name="parent_id" ref="pcg_1391"/>
765 </record>
766
767@@ -705,8 +532,7 @@
768 <field name="name">Entreprises publiques</field>
769 <field name="code">13916</field>
770 <field name="type">other</field>
771- <field name="user_type" ref="account_type_equity"/>
772-
773+ <field name="user_type" ref="account.data_account_type_liability"/>
774 <field name="parent_id" ref="pcg_1391"/>
775 </record>
776
777@@ -714,8 +540,7 @@
778 <field name="name">Entreprises et organismes privés </field>
779 <field name="code">13917</field>
780 <field name="type">other</field>
781- <field name="user_type" ref="account_type_equity"/>
782-
783+ <field name="user_type" ref="account.data_account_type_liability"/>
784 <field name="parent_id" ref="pcg_1391"/>
785 </record>
786
787@@ -723,8 +548,7 @@
788 <field name="name">Autres</field>
789 <field name="code">13918</field>
790 <field name="type">other</field>
791- <field name="user_type" ref="account_type_equity"/>
792-
793+ <field name="user_type" ref="account.data_account_type_liability"/>
794 <field name="parent_id" ref="pcg_1391"/>
795 </record>
796
797@@ -732,8 +556,7 @@
798 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
799 <field name="code">1398</field>
800 <field name="type">other</field>
801- <field name="user_type" ref="account_type_equity"/>
802-
803+ <field name="user_type" ref="account.data_account_type_liability"/>
804 <field name="parent_id" ref="pcg_139"/>
805 </record>
806
807@@ -741,8 +564,7 @@
808 <field name="name">Provisions réglementées</field>
809 <field name="code">14</field>
810 <field name="type">view</field>
811- <field name="user_type" ref="account_type_view"/>
812-
813+ <field name="user_type" ref="account.data_account_type_view"/>
814 <field name="parent_id" ref="pcg_Classe_1"/>
815 </record>
816
817@@ -750,8 +572,7 @@
818 <field name="name">Provisions réglementées relatives aux immobilisations</field>
819 <field name="code">142</field>
820 <field name="type">view</field>
821- <field name="user_type" ref="account_type_equity"/>
822-
823+ <field name="user_type" ref="account.data_account_type_view"/>
824 <field name="parent_id" ref="pcg_14"/>
825 </record>
826
827@@ -759,8 +580,7 @@
828 <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
829 <field name="code">1423</field>
830 <field name="type">other</field>
831- <field name="user_type" ref="account_type_equity"/>
832-
833+ <field name="user_type" ref="account.data_account_type_liability"/>
834 <field name="parent_id" ref="pcg_142"/>
835 </record>
836
837@@ -768,8 +588,7 @@
838 <field name="name">Provisions pour investissement (participation des salariés)</field>
839 <field name="code">1424</field>
840 <field name="type">other</field>
841- <field name="user_type" ref="account_type_equity"/>
842-
843+ <field name="user_type" ref="account.data_account_type_liability"/>
844 <field name="parent_id" ref="pcg_142"/>
845 </record>
846
847@@ -777,8 +596,7 @@
848 <field name="name">Provisions réglementées relatives aux stocks</field>
849 <field name="code">143</field>
850 <field name="type">view</field>
851- <field name="user_type" ref="account_type_equity"/>
852-
853+ <field name="user_type" ref="account.data_account_type_view"/>
854 <field name="parent_id" ref="pcg_14"/>
855 </record>
856
857@@ -786,8 +604,7 @@
858 <field name="name">Hausse des prix</field>
859 <field name="code">1431</field>
860 <field name="type">other</field>
861- <field name="user_type" ref="account_type_equity"/>
862-
863+ <field name="user_type" ref="account.data_account_type_liability"/>
864 <field name="parent_id" ref="pcg_143"/>
865 </record>
866
867@@ -795,8 +612,7 @@
868 <field name="name">Fluctuation des cours</field>
869 <field name="code">1432</field>
870 <field name="type">other</field>
871- <field name="user_type" ref="account_type_equity"/>
872-
873+ <field name="user_type" ref="account.data_account_type_liability"/>
874 <field name="parent_id" ref="pcg_143"/>
875 </record>
876
877@@ -804,8 +620,7 @@
878 <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
879 <field name="code">144</field>
880 <field name="type">other</field>
881- <field name="user_type" ref="account_type_equity"/>
882-
883+ <field name="user_type" ref="account.data_account_type_liability"/>
884 <field name="parent_id" ref="pcg_14"/>
885 </record>
886
887@@ -813,8 +628,7 @@
888 <field name="name">Amortissements dérogatoires</field>
889 <field name="code">145</field>
890 <field name="type">other</field>
891- <field name="user_type" ref="account_type_equity"/>
892-
893+ <field name="user_type" ref="account.data_account_type_liability"/>
894 <field name="parent_id" ref="pcg_14"/>
895 </record>
896
897@@ -822,8 +636,7 @@
898 <field name="name">Provision spéciale de réévaluation</field>
899 <field name="code">146</field>
900 <field name="type">other</field>
901- <field name="user_type" ref="account_type_equity"/>
902-
903+ <field name="user_type" ref="account.data_account_type_liability"/>
904 <field name="parent_id" ref="pcg_14"/>
905 </record>
906
907@@ -831,8 +644,7 @@
908 <field name="name">Plus-values réinvesties</field>
909 <field name="code">147</field>
910 <field name="type">other</field>
911- <field name="user_type" ref="account_type_equity"/>
912-
913+ <field name="user_type" ref="account.data_account_type_liability"/>
914 <field name="parent_id" ref="pcg_14"/>
915 </record>
916
917@@ -840,8 +652,7 @@
918 <field name="name">Autres provisions réglementées</field>
919 <field name="code">148</field>
920 <field name="type">other</field>
921- <field name="user_type" ref="account_type_equity"/>
922-
923+ <field name="user_type" ref="account.data_account_type_liability"/>
924 <field name="parent_id" ref="pcg_14"/>
925 </record>
926
927@@ -849,8 +660,7 @@
928 <field name="name">Provisions</field>
929 <field name="code">15</field>
930 <field name="type">view</field>
931- <field name="user_type" ref="account_type_view"/>
932-
933+ <field name="user_type" ref="account.data_account_type_view"/>
934 <field name="parent_id" ref="pcg_Classe_1"/>
935 </record>
936
937@@ -858,8 +668,7 @@
938 <field name="name">Provisions pour risques</field>
939 <field name="code">151</field>
940 <field name="type">view</field>
941- <field name="user_type" ref="account_type_provision"/>
942-
943+ <field name="user_type" ref="account.data_account_type_view"/>
944 <field name="parent_id" ref="pcg_15"/>
945 </record>
946
947@@ -867,8 +676,7 @@
948 <field name="name">Provisions pour litiges</field>
949 <field name="code">1511</field>
950 <field name="type">other</field>
951- <field name="user_type" ref="account_type_provision"/>
952-
953+ <field name="user_type" ref="account.data_account_type_liability"/>
954 <field name="parent_id" ref="pcg_151"/>
955 </record>
956
957@@ -876,8 +684,7 @@
958 <field name="name">Provisions pour garanties données aux clients</field>
959 <field name="code">1512</field>
960 <field name="type">other</field>
961- <field name="user_type" ref="account_type_provision"/>
962-
963+ <field name="user_type" ref="account.data_account_type_liability"/>
964 <field name="parent_id" ref="pcg_151"/>
965 </record>
966
967@@ -885,8 +692,7 @@
968 <field name="name">Provisions pour pertes sur marchés à terme</field>
969 <field name="code">1513</field>
970 <field name="type">other</field>
971- <field name="user_type" ref="account_type_provision"/>
972-
973+ <field name="user_type" ref="account.data_account_type_liability"/>
974 <field name="parent_id" ref="pcg_151"/>
975 </record>
976
977@@ -894,8 +700,7 @@
978 <field name="name">Provisions pour amendes et pénalités</field>
979 <field name="code">1514</field>
980 <field name="type">other</field>
981- <field name="user_type" ref="account_type_provision"/>
982-
983+ <field name="user_type" ref="account.data_account_type_liability"/>
984 <field name="parent_id" ref="pcg_151"/>
985 </record>
986
987@@ -903,8 +708,7 @@
988 <field name="name">Provisions pour pertes de change</field>
989 <field name="code">1515</field>
990 <field name="type">other</field>
991- <field name="user_type" ref="account_type_provision"/>
992-
993+ <field name="user_type" ref="account.data_account_type_liability"/>
994 <field name="parent_id" ref="pcg_151"/>
995 </record>
996
997@@ -912,8 +716,7 @@
998 <field name="name">Provisions pour pertes sur contrats</field>
999 <field name="code">1516</field>
1000 <field name="type">other</field>
1001- <field name="user_type" ref="account_type_provision"/>
1002-
1003+ <field name="user_type" ref="account.data_account_type_liability"/>
1004 <field name="parent_id" ref="pcg_151"/>
1005 </record>
1006
1007@@ -921,8 +724,7 @@
1008 <field name="name">Autres provisions pour risques</field>
1009 <field name="code">1518</field>
1010 <field name="type">other</field>
1011- <field name="user_type" ref="account_type_provision"/>
1012-
1013+ <field name="user_type" ref="account.data_account_type_liability"/>
1014 <field name="parent_id" ref="pcg_151"/>
1015 </record>
1016
1017@@ -930,8 +732,7 @@
1018 <field name="name">Provisions pour pensions et obligations similaires</field>
1019 <field name="code">153</field>
1020 <field name="type">other</field>
1021- <field name="user_type" ref="account_type_provision"/>
1022-
1023+ <field name="user_type" ref="account.data_account_type_liability"/>
1024 <field name="parent_id" ref="pcg_15"/>
1025 </record>
1026
1027@@ -939,8 +740,7 @@
1028 <field name="name">Provisions pour restructurations</field>
1029 <field name="code">154</field>
1030 <field name="type">other</field>
1031- <field name="user_type" ref="account_type_provision"/>
1032-
1033+ <field name="user_type" ref="account.data_account_type_liability"/>
1034 <field name="parent_id" ref="pcg_15"/>
1035 </record>
1036
1037@@ -948,8 +748,7 @@
1038 <field name="name">Provisions pour impôts</field>
1039 <field name="code">155</field>
1040 <field name="type">other</field>
1041- <field name="user_type" ref="account_type_provision"/>
1042-
1043+ <field name="user_type" ref="account.data_account_type_liability"/>
1044 <field name="parent_id" ref="pcg_15"/>
1045 </record>
1046
1047@@ -957,8 +756,7 @@
1048 <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
1049 <field name="code">156</field>
1050 <field name="type">other</field>
1051- <field name="user_type" ref="account_type_provision"/>
1052-
1053+ <field name="user_type" ref="account.data_account_type_liability"/>
1054 <field name="parent_id" ref="pcg_15"/>
1055 </record>
1056
1057@@ -966,8 +764,7 @@
1058 <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
1059 <field name="code">157</field>
1060 <field name="type">view</field>
1061- <field name="user_type" ref="account_type_provision"/>
1062-
1063+ <field name="user_type" ref="account.data_account_type_view"/>
1064 <field name="parent_id" ref="pcg_15"/>
1065 </record>
1066
1067@@ -975,8 +772,7 @@
1068 <field name="name">Provisions pour gros entretien ou grandes révisions </field>
1069 <field name="code">1572</field>
1070 <field name="type">other</field>
1071- <field name="user_type" ref="account_type_provision"/>
1072-
1073+ <field name="user_type" ref="account.data_account_type_liability"/>
1074 <field name="parent_id" ref="pcg_157"/>
1075 </record>
1076
1077@@ -984,8 +780,7 @@
1078 <field name="name">Autres provisions pour charges</field>
1079 <field name="code">158</field>
1080 <field name="type">view</field>
1081- <field name="user_type" ref="account_type_provision"/>
1082-
1083+ <field name="user_type" ref="account.data_account_type_view"/>
1084 <field name="parent_id" ref="pcg_15"/>
1085 </record>
1086
1087@@ -993,8 +788,7 @@
1088 <field name="name">Provisions pour remises en état</field>
1089 <field name="code">1581</field>
1090 <field name="type">other</field>
1091- <field name="user_type" ref="account_type_provision"/>
1092-
1093+ <field name="user_type" ref="account.data_account_type_liability"/>
1094 <field name="parent_id" ref="pcg_158"/>
1095 </record>
1096
1097@@ -1002,8 +796,7 @@
1098 <field name="name">Emprunts et dettes assimilées</field>
1099 <field name="code">16</field>
1100 <field name="type">view</field>
1101- <field name="user_type" ref="account_type_view"/>
1102-
1103+ <field name="user_type" ref="account.data_account_type_view"/>
1104 <field name="parent_id" ref="pcg_Classe_1"/>
1105 </record>
1106
1107@@ -1011,8 +804,7 @@
1108 <field name="name">Emprunts obligataires convertibles</field>
1109 <field name="code">161</field>
1110 <field name="type">other</field>
1111- <field name="user_type" ref="account_type_dettes"/>
1112-
1113+ <field name="user_type" ref="account.data_account_type_liability"/>
1114 <field name="parent_id" ref="pcg_16"/>
1115 </record>
1116
1117@@ -1020,8 +812,7 @@
1118 <field name="name">Autres emprunts obligataires </field>
1119 <field name="code">163</field>
1120 <field name="type">other</field>
1121- <field name="user_type" ref="account_type_dettes"/>
1122-
1123+ <field name="user_type" ref="account.data_account_type_liability"/>
1124 <field name="parent_id" ref="pcg_16"/>
1125 </record>
1126
1127@@ -1029,8 +820,7 @@
1128 <field name="name">Emprunts auprès des établissements de crédit</field>
1129 <field name="code">164</field>
1130 <field name="type">other</field>
1131- <field name="user_type" ref="account_type_dettes"/>
1132-
1133+ <field name="user_type" ref="account.data_account_type_liability"/>
1134 <field name="parent_id" ref="pcg_16"/>
1135 </record>
1136
1137@@ -1038,8 +828,7 @@
1138 <field name="name">Dépôts et cautionnements reçus</field>
1139 <field name="code">165</field>
1140 <field name="type">view</field>
1141- <field name="user_type" ref="account_type_dettes"/>
1142-
1143+ <field name="user_type" ref="account.data_account_type_view"/>
1144 <field name="parent_id" ref="pcg_16"/>
1145 </record>
1146
1147@@ -1047,8 +836,7 @@
1148 <field name="name">Dépôts</field>
1149 <field name="code">1651</field>
1150 <field name="type">other</field>
1151- <field name="user_type" ref="account_type_dettes"/>
1152-
1153+ <field name="user_type" ref="account.data_account_type_liability"/>
1154 <field name="parent_id" ref="pcg_165"/>
1155 </record>
1156
1157@@ -1056,8 +844,7 @@
1158 <field name="name">Cautionnements</field>
1159 <field name="code">1655</field>
1160 <field name="type">other</field>
1161- <field name="user_type" ref="account_type_dettes"/>
1162-
1163+ <field name="user_type" ref="account.data_account_type_liability"/>
1164 <field name="parent_id" ref="pcg_165"/>
1165 </record>
1166
1167@@ -1065,8 +852,7 @@
1168 <field name="name">Participation des salariés aux résultats</field>
1169 <field name="code">166</field>
1170 <field name="type">view</field>
1171- <field name="user_type" ref="account_type_dettes"/>
1172-
1173+ <field name="user_type" ref="account.data_account_type_view"/>
1174 <field name="parent_id" ref="pcg_16"/>
1175 </record>
1176
1177@@ -1074,8 +860,7 @@
1178 <field name="name">Comptes bloqués</field>
1179 <field name="code">1661</field>
1180 <field name="type">other</field>
1181- <field name="user_type" ref="account_type_dettes"/>
1182-
1183+ <field name="user_type" ref="account.data_account_type_liability"/>
1184 <field name="parent_id" ref="pcg_166"/>
1185 </record>
1186
1187@@ -1083,8 +868,7 @@
1188 <field name="name">Fonds de participation</field>
1189 <field name="code">1662</field>
1190 <field name="type">other</field>
1191- <field name="user_type" ref="account_type_dettes"/>
1192-
1193+ <field name="user_type" ref="account.data_account_type_liability"/>
1194 <field name="parent_id" ref="pcg_166"/>
1195 </record>
1196
1197@@ -1092,8 +876,7 @@
1198 <field name="name">Emprunts et dettes assortis de conditions particulières</field>
1199 <field name="code">167</field>
1200 <field name="type">view</field>
1201- <field name="user_type" ref="account_type_dettes"/>
1202-
1203+ <field name="user_type" ref="account.data_account_type_view"/>
1204 <field name="parent_id" ref="pcg_16"/>
1205 </record>
1206
1207@@ -1101,8 +884,7 @@
1208 <field name="name">Emissions de titres participatifs</field>
1209 <field name="code">1671</field>
1210 <field name="type">other</field>
1211- <field name="user_type" ref="account_type_dettes"/>
1212-
1213+ <field name="user_type" ref="account.data_account_type_liability"/>
1214 <field name="parent_id" ref="pcg_167"/>
1215 </record>
1216
1217@@ -1110,8 +892,7 @@
1218 <field name="name">Avances conditionnées de l'État</field>
1219 <field name="code">1674</field>
1220 <field name="type">other</field>
1221- <field name="user_type" ref="account_type_dettes"/>
1222-
1223+ <field name="user_type" ref="account.data_account_type_liability"/>
1224 <field name="parent_id" ref="pcg_167"/>
1225 </record>
1226
1227@@ -1119,8 +900,7 @@
1228 <field name="name">Emprunts participatifs</field>
1229 <field name="code">1675</field>
1230 <field name="type">other</field>
1231- <field name="user_type" ref="account_type_dettes"/>
1232-
1233+ <field name="user_type" ref="account.data_account_type_liability"/>
1234 <field name="parent_id" ref="pcg_167"/>
1235 </record>
1236
1237@@ -1128,8 +908,7 @@
1238 <field name="name">Autres emprunts et dettes assimilées</field>
1239 <field name="code">168</field>
1240 <field name="type">view</field>
1241- <field name="user_type" ref="account_type_dettes"/>
1242-
1243+ <field name="user_type" ref="account.data_account_type_view"/>
1244 <field name="parent_id" ref="pcg_16"/>
1245 </record>
1246
1247@@ -1137,8 +916,7 @@
1248 <field name="name">Autres emprunts</field>
1249 <field name="code">1681</field>
1250 <field name="type">other</field>
1251- <field name="user_type" ref="account_type_dettes"/>
1252-
1253+ <field name="user_type" ref="account.data_account_type_liability"/>
1254 <field name="parent_id" ref="pcg_168"/>
1255 </record>
1256
1257@@ -1146,8 +924,7 @@
1258 <field name="name">Rentes viagères capitalisées</field>
1259 <field name="code">1685</field>
1260 <field name="type">other</field>
1261- <field name="user_type" ref="account_type_dettes"/>
1262-
1263+ <field name="user_type" ref="account.data_account_type_liability"/>
1264 <field name="parent_id" ref="pcg_168"/>
1265 </record>
1266
1267@@ -1155,8 +932,7 @@
1268 <field name="name">Autres dettes</field>
1269 <field name="code">1687</field>
1270 <field name="type">other</field>
1271- <field name="user_type" ref="account_type_dettes"/>
1272-
1273+ <field name="user_type" ref="account.data_account_type_liability"/>
1274 <field name="parent_id" ref="pcg_168"/>
1275 </record>
1276
1277@@ -1164,8 +940,7 @@
1278 <field name="name">Intérêts courus</field>
1279 <field name="code">1688</field>
1280 <field name="type">view</field>
1281- <field name="user_type" ref="account_type_dettes"/>
1282-
1283+ <field name="user_type" ref="account.data_account_type_view"/>
1284 <field name="parent_id" ref="pcg_168"/>
1285 </record>
1286
1287@@ -1173,8 +948,7 @@
1288 <field name="name">Sur emprunts obligataires convertibles </field>
1289 <field name="code">16881</field>
1290 <field name="type">other</field>
1291- <field name="user_type" ref="account_type_dettes"/>
1292-
1293+ <field name="user_type" ref="account.data_account_type_liability"/>
1294 <field name="parent_id" ref="pcg_1688"/>
1295 </record>
1296
1297@@ -1182,8 +956,7 @@
1298 <field name="name">Sur autres emprunts obligataires</field>
1299 <field name="code">16883</field>
1300 <field name="type">other</field>
1301- <field name="user_type" ref="account_type_dettes"/>
1302-
1303+ <field name="user_type" ref="account.data_account_type_liability"/>
1304 <field name="parent_id" ref="pcg_1688"/>
1305 </record>
1306
1307@@ -1191,8 +964,7 @@
1308 <field name="name">Sur emprunts auprès des établissements de crédit</field>
1309 <field name="code">16884</field>
1310 <field name="type">other</field>
1311- <field name="user_type" ref="account_type_dettes"/>
1312-
1313+ <field name="user_type" ref="account.data_account_type_liability"/>
1314 <field name="parent_id" ref="pcg_1688"/>
1315 </record>
1316
1317@@ -1200,8 +972,7 @@
1318 <field name="name">Sur dépôts et cautionnements reçus</field>
1319 <field name="code">16885</field>
1320 <field name="type">other</field>
1321- <field name="user_type" ref="account_type_dettes"/>
1322-
1323+ <field name="user_type" ref="account.data_account_type_liability"/>
1324 <field name="parent_id" ref="pcg_1688"/>
1325 </record>
1326
1327@@ -1209,8 +980,7 @@
1328 <field name="name">Sur participation des salariés aux résultats</field>
1329 <field name="code">16886</field>
1330 <field name="type">other</field>
1331- <field name="user_type" ref="account_type_dettes"/>
1332-
1333+ <field name="user_type" ref="account.data_account_type_liability"/>
1334 <field name="parent_id" ref="pcg_1688"/>
1335 </record>
1336
1337@@ -1218,8 +988,7 @@
1338 <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
1339 <field name="code">16887</field>
1340 <field name="type">other</field>
1341- <field name="user_type" ref="account_type_dettes"/>
1342-
1343+ <field name="user_type" ref="account.data_account_type_liability"/>
1344 <field name="parent_id" ref="pcg_1688"/>
1345 </record>
1346
1347@@ -1227,8 +996,7 @@
1348 <field name="name">Sur autres emprunts et dettes assimilées</field>
1349 <field name="code">16888</field>
1350 <field name="type">other</field>
1351- <field name="user_type" ref="account_type_dettes"/>
1352-
1353+ <field name="user_type" ref="account.data_account_type_liability"/>
1354 <field name="parent_id" ref="pcg_1688"/>
1355 </record>
1356
1357@@ -1236,8 +1004,7 @@
1358 <field name="name">Primes de remboursement des obligations</field>
1359 <field name="code">169</field>
1360 <field name="type">other</field>
1361- <field name="user_type" ref="account_type_dettes"/>
1362-
1363+ <field name="user_type" ref="account.data_account_type_liability"/>
1364 <field name="parent_id" ref="pcg_16"/>
1365 </record>
1366
1367@@ -1245,8 +1012,7 @@
1368 <field name="name">Dettes rattachées à des participations</field>
1369 <field name="code">17</field>
1370 <field name="type">view</field>
1371- <field name="user_type" ref="account_type_view"/>
1372-
1373+ <field name="user_type" ref="account.data_account_type_view"/>
1374 <field name="parent_id" ref="pcg_Classe_1"/>
1375 </record>
1376
1377@@ -1254,8 +1020,7 @@
1378 <field name="name">Dettes rattachées à des participations (groupe)</field>
1379 <field name="code">171</field>
1380 <field name="type">other</field>
1381- <field name="user_type" ref="account_type_dettes"/>
1382-
1383+ <field name="user_type" ref="account.data_account_type_liability"/>
1384 <field name="parent_id" ref="pcg_17"/>
1385 </record>
1386
1387@@ -1263,8 +1028,7 @@
1388 <field name="name">Dettes rattachées à des participations (hors groupe)</field>
1389 <field name="code">174</field>
1390 <field name="type">other</field>
1391- <field name="user_type" ref="account_type_dettes"/>
1392-
1393+ <field name="user_type" ref="account.data_account_type_liability"/>
1394 <field name="parent_id" ref="pcg_17"/>
1395 </record>
1396
1397@@ -1272,8 +1036,7 @@
1398 <field name="name">Dettes rattachées à des sociétés en participation</field>
1399 <field name="code">178</field>
1400 <field name="type">view</field>
1401- <field name="user_type" ref="account_type_dettes"/>
1402-
1403+ <field name="user_type" ref="account.data_account_type_view"/>
1404 <field name="parent_id" ref="pcg_17"/>
1405 </record>
1406
1407@@ -1281,8 +1044,7 @@
1408 <field name="name">Principal</field>
1409 <field name="code">1781</field>
1410 <field name="type">other</field>
1411- <field name="user_type" ref="account_type_dettes"/>
1412-
1413+ <field name="user_type" ref="account.data_account_type_liability"/>
1414 <field name="parent_id" ref="pcg_178"/>
1415 </record>
1416
1417@@ -1290,8 +1052,7 @@
1418 <field name="name">Intérêts courus</field>
1419 <field name="code">1788</field>
1420 <field name="type">other</field>
1421- <field name="user_type" ref="account_type_dettes"/>
1422-
1423+ <field name="user_type" ref="account.data_account_type_liability"/>
1424 <field name="parent_id" ref="pcg_178"/>
1425 </record>
1426
1427@@ -1299,8 +1060,7 @@
1428 <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
1429 <field name="code">18</field>
1430 <field name="type">view</field>
1431- <field name="user_type" ref="account_type_view"/>
1432-
1433+ <field name="user_type" ref="account.data_account_type_view"/>
1434 <field name="parent_id" ref="pcg_Classe_1"/>
1435 </record>
1436
1437@@ -1308,8 +1068,7 @@
1438 <field name="name">Comptes de liaison des établissements</field>
1439 <field name="code">181</field>
1440 <field name="type">other</field>
1441- <field name="user_type" ref="account_type_dettes"/>
1442-
1443+ <field name="user_type" ref="account.data_account_type_liability"/>
1444 <field name="parent_id" ref="pcg_18"/>
1445 </record>
1446
1447@@ -1317,8 +1076,7 @@
1448 <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
1449 <field name="code">186</field>
1450 <field name="type">other</field>
1451- <field name="user_type" ref="account_type_dettes"/>
1452-
1453+ <field name="user_type" ref="account.data_account_type_liability"/>
1454 <field name="parent_id" ref="pcg_18"/>
1455 </record>
1456
1457@@ -1326,8 +1084,7 @@
1458 <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
1459 <field name="code">187</field>
1460 <field name="type">other</field>
1461- <field name="user_type" ref="account_type_dettes"/>
1462-
1463+ <field name="user_type" ref="account.data_account_type_liability"/>
1464 <field name="parent_id" ref="pcg_18"/>
1465 </record>
1466
1467@@ -1335,8 +1092,7 @@
1468 <field name="name">Comptes de liaison des sociétés en participation</field>
1469 <field name="code">188</field>
1470 <field name="type">other</field>
1471- <field name="user_type" ref="account_type_dettes"/>
1472-
1473+ <field name="user_type" ref="account.data_account_type_liability"/>
1474 <field name="parent_id" ref="pcg_18"/>
1475 </record>
1476
1477@@ -1344,9 +1100,8 @@
1478 <field name="name">Comptes d'immobilisations</field>
1479 <field name="code">Classe 2</field>
1480 <field name="type">view</field>
1481- <field name="user_type" ref="account_type_view"/>
1482+ <field name="user_type" ref="account.data_account_type_view"/>
1483 <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>
1484-
1485 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
1486 </record>
1487
1488@@ -1354,8 +1109,7 @@
1489 <field name="name">Immobilisations incorporelles</field>
1490 <field name="code">20</field>
1491 <field name="type">view</field>
1492- <field name="user_type" ref="account_type_view"/>
1493-
1494+ <field name="user_type" ref="account.data_account_type_view"/>
1495 <field name="parent_id" ref="pcg_Classe_2"/>
1496 </record>
1497
1498@@ -1363,8 +1117,7 @@
1499 <field name="name">Frais d'établissement</field>
1500 <field name="code">201</field>
1501 <field name="type">view</field>
1502- <field name="user_type" ref="account_type_immobilisations"/>
1503-
1504+ <field name="user_type" ref="account.data_account_type_view"/>
1505 <field name="parent_id" ref="pcg_20"/>
1506 </record>
1507
1508@@ -1372,8 +1125,7 @@
1509 <field name="name">Frais de constitution</field>
1510 <field name="code">2011</field>
1511 <field name="type">other</field>
1512- <field name="user_type" ref="account_type_immobilisations"/>
1513-
1514+ <field name="user_type" ref="account.data_account_type_asset"/>
1515 <field name="parent_id" ref="pcg_201"/>
1516 </record>
1517
1518@@ -1381,8 +1133,7 @@
1519 <field name="name">Frais de premier établissement</field>
1520 <field name="code">2012</field>
1521 <field name="type">view</field>
1522- <field name="user_type" ref="account_type_immobilisations"/>
1523-
1524+ <field name="user_type" ref="account.data_account_type_view"/>
1525 <field name="parent_id" ref="pcg_201"/>
1526 </record>
1527
1528@@ -1390,8 +1141,7 @@
1529 <field name="name">Frais de prospection</field>
1530 <field name="code">20121</field>
1531 <field name="type">other</field>
1532- <field name="user_type" ref="account_type_immobilisations"/>
1533-
1534+ <field name="user_type" ref="account.data_account_type_asset"/>
1535 <field name="parent_id" ref="pcg_2012"/>
1536 </record>
1537
1538@@ -1399,8 +1149,7 @@
1539 <field name="name">Frais de publicité</field>
1540 <field name="code">20122</field>
1541 <field name="type">other</field>
1542- <field name="user_type" ref="account_type_immobilisations"/>
1543-
1544+ <field name="user_type" ref="account.data_account_type_asset"/>
1545 <field name="parent_id" ref="pcg_2012"/>
1546 </record>
1547
1548@@ -1408,8 +1157,7 @@
1549 <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
1550 <field name="code">2013</field>
1551 <field name="type">other</field>
1552- <field name="user_type" ref="account_type_immobilisations"/>
1553-
1554+ <field name="user_type" ref="account.data_account_type_asset"/>
1555 <field name="parent_id" ref="pcg_201"/>
1556 </record>
1557
1558@@ -1417,8 +1165,7 @@
1559 <field name="name">Frais de recherche et de développement</field>
1560 <field name="code">203</field>
1561 <field name="type">other</field>
1562- <field name="user_type" ref="account_type_immobilisations"/>
1563-
1564+ <field name="user_type" ref="account.data_account_type_asset"/>
1565 <field name="parent_id" ref="pcg_20"/>
1566 </record>
1567
1568@@ -1426,8 +1173,7 @@
1569 <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
1570 <field name="code">205</field>
1571 <field name="type">other</field>
1572- <field name="user_type" ref="account_type_immobilisations"/>
1573-
1574+ <field name="user_type" ref="account.data_account_type_asset"/>
1575 <field name="parent_id" ref="pcg_20"/>
1576 </record>
1577
1578@@ -1435,8 +1181,7 @@
1579 <field name="name">Droit au bail</field>
1580 <field name="code">206</field>
1581 <field name="type">other</field>
1582- <field name="user_type" ref="account_type_immobilisations"/>
1583-
1584+ <field name="user_type" ref="account.data_account_type_asset"/>
1585 <field name="parent_id" ref="pcg_20"/>
1586 </record>
1587
1588@@ -1444,8 +1189,7 @@
1589 <field name="name">Fonds commercial</field>
1590 <field name="code">207</field>
1591 <field name="type">other</field>
1592- <field name="user_type" ref="account_type_immobilisations"/>
1593-
1594+ <field name="user_type" ref="account.data_account_type_asset"/>
1595 <field name="parent_id" ref="pcg_20"/>
1596 </record>
1597
1598@@ -1453,8 +1197,7 @@
1599 <field name="name">Autres immobilisations incorporelles</field>
1600 <field name="code">208</field>
1601 <field name="type">other</field>
1602- <field name="user_type" ref="account_type_immobilisations"/>
1603-
1604+ <field name="user_type" ref="account.data_account_type_asset"/>
1605 <field name="parent_id" ref="pcg_20"/>
1606 </record>
1607
1608@@ -1462,9 +1205,8 @@
1609 <field name="name">Immobilisations corporelles</field>
1610 <field name="code">21</field>
1611 <field name="type">view</field>
1612- <field name="user_type" ref="account_type_view"/>
1613+ <field name="user_type" ref="account.data_account_type_view"/>
1614 <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>
1615-
1616 <field name="parent_id" ref="pcg_Classe_2"/>
1617 </record>
1618
1619@@ -1472,8 +1214,7 @@
1620 <field name="name">Terrains</field>
1621 <field name="code">211</field>
1622 <field name="type">view</field>
1623- <field name="user_type" ref="account_type_immobilisations"/>
1624-
1625+ <field name="user_type" ref="account.data_account_type_view"/>
1626 <field name="parent_id" ref="pcg_21"/>
1627 </record>
1628
1629@@ -1481,8 +1222,7 @@
1630 <field name="name">Terrains nus</field>
1631 <field name="code">2111</field>
1632 <field name="type">other</field>
1633- <field name="user_type" ref="account_type_immobilisations"/>
1634-
1635+ <field name="user_type" ref="account.data_account_type_asset"/>
1636 <field name="parent_id" ref="pcg_211"/>
1637 </record>
1638
1639@@ -1490,8 +1230,7 @@
1640 <field name="name">Terrains aménagés</field>
1641 <field name="code">2112</field>
1642 <field name="type">other</field>
1643- <field name="user_type" ref="account_type_immobilisations"/>
1644-
1645+ <field name="user_type" ref="account.data_account_type_asset"/>
1646 <field name="parent_id" ref="pcg_211"/>
1647 </record>
1648
1649@@ -1499,8 +1238,7 @@
1650 <field name="name">Sous-sols et sur-sols</field>
1651 <field name="code">2113</field>
1652 <field name="type">other</field>
1653- <field name="user_type" ref="account_type_immobilisations"/>
1654-
1655+ <field name="user_type" ref="account.data_account_type_asset"/>
1656 <field name="parent_id" ref="pcg_211"/>
1657 </record>
1658
1659@@ -1508,8 +1246,7 @@
1660 <field name="name">Terrains de gisement</field>
1661 <field name="code">2114</field>
1662 <field name="type">view</field>
1663- <field name="user_type" ref="account_type_immobilisations"/>
1664-
1665+ <field name="user_type" ref="account.data_account_type_view"/>
1666 <field name="parent_id" ref="pcg_211"/>
1667 </record>
1668
1669@@ -1517,8 +1254,7 @@
1670 <field name="name">Carrières</field>
1671 <field name="code">21141</field>
1672 <field name="type">other</field>
1673- <field name="user_type" ref="account_type_immobilisations"/>
1674-
1675+ <field name="user_type" ref="account.data_account_type_asset"/>
1676 <field name="parent_id" ref="pcg_2114"/>
1677 </record>
1678
1679@@ -1526,8 +1262,7 @@
1680 <field name="name">Terrains bâtis</field>
1681 <field name="code">2115</field>
1682 <field name="type">view</field>
1683- <field name="user_type" ref="account_type_immobilisations"/>
1684-
1685+ <field name="user_type" ref="account.data_account_type_view"/>
1686 <field name="parent_id" ref="pcg_211"/>
1687 </record>
1688
1689@@ -1535,8 +1270,7 @@
1690 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1691 <field name="code">21151</field>
1692 <field name="type">other</field>
1693- <field name="user_type" ref="account_type_immobilisations"/>
1694-
1695+ <field name="user_type" ref="account.data_account_type_asset"/>
1696 <field name="parent_id" ref="pcg_2115"/>
1697 </record>
1698
1699@@ -1544,8 +1278,7 @@
1700 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1701 <field name="code">21155</field>
1702 <field name="type">other</field>
1703- <field name="user_type" ref="account_type_immobilisations"/>
1704-
1705+ <field name="user_type" ref="account.data_account_type_asset"/>
1706 <field name="parent_id" ref="pcg_2115"/>
1707 </record>
1708
1709@@ -1553,8 +1286,7 @@
1710 <field name="name">Autres ensembles immobiliers</field>
1711 <field name="code">21158</field>
1712 <field name="type">view</field>
1713- <field name="user_type" ref="account_type_immobilisations"/>
1714-
1715+ <field name="user_type" ref="account.data_account_type_view"/>
1716 <field name="parent_id" ref="pcg_2115"/>
1717 </record>
1718
1719@@ -1562,8 +1294,7 @@
1720 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1721 <field name="code">211581</field>
1722 <field name="type">other</field>
1723- <field name="user_type" ref="account_type_immobilisations"/>
1724-
1725+ <field name="user_type" ref="account.data_account_type_asset"/>
1726 <field name="parent_id" ref="pcg_21158"/>
1727 </record>
1728
1729@@ -1571,8 +1302,7 @@
1730 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1731 <field name="code">211588</field>
1732 <field name="type">other</field>
1733- <field name="user_type" ref="account_type_immobilisations"/>
1734-
1735+ <field name="user_type" ref="account.data_account_type_asset"/>
1736 <field name="parent_id" ref="pcg_21158"/>
1737 </record>
1738
1739@@ -1580,8 +1310,7 @@
1740 <field name="name">Compte d'ordre sur immobilisations</field>
1741 <field name="code">2116</field>
1742 <field name="type">other</field>
1743- <field name="user_type" ref="account_type_immobilisations"/>
1744-
1745+ <field name="user_type" ref="account.data_account_type_asset"/>
1746 <field name="parent_id" ref="pcg_211"/>
1747 </record>
1748
1749@@ -1589,8 +1318,7 @@
1750 <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
1751 <field name="code">212</field>
1752 <field name="type">other</field>
1753- <field name="user_type" ref="account_type_immobilisations"/>
1754-
1755+ <field name="user_type" ref="account.data_account_type_asset"/>
1756 <field name="parent_id" ref="pcg_21"/>
1757 </record>
1758
1759@@ -1598,8 +1326,7 @@
1760 <field name="name">Constructions</field>
1761 <field name="code">213</field>
1762 <field name="type">view</field>
1763- <field name="user_type" ref="account_type_immobilisations"/>
1764-
1765+ <field name="user_type" ref="account.data_account_type_view"/>
1766 <field name="parent_id" ref="pcg_21"/>
1767 </record>
1768
1769@@ -1607,8 +1334,7 @@
1770 <field name="name">Bâtiments</field>
1771 <field name="code">2131</field>
1772 <field name="type">view</field>
1773- <field name="user_type" ref="account_type_immobilisations"/>
1774-
1775+ <field name="user_type" ref="account.data_account_type_view"/>
1776 <field name="parent_id" ref="pcg_213"/>
1777 </record>
1778
1779@@ -1616,8 +1342,7 @@
1780 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1781 <field name="code">21311</field>
1782 <field name="type">other</field>
1783- <field name="user_type" ref="account_type_immobilisations"/>
1784-
1785+ <field name="user_type" ref="account.data_account_type_asset"/>
1786 <field name="parent_id" ref="pcg_2131"/>
1787 </record>
1788
1789@@ -1625,8 +1350,7 @@
1790 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1791 <field name="code">21315</field>
1792 <field name="type">other</field>
1793- <field name="user_type" ref="account_type_immobilisations"/>
1794-
1795+ <field name="user_type" ref="account.data_account_type_asset"/>
1796 <field name="parent_id" ref="pcg_2131"/>
1797 </record>
1798
1799@@ -1634,8 +1358,7 @@
1800 <field name="name">Autres ensembles immobiliers</field>
1801 <field name="code">21318</field>
1802 <field name="type">view</field>
1803- <field name="user_type" ref="account_type_immobilisations"/>
1804-
1805+ <field name="user_type" ref="account.data_account_type_view"/>
1806 <field name="parent_id" ref="pcg_2131"/>
1807 </record>
1808
1809@@ -1643,8 +1366,7 @@
1810 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1811 <field name="code">213181</field>
1812 <field name="type">other</field>
1813- <field name="user_type" ref="account_type_immobilisations"/>
1814-
1815+ <field name="user_type" ref="account.data_account_type_asset"/>
1816 <field name="parent_id" ref="pcg_21318"/>
1817 </record>
1818
1819@@ -1652,8 +1374,7 @@
1820 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1821 <field name="code">213188</field>
1822 <field name="type">other</field>
1823- <field name="user_type" ref="account_type_immobilisations"/>
1824-
1825+ <field name="user_type" ref="account.data_account_type_asset"/>
1826 <field name="parent_id" ref="pcg_21318"/>
1827 </record>
1828
1829@@ -1661,8 +1382,7 @@
1830 <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
1831 <field name="code">2135</field>
1832 <field name="type">other</field>
1833- <field name="user_type" ref="account_type_immobilisations"/>
1834-
1835+ <field name="user_type" ref="account.data_account_type_asset"/>
1836 <field name="parent_id" ref="pcg_213"/>
1837 </record>
1838
1839@@ -1670,8 +1390,7 @@
1840 <field name="name">Ouvrages d'infrastructure</field>
1841 <field name="code">2138</field>
1842 <field name="type">view</field>
1843- <field name="user_type" ref="account_type_immobilisations"/>
1844-
1845+ <field name="user_type" ref="account.data_account_type_view"/>
1846 <field name="parent_id" ref="pcg_213"/>
1847 </record>
1848
1849@@ -1679,8 +1398,7 @@
1850 <field name="name">Voies de terre</field>
1851 <field name="code">21381</field>
1852 <field name="type">other</field>
1853- <field name="user_type" ref="account_type_immobilisations"/>
1854-
1855+ <field name="user_type" ref="account.data_account_type_asset"/>
1856 <field name="parent_id" ref="pcg_2138"/>
1857 </record>
1858
1859@@ -1688,8 +1406,7 @@
1860 <field name="name">Voies de fer</field>
1861 <field name="code">21382</field>
1862 <field name="type">other</field>
1863- <field name="user_type" ref="account_type_immobilisations"/>
1864-
1865+ <field name="user_type" ref="account.data_account_type_asset"/>
1866 <field name="parent_id" ref="pcg_2138"/>
1867 </record>
1868
1869@@ -1697,8 +1414,7 @@
1870 <field name="name">Voies d'eau</field>
1871 <field name="code">21383</field>
1872 <field name="type">other</field>
1873- <field name="user_type" ref="account_type_immobilisations"/>
1874-
1875+ <field name="user_type" ref="account.data_account_type_asset"/>
1876 <field name="parent_id" ref="pcg_2138"/>
1877 </record>
1878
1879@@ -1706,8 +1422,7 @@
1880 <field name="name">Barrages</field>
1881 <field name="code">21384</field>
1882 <field name="type">other</field>
1883- <field name="user_type" ref="account_type_immobilisations"/>
1884-
1885+ <field name="user_type" ref="account.data_account_type_asset"/>
1886 <field name="parent_id" ref="pcg_2138"/>
1887 </record>
1888
1889@@ -1715,8 +1430,7 @@
1890 <field name="name">Pistes d'aérodromes</field>
1891 <field name="code">21385</field>
1892 <field name="type">other</field>
1893- <field name="user_type" ref="account_type_immobilisations"/>
1894-
1895+ <field name="user_type" ref="account.data_account_type_asset"/>
1896 <field name="parent_id" ref="pcg_2138"/>
1897 </record>
1898
1899@@ -1724,8 +1438,7 @@
1900 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
1901 <field name="code">214</field>
1902 <field name="type">other</field>
1903- <field name="user_type" ref="account_type_immobilisations"/>
1904-
1905+ <field name="user_type" ref="account.data_account_type_asset"/>
1906 <field name="parent_id" ref="pcg_21"/>
1907 </record>
1908
1909@@ -1733,8 +1446,7 @@
1910 <field name="name">Installations techniques matériels et outillages industriels</field>
1911 <field name="code">215</field>
1912 <field name="type">view</field>
1913- <field name="user_type" ref="account_type_immobilisations"/>
1914-
1915+ <field name="user_type" ref="account.data_account_type_view"/>
1916 <field name="parent_id" ref="pcg_21"/>
1917 </record>
1918
1919@@ -1742,8 +1454,7 @@
1920 <field name="name">Installations complexes spécialisées</field>
1921 <field name="code">2151</field>
1922 <field name="type">view</field>
1923- <field name="user_type" ref="account_type_immobilisations"/>
1924-
1925+ <field name="user_type" ref="account.data_account_type_view"/>
1926 <field name="parent_id" ref="pcg_215"/>
1927 </record>
1928
1929@@ -1751,8 +1462,7 @@
1930 <field name="name">Sur sol propre</field>
1931 <field name="code">21511</field>
1932 <field name="type">other</field>
1933- <field name="user_type" ref="account_type_immobilisations"/>
1934-
1935+ <field name="user_type" ref="account.data_account_type_asset"/>
1936 <field name="parent_id" ref="pcg_2151"/>
1937 </record>
1938
1939@@ -1760,8 +1470,7 @@
1940 <field name="name">Sur sol d'autrui</field>
1941 <field name="code">21514</field>
1942 <field name="type">other</field>
1943- <field name="user_type" ref="account_type_immobilisations"/>
1944-
1945+ <field name="user_type" ref="account.data_account_type_asset"/>
1946 <field name="parent_id" ref="pcg_2151"/>
1947 </record>
1948
1949@@ -1769,8 +1478,7 @@
1950 <field name="name">Installations à caractère spécifique</field>
1951 <field name="code">2153</field>
1952 <field name="type">view</field>
1953- <field name="user_type" ref="account_type_immobilisations"/>
1954-
1955+ <field name="user_type" ref="account.data_account_type_view"/>
1956 <field name="parent_id" ref="pcg_215"/>
1957 </record>
1958
1959@@ -1778,8 +1486,7 @@
1960 <field name="name">Sur sol propre</field>
1961 <field name="code">21531</field>
1962 <field name="type">other</field>
1963- <field name="user_type" ref="account_type_immobilisations"/>
1964-
1965+ <field name="user_type" ref="account.data_account_type_asset"/>
1966 <field name="parent_id" ref="pcg_2153"/>
1967 </record>
1968
1969@@ -1787,8 +1494,7 @@
1970 <field name="name">Sur sol d'autrui</field>
1971 <field name="code">21534</field>
1972 <field name="type">other</field>
1973- <field name="user_type" ref="account_type_immobilisations"/>
1974-
1975+ <field name="user_type" ref="account.data_account_type_asset"/>
1976 <field name="parent_id" ref="pcg_2153"/>
1977 </record>
1978
1979@@ -1796,8 +1502,7 @@
1980 <field name="name">Matériel industriel</field>
1981 <field name="code">2154</field>
1982 <field name="type">other</field>
1983- <field name="user_type" ref="account_type_immobilisations"/>
1984-
1985+ <field name="user_type" ref="account.data_account_type_asset"/>
1986 <field name="parent_id" ref="pcg_215"/>
1987 </record>
1988
1989@@ -1805,8 +1510,7 @@
1990 <field name="name">Outillage industriel</field>
1991 <field name="code">2155</field>
1992 <field name="type">other</field>
1993- <field name="user_type" ref="account_type_immobilisations"/>
1994-
1995+ <field name="user_type" ref="account.data_account_type_asset"/>
1996 <field name="parent_id" ref="pcg_215"/>
1997 </record>
1998
1999@@ -1814,8 +1518,7 @@
2000 <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
2001 <field name="code">2157</field>
2002 <field name="type">other</field>
2003- <field name="user_type" ref="account_type_immobilisations"/>
2004-
2005+ <field name="user_type" ref="account.data_account_type_asset"/>
2006 <field name="parent_id" ref="pcg_215"/>
2007 </record>
2008
2009@@ -1823,8 +1526,7 @@
2010 <field name="name">Autres immobilisations corporelles</field>
2011 <field name="code">218</field>
2012 <field name="type">view</field>
2013- <field name="user_type" ref="account_type_immobilisations"/>
2014-
2015+ <field name="user_type" ref="account.data_account_type_view"/>
2016 <field name="parent_id" ref="pcg_21"/>
2017 </record>
2018
2019@@ -1832,8 +1534,7 @@
2020 <field name="name">Installations générales agencements aménagements divers</field>
2021 <field name="code">2181</field>
2022 <field name="type">other</field>
2023- <field name="user_type" ref="account_type_immobilisations"/>
2024-
2025+ <field name="user_type" ref="account.data_account_type_asset"/>
2026 <field name="parent_id" ref="pcg_218"/>
2027 </record>
2028
2029@@ -1841,8 +1542,7 @@
2030 <field name="name">Matériel de transport</field>
2031 <field name="code">2182</field>
2032 <field name="type">other</field>
2033- <field name="user_type" ref="account_type_immobilisations"/>
2034-
2035+ <field name="user_type" ref="account.data_account_type_asset"/>
2036 <field name="parent_id" ref="pcg_218"/>
2037 </record>
2038
2039@@ -1850,8 +1550,7 @@
2040 <field name="name">Matériel de bureau et matériel informatique </field>
2041 <field name="code">2183</field>
2042 <field name="type">other</field>
2043- <field name="user_type" ref="account_type_immobilisations"/>
2044-
2045+ <field name="user_type" ref="account.data_account_type_asset"/>
2046 <field name="parent_id" ref="pcg_218"/>
2047 </record>
2048
2049@@ -1859,8 +1558,7 @@
2050 <field name="name">Mobilier</field>
2051 <field name="code">2184</field>
2052 <field name="type">other</field>
2053- <field name="user_type" ref="account_type_immobilisations"/>
2054-
2055+ <field name="user_type" ref="account.data_account_type_asset"/>
2056 <field name="parent_id" ref="pcg_218"/>
2057 </record>
2058
2059@@ -1868,8 +1566,7 @@
2060 <field name="name">Cheptel</field>
2061 <field name="code">2185</field>
2062 <field name="type">other</field>
2063- <field name="user_type" ref="account_type_immobilisations"/>
2064-
2065+ <field name="user_type" ref="account.data_account_type_asset"/>
2066 <field name="parent_id" ref="pcg_218"/>
2067 </record>
2068
2069@@ -1877,8 +1574,7 @@
2070 <field name="name">Emballages récupérables</field>
2071 <field name="code">2186</field>
2072 <field name="type">other</field>
2073- <field name="user_type" ref="account_type_immobilisations"/>
2074-
2075+ <field name="user_type" ref="account.data_account_type_asset"/>
2076 <field name="parent_id" ref="pcg_218"/>
2077 </record>
2078
2079@@ -1886,8 +1582,7 @@
2080 <field name="name">Immobilisations mises en concession</field>
2081 <field name="code">22</field>
2082 <field name="type">view</field>
2083- <field name="user_type" ref="account_type_view"/>
2084-
2085+ <field name="user_type" ref="account.data_account_type_view"/>
2086 <field name="parent_id" ref="pcg_Classe_2"/>
2087 </record>
2088
2089@@ -1895,8 +1590,7 @@
2090 <field name="name">Immobilisations en cours</field>
2091 <field name="code">23</field>
2092 <field name="type">view</field>
2093- <field name="user_type" ref="account_type_view"/>
2094-
2095+ <field name="user_type" ref="account.data_account_type_view"/>
2096 <field name="parent_id" ref="pcg_Classe_2"/>
2097 </record>
2098
2099@@ -1904,8 +1598,7 @@
2100 <field name="name">Immobilisations corporelles en cours</field>
2101 <field name="code">231</field>
2102 <field name="type">view</field>
2103- <field name="user_type" ref="account_type_immobilisations"/>
2104-
2105+ <field name="user_type" ref="account.data_account_type_view"/>
2106 <field name="parent_id" ref="pcg_23"/>
2107 </record>
2108
2109@@ -1913,9 +1606,8 @@
2110 <field name="name">Terrains</field>
2111 <field name="code">2312</field>
2112 <field name="type">other</field>
2113- <field name="user_type" ref="account_type_immobilisations"/>
2114+ <field name="user_type" ref="account.data_account_type_asset"/>
2115 <field name="note">Pas d'amortissement sur les terrains</field>
2116-
2117 <field name="parent_id" ref="pcg_231"/>
2118 </record>
2119
2120@@ -1923,8 +1615,7 @@
2121 <field name="name">Constructions</field>
2122 <field name="code">2313</field>
2123 <field name="type">other</field>
2124- <field name="user_type" ref="account_type_immobilisations"/>
2125-
2126+ <field name="user_type" ref="account.data_account_type_asset"/>
2127 <field name="parent_id" ref="pcg_231"/>
2128 </record>
2129
2130@@ -1932,8 +1623,7 @@
2131 <field name="name">Installations techniques matériel et outillage industriels</field>
2132 <field name="code">2315</field>
2133 <field name="type">other</field>
2134- <field name="user_type" ref="account_type_immobilisations"/>
2135-
2136+ <field name="user_type" ref="account.data_account_type_asset"/>
2137 <field name="parent_id" ref="pcg_231"/>
2138 </record>
2139
2140@@ -1941,8 +1631,7 @@
2141 <field name="name">Autres immobilisations corporelles</field>
2142 <field name="code">2318</field>
2143 <field name="type">other</field>
2144- <field name="user_type" ref="account_type_immobilisations"/>
2145-
2146+ <field name="user_type" ref="account.data_account_type_asset"/>
2147 <field name="parent_id" ref="pcg_231"/>
2148 </record>
2149
2150@@ -1950,8 +1639,7 @@
2151 <field name="name">Immobilisations incorporelles en cours </field>
2152 <field name="code">232</field>
2153 <field name="type">other</field>
2154- <field name="user_type" ref="account_type_immobilisations"/>
2155-
2156+ <field name="user_type" ref="account.data_account_type_asset"/>
2157 <field name="parent_id" ref="pcg_23"/>
2158 </record>
2159
2160@@ -1959,8 +1647,7 @@
2161 <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
2162 <field name="code">237</field>
2163 <field name="type">other</field>
2164- <field name="user_type" ref="account_type_immobilisations"/>
2165-
2166+ <field name="user_type" ref="account.data_account_type_asset"/>
2167 <field name="parent_id" ref="pcg_23"/>
2168 </record>
2169
2170@@ -1968,8 +1655,7 @@
2171 <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
2172 <field name="code">238</field>
2173 <field name="type">view</field>
2174- <field name="user_type" ref="account_type_immobilisations"/>
2175-
2176+ <field name="user_type" ref="account.data_account_type_view"/>
2177 <field name="parent_id" ref="pcg_23"/>
2178 </record>
2179
2180@@ -1977,8 +1663,7 @@
2181 <field name="name">Terrains</field>
2182 <field name="code">2382</field>
2183 <field name="type">other</field>
2184- <field name="user_type" ref="account_type_immobilisations"/>
2185-
2186+ <field name="user_type" ref="account.data_account_type_asset"/>
2187 <field name="parent_id" ref="pcg_238"/>
2188 </record>
2189
2190@@ -1986,8 +1671,7 @@
2191 <field name="name">Constructions</field>
2192 <field name="code">2383</field>
2193 <field name="type">other</field>
2194- <field name="user_type" ref="account_type_immobilisations"/>
2195-
2196+ <field name="user_type" ref="account.data_account_type_asset"/>
2197 <field name="parent_id" ref="pcg_238"/>
2198 </record>
2199
2200@@ -1995,8 +1679,7 @@
2201 <field name="name">Installations techniques matériel et outillage industriels</field>
2202 <field name="code">2385</field>
2203 <field name="type">other</field>
2204- <field name="user_type" ref="account_type_immobilisations"/>
2205-
2206+ <field name="user_type" ref="account.data_account_type_asset"/>
2207 <field name="parent_id" ref="pcg_238"/>
2208 </record>
2209
2210@@ -2004,8 +1687,7 @@
2211 <field name="name">Autres immobilisations corporelles</field>
2212 <field name="code">2388</field>
2213 <field name="type">other</field>
2214- <field name="user_type" ref="account_type_immobilisations"/>
2215-
2216+ <field name="user_type" ref="account.data_account_type_asset"/>
2217 <field name="parent_id" ref="pcg_238"/>
2218 </record>
2219
2220@@ -2013,8 +1695,7 @@
2221 <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
2222 <field name="code">25</field>
2223 <field name="type">view</field>
2224- <field name="user_type" ref="account_type_view"/>
2225-
2226+ <field name="user_type" ref="account.data_account_type_view"/>
2227 <field name="parent_id" ref="pcg_Classe_2"/>
2228 </record>
2229
2230@@ -2022,8 +1703,7 @@
2231 <field name="name">Participations et créances rattachées à des participations</field>
2232 <field name="code">26</field>
2233 <field name="type">view</field>
2234- <field name="user_type" ref="account_type_view"/>
2235-
2236+ <field name="user_type" ref="account.data_account_type_view"/>
2237 <field name="parent_id" ref="pcg_Classe_2"/>
2238 </record>
2239
2240@@ -2031,9 +1711,8 @@
2241 <field name="name">Titres de participation</field>
2242 <field name="code">261</field>
2243 <field name="type">view</field>
2244- <field name="user_type" ref="account_type_immobilisations"/>
2245+ <field name="user_type" ref="account.data_account_type_view"/>
2246 <field name="note">Pas d'amortissement sur les titres de participation</field>
2247-
2248 <field name="parent_id" ref="pcg_26"/>
2249 </record>
2250
2251@@ -2041,8 +1720,7 @@
2252 <field name="name">Actions</field>
2253 <field name="code">2611</field>
2254 <field name="type">other</field>
2255- <field name="user_type" ref="account_type_immobilisations"/>
2256-
2257+ <field name="user_type" ref="account.data_account_type_asset"/>
2258 <field name="parent_id" ref="pcg_261"/>
2259 </record>
2260
2261@@ -2050,8 +1728,7 @@
2262 <field name="name">Autres titres</field>
2263 <field name="code">2618</field>
2264 <field name="type">other</field>
2265- <field name="user_type" ref="account_type_immobilisations"/>
2266-
2267+ <field name="user_type" ref="account.data_account_type_asset"/>
2268 <field name="parent_id" ref="pcg_261"/>
2269 </record>
2270
2271@@ -2059,9 +1736,8 @@
2272 <field name="name">Titres évalués par équivalence</field>
2273 <field name="code">262</field>
2274 <field name="type">other</field>
2275- <field name="user_type" ref="account_type_immobilisations"/>
2276+ <field name="user_type" ref="account.data_account_type_asset"/>
2277 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2278-
2279 <field name="parent_id" ref="pcg_26"/>
2280 </record>
2281
2282@@ -2069,9 +1745,8 @@
2283 <field name="name">Autres formes de participation</field>
2284 <field name="code">266</field>
2285 <field name="type">other</field>
2286- <field name="user_type" ref="account_type_immobilisations"/>
2287+ <field name="user_type" ref="account.data_account_type_asset"/>
2288 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2289-
2290 <field name="parent_id" ref="pcg_26"/>
2291 </record>
2292
2293@@ -2079,8 +1754,7 @@
2294 <field name="name">Créances rattachées à des participations</field>
2295 <field name="code">267</field>
2296 <field name="type">view</field>
2297- <field name="user_type" ref="account_type_immobilisations"/>
2298-
2299+ <field name="user_type" ref="account.data_account_type_view"/>
2300 <field name="parent_id" ref="pcg_26"/>
2301 </record>
2302
2303@@ -2088,8 +1762,7 @@
2304 <field name="name">Créances rattachées à des participations (groupe)</field>
2305 <field name="code">2671</field>
2306 <field name="type">other</field>
2307- <field name="user_type" ref="account_type_immobilisations"/>
2308-
2309+ <field name="user_type" ref="account.data_account_type_asset"/>
2310 <field name="parent_id" ref="pcg_267"/>
2311 </record>
2312
2313@@ -2097,8 +1770,7 @@
2314 <field name="name">Créances rattachées à des participations (hors groupe)</field>
2315 <field name="code">2674</field>
2316 <field name="type">other</field>
2317- <field name="user_type" ref="account_type_immobilisations"/>
2318-
2319+ <field name="user_type" ref="account.data_account_type_asset"/>
2320 <field name="parent_id" ref="pcg_267"/>
2321 </record>
2322
2323@@ -2106,8 +1778,7 @@
2324 <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
2325 <field name="code">2675</field>
2326 <field name="type">other</field>
2327- <field name="user_type" ref="account_type_immobilisations"/>
2328-
2329+ <field name="user_type" ref="account.data_account_type_asset"/>
2330 <field name="parent_id" ref="pcg_267"/>
2331 </record>
2332
2333@@ -2115,8 +1786,7 @@
2334 <field name="name">Avances consolidables</field>
2335 <field name="code">2676</field>
2336 <field name="type">other</field>
2337- <field name="user_type" ref="account_type_immobilisations"/>
2338-
2339+ <field name="user_type" ref="account.data_account_type_asset"/>
2340 <field name="parent_id" ref="pcg_267"/>
2341 </record>
2342
2343@@ -2124,8 +1794,7 @@
2344 <field name="name">Autres créances rattachées à des participations </field>
2345 <field name="code">2677</field>
2346 <field name="type">other</field>
2347- <field name="user_type" ref="account_type_immobilisations"/>
2348-
2349+ <field name="user_type" ref="account.data_account_type_asset"/>
2350 <field name="parent_id" ref="pcg_267"/>
2351 </record>
2352
2353@@ -2133,8 +1802,7 @@
2354 <field name="name">Intérêts courus</field>
2355 <field name="code">2678</field>
2356 <field name="type">other</field>
2357- <field name="user_type" ref="account_type_immobilisations"/>
2358-
2359+ <field name="user_type" ref="account.data_account_type_asset"/>
2360 <field name="parent_id" ref="pcg_267"/>
2361 </record>
2362
2363@@ -2142,8 +1810,7 @@
2364 <field name="name">Créances rattachées à des sociétés en participation</field>
2365 <field name="code">268</field>
2366 <field name="type">view</field>
2367- <field name="user_type" ref="account_type_immobilisations"/>
2368-
2369+ <field name="user_type" ref="account.data_account_type_view"/>
2370 <field name="parent_id" ref="pcg_26"/>
2371 </record>
2372
2373@@ -2151,8 +1818,7 @@
2374 <field name="name">Principal</field>
2375 <field name="code">2681</field>
2376 <field name="type">other</field>
2377- <field name="user_type" ref="account_type_immobilisations"/>
2378-
2379+ <field name="user_type" ref="account.data_account_type_asset"/>
2380 <field name="parent_id" ref="pcg_268"/>
2381 </record>
2382
2383@@ -2160,8 +1826,7 @@
2384 <field name="name">Intérêts courus</field>
2385 <field name="code">2688</field>
2386 <field name="type">other</field>
2387- <field name="user_type" ref="account_type_immobilisations"/>
2388-
2389+ <field name="user_type" ref="account.data_account_type_asset"/>
2390 <field name="parent_id" ref="pcg_268"/>
2391 </record>
2392
2393@@ -2169,8 +1834,7 @@
2394 <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
2395 <field name="code">269</field>
2396 <field name="type">other</field>
2397- <field name="user_type" ref="account_type_immobilisations"/>
2398-
2399+ <field name="user_type" ref="account.data_account_type_asset"/>
2400 <field name="parent_id" ref="pcg_26"/>
2401 </record>
2402
2403@@ -2178,9 +1842,8 @@
2404 <field name="name">Autres immobilisations financières</field>
2405 <field name="code">27</field>
2406 <field name="type">view</field>
2407- <field name="user_type" ref="account_type_view"/>
2408+ <field name="user_type" ref="account.data_account_type_view"/>
2409 <field name="note">Pas d'amortissement sur les immobilisations financières</field>
2410-
2411 <field name="parent_id" ref="pcg_Classe_2"/>
2412 </record>
2413
2414@@ -2188,8 +1851,7 @@
2415 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
2416 <field name="code">271</field>
2417 <field name="type">view</field>
2418- <field name="user_type" ref="account_type_immobilisations"/>
2419-
2420+ <field name="user_type" ref="account.data_account_type_view"/>
2421 <field name="parent_id" ref="pcg_27"/>
2422 </record>
2423
2424@@ -2197,8 +1859,7 @@
2425 <field name="name">Actions</field>
2426 <field name="code">2711</field>
2427 <field name="type">other</field>
2428- <field name="user_type" ref="account_type_immobilisations"/>
2429-
2430+ <field name="user_type" ref="account.data_account_type_asset"/>
2431 <field name="parent_id" ref="pcg_271"/>
2432 </record>
2433
2434@@ -2206,8 +1867,7 @@
2435 <field name="name">Autres titres</field>
2436 <field name="code">2718</field>
2437 <field name="type">other</field>
2438- <field name="user_type" ref="account_type_immobilisations"/>
2439-
2440+ <field name="user_type" ref="account.data_account_type_asset"/>
2441 <field name="parent_id" ref="pcg_271"/>
2442 </record>
2443
2444@@ -2215,8 +1875,7 @@
2445 <field name="name">Titres immobilisés (droit de créance)</field>
2446 <field name="code">272</field>
2447 <field name="type">view</field>
2448- <field name="user_type" ref="account_type_immobilisations"/>
2449-
2450+ <field name="user_type" ref="account.data_account_type_view"/>
2451 <field name="parent_id" ref="pcg_27"/>
2452 </record>
2453
2454@@ -2224,8 +1883,7 @@
2455 <field name="name">Obligations</field>
2456 <field name="code">2721</field>
2457 <field name="type">other</field>
2458- <field name="user_type" ref="account_type_immobilisations"/>
2459-
2460+ <field name="user_type" ref="account.data_account_type_asset"/>
2461 <field name="parent_id" ref="pcg_272"/>
2462 </record>
2463
2464@@ -2233,8 +1891,7 @@
2465 <field name="name">Bons</field>
2466 <field name="code">2722</field>
2467 <field name="type">other</field>
2468- <field name="user_type" ref="account_type_immobilisations"/>
2469-
2470+ <field name="user_type" ref="account.data_account_type_asset"/>
2471 <field name="parent_id" ref="pcg_272"/>
2472 </record>
2473
2474@@ -2242,8 +1899,7 @@
2475 <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
2476 <field name="code">273</field>
2477 <field name="type">other</field>
2478- <field name="user_type" ref="account_type_immobilisations"/>
2479-
2480+ <field name="user_type" ref="account.data_account_type_asset"/>
2481 <field name="parent_id" ref="pcg_27"/>
2482 </record>
2483
2484@@ -2251,8 +1907,7 @@
2485 <field name="name">Prêts</field>
2486 <field name="code">274</field>
2487 <field name="type">view</field>
2488- <field name="user_type" ref="account_type_immobilisations"/>
2489-
2490+ <field name="user_type" ref="account.data_account_type_view"/>
2491 <field name="parent_id" ref="pcg_27"/>
2492 </record>
2493
2494@@ -2260,8 +1915,7 @@
2495 <field name="name">Prêts participatifs</field>
2496 <field name="code">2741</field>
2497 <field name="type">other</field>
2498- <field name="user_type" ref="account_type_immobilisations"/>
2499-
2500+ <field name="user_type" ref="account.data_account_type_asset"/>
2501 <field name="parent_id" ref="pcg_274"/>
2502 </record>
2503
2504@@ -2269,8 +1923,7 @@
2505 <field name="name">Prêts aux associés</field>
2506 <field name="code">2742</field>
2507 <field name="type">other</field>
2508- <field name="user_type" ref="account_type_immobilisations"/>
2509-
2510+ <field name="user_type" ref="account.data_account_type_asset"/>
2511 <field name="parent_id" ref="pcg_274"/>
2512 </record>
2513
2514@@ -2278,8 +1931,7 @@
2515 <field name="name">Prêts au personnel</field>
2516 <field name="code">2743</field>
2517 <field name="type">other</field>
2518- <field name="user_type" ref="account_type_immobilisations"/>
2519-
2520+ <field name="user_type" ref="account.data_account_type_asset"/>
2521 <field name="parent_id" ref="pcg_274"/>
2522 </record>
2523
2524@@ -2287,8 +1939,7 @@
2525 <field name="name">Autres prêts</field>
2526 <field name="code">2748</field>
2527 <field name="type">other</field>
2528- <field name="user_type" ref="account_type_immobilisations"/>
2529-
2530+ <field name="user_type" ref="account.data_account_type_asset"/>
2531 <field name="parent_id" ref="pcg_274"/>
2532 </record>
2533
2534@@ -2296,9 +1947,7 @@
2535 <field name="name">Dépôts et cautionnements versés</field>
2536 <field name="code">275</field>
2537 <field name="type">view</field>
2538- <field name="user_type" ref="account_type_immobilisations"/>
2539- <field name="note">ex : badge autoroute..</field>
2540-
2541+ <field name="user_type" ref="account.data_account_type_view"/>
2542 <field name="parent_id" ref="pcg_27"/>
2543 </record>
2544
2545@@ -2306,8 +1955,7 @@
2546 <field name="name">Dépôts</field>
2547 <field name="code">2751</field>
2548 <field name="type">other</field>
2549- <field name="user_type" ref="account_type_immobilisations"/>
2550-
2551+ <field name="user_type" ref="account.data_account_type_asset"/>
2552 <field name="parent_id" ref="pcg_275"/>
2553 </record>
2554
2555@@ -2315,8 +1963,7 @@
2556 <field name="name">Cautionnements</field>
2557 <field name="code">2755</field>
2558 <field name="type">other</field>
2559- <field name="user_type" ref="account_type_immobilisations"/>
2560-
2561+ <field name="user_type" ref="account.data_account_type_asset"/>
2562 <field name="parent_id" ref="pcg_275"/>
2563 </record>
2564
2565@@ -2324,8 +1971,7 @@
2566 <field name="name">Autres créances immobilisées</field>
2567 <field name="code">276</field>
2568 <field name="type">view</field>
2569- <field name="user_type" ref="account_type_immobilisations"/>
2570-
2571+ <field name="user_type" ref="account.data_account_type_view"/>
2572 <field name="parent_id" ref="pcg_27"/>
2573 </record>
2574
2575@@ -2333,8 +1979,7 @@
2576 <field name="name">Créances diverses</field>
2577 <field name="code">2761</field>
2578 <field name="type">other</field>
2579- <field name="user_type" ref="account_type_immobilisations"/>
2580-
2581+ <field name="user_type" ref="account.data_account_type_asset"/>
2582 <field name="parent_id" ref="pcg_276"/>
2583 </record>
2584
2585@@ -2342,8 +1987,7 @@
2586 <field name="name">Intérêts courus</field>
2587 <field name="code">2768</field>
2588 <field name="type">view</field>
2589- <field name="user_type" ref="account_type_immobilisations"/>
2590-
2591+ <field name="user_type" ref="account.data_account_type_view"/>
2592 <field name="parent_id" ref="pcg_276"/>
2593 </record>
2594
2595@@ -2351,8 +1995,7 @@
2596 <field name="name">Sur titres immobilisés (droits de créance)</field>
2597 <field name="code">27682</field>
2598 <field name="type">other</field>
2599- <field name="user_type" ref="account_type_immobilisations"/>
2600-
2601+ <field name="user_type" ref="account.data_account_type_asset"/>
2602 <field name="parent_id" ref="pcg_2768"/>
2603 </record>
2604
2605@@ -2360,8 +2003,7 @@
2606 <field name="name">Sur prêts</field>
2607 <field name="code">27684</field>
2608 <field name="type">other</field>
2609- <field name="user_type" ref="account_type_immobilisations"/>
2610-
2611+ <field name="user_type" ref="account.data_account_type_asset"/>
2612 <field name="parent_id" ref="pcg_2768"/>
2613 </record>
2614
2615@@ -2369,8 +2011,7 @@
2616 <field name="name">Sur dépôts et cautionnements</field>
2617 <field name="code">27685</field>
2618 <field name="type">other</field>
2619- <field name="user_type" ref="account_type_immobilisations"/>
2620-
2621+ <field name="user_type" ref="account.data_account_type_asset"/>
2622 <field name="parent_id" ref="pcg_2768"/>
2623 </record>
2624
2625@@ -2378,8 +2019,7 @@
2626 <field name="name">Sur créances diverses</field>
2627 <field name="code">27688</field>
2628 <field name="type">other</field>
2629- <field name="user_type" ref="account_type_immobilisations"/>
2630-
2631+ <field name="user_type" ref="account.data_account_type_asset"/>
2632 <field name="parent_id" ref="pcg_2768"/>
2633 </record>
2634
2635@@ -2387,8 +2027,7 @@
2636 <field name="name">Actions propres ou parts propres</field>
2637 <field name="code">277</field>
2638 <field name="type">view</field>
2639- <field name="user_type" ref="account_type_immobilisations"/>
2640-
2641+ <field name="user_type" ref="account.data_account_type_view"/>
2642 <field name="parent_id" ref="pcg_27"/>
2643 </record>
2644
2645@@ -2396,8 +2035,7 @@
2646 <field name="name">Actions propres ou parts propres</field>
2647 <field name="code">2771</field>
2648 <field name="type">other</field>
2649- <field name="user_type" ref="account_type_immobilisations"/>
2650-
2651+ <field name="user_type" ref="account.data_account_type_asset"/>
2652 <field name="parent_id" ref="pcg_277"/>
2653 </record>
2654
2655@@ -2405,8 +2043,7 @@
2656 <field name="name">Actions propres ou parts propres en voie d'annulation</field>
2657 <field name="code">2772</field>
2658 <field name="type">other</field>
2659- <field name="user_type" ref="account_type_immobilisations"/>
2660-
2661+ <field name="user_type" ref="account.data_account_type_asset"/>
2662 <field name="parent_id" ref="pcg_277"/>
2663 </record>
2664
2665@@ -2414,8 +2051,7 @@
2666 <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
2667 <field name="code">279</field>
2668 <field name="type">other</field>
2669- <field name="user_type" ref="account_type_immobilisations"/>
2670-
2671+ <field name="user_type" ref="account.data_account_type_asset"/>
2672 <field name="parent_id" ref="pcg_27"/>
2673 </record>
2674
2675@@ -2423,9 +2059,8 @@
2676 <field name="name">Amortissement des immobilisations</field>
2677 <field name="code">28</field>
2678 <field name="type">view</field>
2679- <field name="user_type" ref="account_type_view"/>
2680+ <field name="user_type" ref="account.data_account_type_view"/>
2681 <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>
2682-
2683 <field name="parent_id" ref="pcg_Classe_2"/>
2684 </record>
2685
2686@@ -2433,8 +2068,7 @@
2687 <field name="name">Amortissements des immobilisations incorporelles</field>
2688 <field name="code">280</field>
2689 <field name="type">view</field>
2690- <field name="user_type" ref="account_type_immobilisations"/>
2691-
2692+ <field name="user_type" ref="account.data_account_type_view"/>
2693 <field name="parent_id" ref="pcg_28"/>
2694 </record>
2695
2696@@ -2442,8 +2076,7 @@
2697 <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
2698 <field name="code">2801</field>
2699 <field name="type">other</field>
2700- <field name="user_type" ref="account_type_immobilisations"/>
2701-
2702+ <field name="user_type" ref="account.data_account_type_asset"/>
2703 <field name="parent_id" ref="pcg_280"/>
2704 </record>
2705
2706@@ -2451,8 +2084,7 @@
2707 <field name="name">Frais de recherche et de développement </field>
2708 <field name="code">2803</field>
2709 <field name="type">other</field>
2710- <field name="user_type" ref="account_type_immobilisations"/>
2711-
2712+ <field name="user_type" ref="account.data_account_type_asset"/>
2713 <field name="parent_id" ref="pcg_280"/>
2714 </record>
2715
2716@@ -2460,8 +2092,7 @@
2717 <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
2718 <field name="code">2805</field>
2719 <field name="type">other</field>
2720- <field name="user_type" ref="account_type_immobilisations"/>
2721-
2722+ <field name="user_type" ref="account.data_account_type_asset"/>
2723 <field name="parent_id" ref="pcg_280"/>
2724 </record>
2725
2726@@ -2469,8 +2100,7 @@
2727 <field name="name">Fonds commercial</field>
2728 <field name="code">2807</field>
2729 <field name="type">other</field>
2730- <field name="user_type" ref="account_type_immobilisations"/>
2731-
2732+ <field name="user_type" ref="account.data_account_type_asset"/>
2733 <field name="parent_id" ref="pcg_280"/>
2734 </record>
2735
2736@@ -2478,8 +2108,7 @@
2737 <field name="name">Autres immobilisations incorporelles</field>
2738 <field name="code">2808</field>
2739 <field name="type">other</field>
2740- <field name="user_type" ref="account_type_immobilisations"/>
2741-
2742+ <field name="user_type" ref="account.data_account_type_asset"/>
2743 <field name="parent_id" ref="pcg_280"/>
2744 </record>
2745
2746@@ -2487,8 +2116,7 @@
2747 <field name="name">Amortissements des immobilisations corporelles</field>
2748 <field name="code">281</field>
2749 <field name="type">view</field>
2750- <field name="user_type" ref="account_type_immobilisations"/>
2751-
2752+ <field name="user_type" ref="account.data_account_type_view"/>
2753 <field name="parent_id" ref="pcg_28"/>
2754 </record>
2755
2756@@ -2496,8 +2124,7 @@
2757 <field name="name">Terrains de gisement</field>
2758 <field name="code">2811</field>
2759 <field name="type">other</field>
2760- <field name="user_type" ref="account_type_immobilisations"/>
2761-
2762+ <field name="user_type" ref="account.data_account_type_asset"/>
2763 <field name="parent_id" ref="pcg_281"/>
2764 </record>
2765
2766@@ -2505,8 +2132,7 @@
2767 <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
2768 <field name="code">2812</field>
2769 <field name="type">other</field>
2770- <field name="user_type" ref="account_type_immobilisations"/>
2771-
2772+ <field name="user_type" ref="account.data_account_type_asset"/>
2773 <field name="parent_id" ref="pcg_281"/>
2774 </record>
2775
2776@@ -2514,8 +2140,7 @@
2777 <field name="name">Constructions (même ventilation que celle du compte 213)</field>
2778 <field name="code">2813</field>
2779 <field name="type">other</field>
2780- <field name="user_type" ref="account_type_immobilisations"/>
2781-
2782+ <field name="user_type" ref="account.data_account_type_asset"/>
2783 <field name="parent_id" ref="pcg_281"/>
2784 </record>
2785
2786@@ -2523,8 +2148,7 @@
2787 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
2788 <field name="code">2814</field>
2789 <field name="type">other</field>
2790- <field name="user_type" ref="account_type_immobilisations"/>
2791-
2792+ <field name="user_type" ref="account.data_account_type_asset"/>
2793 <field name="parent_id" ref="pcg_281"/>
2794 </record>
2795
2796@@ -2532,8 +2156,7 @@
2797 <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
2798 <field name="code">2815</field>
2799 <field name="type">other</field>
2800- <field name="user_type" ref="account_type_immobilisations"/>
2801-
2802+ <field name="user_type" ref="account.data_account_type_asset"/>
2803 <field name="parent_id" ref="pcg_281"/>
2804 </record>
2805
2806@@ -2541,8 +2164,7 @@
2807 <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
2808 <field name="code">2818</field>
2809 <field name="type">other</field>
2810- <field name="user_type" ref="account_type_immobilisations"/>
2811-
2812+ <field name="user_type" ref="account.data_account_type_asset"/>
2813 <field name="parent_id" ref="pcg_281"/>
2814 </record>
2815
2816@@ -2550,8 +2172,7 @@
2817 <field name="name">Amortissements des immobilisations mises en concession</field>
2818 <field name="code">282</field>
2819 <field name="type">other</field>
2820- <field name="user_type" ref="account_type_immobilisations"/>
2821-
2822+ <field name="user_type" ref="account.data_account_type_asset"/>
2823 <field name="parent_id" ref="pcg_28"/>
2824 </record>
2825
2826@@ -2559,8 +2180,7 @@
2827 <field name="name">Dépréciation des immobilisations</field>
2828 <field name="code">29</field>
2829 <field name="type">view</field>
2830- <field name="user_type" ref="account_type_view"/>
2831-
2832+ <field name="user_type" ref="account.data_account_type_view"/>
2833 <field name="parent_id" ref="pcg_Classe_2"/>
2834 </record>
2835
2836@@ -2568,8 +2188,7 @@
2837 <field name="name">Dépréciations des immobilisations incorporelles</field>
2838 <field name="code">290</field>
2839 <field name="type">view</field>
2840- <field name="user_type" ref="account_type_immobilisations"/>
2841-
2842+ <field name="user_type" ref="account.data_account_type_view"/>
2843 <field name="parent_id" ref="pcg_29"/>
2844 </record>
2845
2846@@ -2577,8 +2196,7 @@
2847 <field name="name">Marques, procédés, droits et valeurs similaires</field>
2848 <field name="code">2905</field>
2849 <field name="type">other</field>
2850- <field name="user_type" ref="account_type_immobilisations"/>
2851-
2852+ <field name="user_type" ref="account.data_account_type_asset"/>
2853 <field name="parent_id" ref="pcg_290"/>
2854 </record>
2855
2856@@ -2586,8 +2204,7 @@
2857 <field name="name">Droit au bail</field>
2858 <field name="code">2906</field>
2859 <field name="type">other</field>
2860- <field name="user_type" ref="account_type_immobilisations"/>
2861-
2862+ <field name="user_type" ref="account.data_account_type_asset"/>
2863 <field name="parent_id" ref="pcg_290"/>
2864 </record>
2865
2866@@ -2595,8 +2212,7 @@
2867 <field name="name">Fonds commercial</field>
2868 <field name="code">2907</field>
2869 <field name="type">other</field>
2870- <field name="user_type" ref="account_type_immobilisations"/>
2871-
2872+ <field name="user_type" ref="account.data_account_type_asset"/>
2873 <field name="parent_id" ref="pcg_290"/>
2874 </record>
2875
2876@@ -2604,8 +2220,7 @@
2877 <field name="name">Autres immobilisations incorporelles</field>
2878 <field name="code">2908</field>
2879 <field name="type">other</field>
2880- <field name="user_type" ref="account_type_immobilisations"/>
2881-
2882+ <field name="user_type" ref="account.data_account_type_asset"/>
2883 <field name="parent_id" ref="pcg_290"/>
2884 </record>
2885
2886@@ -2613,8 +2228,7 @@
2887 <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
2888 <field name="code">291</field>
2889 <field name="type">view</field>
2890- <field name="user_type" ref="account_type_immobilisations"/>
2891-
2892+ <field name="user_type" ref="account.data_account_type_view"/>
2893 <field name="parent_id" ref="pcg_29"/>
2894 </record>
2895
2896@@ -2622,8 +2236,7 @@
2897 <field name="name">Terrains (autres que terrains de gisement)</field>
2898 <field name="code">2911</field>
2899 <field name="type">other</field>
2900- <field name="user_type" ref="account_type_immobilisations"/>
2901-
2902+ <field name="user_type" ref="account.data_account_type_asset"/>
2903 <field name="parent_id" ref="pcg_291"/>
2904 </record>
2905
2906@@ -2631,8 +2244,7 @@
2907 <field name="name">Dépréciations des immobilisations mises en concession</field>
2908 <field name="code">292</field>
2909 <field name="type">other</field>
2910- <field name="user_type" ref="account_type_immobilisations"/>
2911-
2912+ <field name="user_type" ref="account.data_account_type_asset"/>
2913 <field name="parent_id" ref="pcg_29"/>
2914 </record>
2915
2916@@ -2640,8 +2252,7 @@
2917 <field name="name">Dépréciations des immobilisations en cours</field>
2918 <field name="code">293</field>
2919 <field name="type">view</field>
2920- <field name="user_type" ref="account_type_immobilisations"/>
2921-
2922+ <field name="user_type" ref="account.data_account_type_view"/>
2923 <field name="parent_id" ref="pcg_29"/>
2924 </record>
2925
2926@@ -2649,8 +2260,7 @@
2927 <field name="name">Immobilisations corporelles en cours</field>
2928 <field name="code">2931</field>
2929 <field name="type">other</field>
2930- <field name="user_type" ref="account_type_immobilisations"/>
2931-
2932+ <field name="user_type" ref="account.data_account_type_asset"/>
2933 <field name="parent_id" ref="pcg_293"/>
2934 </record>
2935
2936@@ -2658,8 +2268,7 @@
2937 <field name="name">Immobilisations incorporelles en cours</field>
2938 <field name="code">2932</field>
2939 <field name="type">other</field>
2940- <field name="user_type" ref="account_type_immobilisations"/>
2941-
2942+ <field name="user_type" ref="account.data_account_type_asset"/>
2943 <field name="parent_id" ref="pcg_293"/>
2944 </record>
2945
2946@@ -2667,8 +2276,7 @@
2947 <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
2948 <field name="code">296</field>
2949 <field name="type">view</field>
2950- <field name="user_type" ref="account_type_immobilisations"/>
2951-
2952+ <field name="user_type" ref="account.data_account_type_view"/>
2953 <field name="parent_id" ref="pcg_29"/>
2954 </record>
2955
2956@@ -2676,8 +2284,7 @@
2957 <field name="name">Titres de participation</field>
2958 <field name="code">2961</field>
2959 <field name="type">other</field>
2960- <field name="user_type" ref="account_type_immobilisations"/>
2961-
2962+ <field name="user_type" ref="account.data_account_type_asset"/>
2963 <field name="parent_id" ref="pcg_296"/>
2964 </record>
2965
2966@@ -2685,8 +2292,7 @@
2967 <field name="name">Autres formes de participation</field>
2968 <field name="code">2966</field>
2969 <field name="type">other</field>
2970- <field name="user_type" ref="account_type_immobilisations"/>
2971-
2972+ <field name="user_type" ref="account.data_account_type_asset"/>
2973 <field name="parent_id" ref="pcg_296"/>
2974 </record>
2975
2976@@ -2694,8 +2300,7 @@
2977 <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
2978 <field name="code">2967</field>
2979 <field name="type">other</field>
2980- <field name="user_type" ref="account_type_immobilisations"/>
2981-
2982+ <field name="user_type" ref="account.data_account_type_asset"/>
2983 <field name="parent_id" ref="pcg_296"/>
2984 </record>
2985
2986@@ -2703,8 +2308,7 @@
2987 <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
2988 <field name="code">2968</field>
2989 <field name="type">other</field>
2990- <field name="user_type" ref="account_type_immobilisations"/>
2991-
2992+ <field name="user_type" ref="account.data_account_type_asset"/>
2993 <field name="parent_id" ref="pcg_296"/>
2994 </record>
2995
2996@@ -2712,8 +2316,7 @@
2997 <field name="name">Dépréciations des autres immobilisations financières</field>
2998 <field name="code">297</field>
2999 <field name="type">view</field>
3000- <field name="user_type" ref="account_type_immobilisations"/>
3001-
3002+ <field name="user_type" ref="account.data_account_type_view"/>
3003 <field name="parent_id" ref="pcg_29"/>
3004 </record>
3005
3006@@ -2721,8 +2324,7 @@
3007 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
3008 <field name="code">2971</field>
3009 <field name="type">other</field>
3010- <field name="user_type" ref="account_type_immobilisations"/>
3011-
3012+ <field name="user_type" ref="account.data_account_type_asset"/>
3013 <field name="parent_id" ref="pcg_297"/>
3014 </record>
3015
3016@@ -2730,8 +2332,7 @@
3017 <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
3018 <field name="code">2972</field>
3019 <field name="type">other</field>
3020- <field name="user_type" ref="account_type_immobilisations"/>
3021-
3022+ <field name="user_type" ref="account.data_account_type_asset"/>
3023 <field name="parent_id" ref="pcg_297"/>
3024 </record>
3025
3026@@ -2739,16 +2340,14 @@
3027 <field name="name">Titres immobilisés de l'activité de portefeuille</field>
3028 <field name="code">2973</field>
3029 <field name="type">other</field>
3030- <field name="user_type" ref="account_type_immobilisations"/>
3031-
3032+ <field name="user_type" ref="account.data_account_type_asset"/>
3033 <field name="parent_id" ref="pcg_297"/>
3034 </record>
3035 <record id="pcg_2974" model="account.account.template">
3036 <field name="name">Prêts (même ventilation que celle du compte 274)</field>
3037 <field name="code">2974</field>
3038 <field name="type">other</field>
3039- <field name="user_type" ref="account_type_immobilisations"/>
3040-
3041+ <field name="user_type" ref="account.data_account_type_asset"/>
3042 <field name="parent_id" ref="pcg_297"/>
3043 </record>
3044
3045@@ -2756,8 +2355,7 @@
3046 <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
3047 <field name="code">2975</field>
3048 <field name="type">other</field>
3049- <field name="user_type" ref="account_type_immobilisations"/>
3050-
3051+ <field name="user_type" ref="account.data_account_type_asset"/>
3052 <field name="parent_id" ref="pcg_297"/>
3053 </record>
3054
3055@@ -2765,8 +2363,7 @@
3056 <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
3057 <field name="code">2976</field>
3058 <field name="type">other</field>
3059- <field name="user_type" ref="account_type_immobilisations"/>
3060-
3061+ <field name="user_type" ref="account.data_account_type_asset"/>
3062 <field name="parent_id" ref="pcg_297"/>
3063 </record>
3064
3065@@ -2774,8 +2371,7 @@
3066 <field name="name">Comptes de stocks et d'en-cours</field>
3067 <field name="code">Classe 3</field>
3068 <field name="type">view</field>
3069- <field name="user_type" ref="account_type_view"/>
3070-
3071+ <field name="user_type" ref="account.data_account_type_view"/>
3072 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
3073 </record>
3074
3075@@ -2783,8 +2379,7 @@
3076 <field name="name">Matières premières (et fourniture)</field>
3077 <field name="code">31</field>
3078 <field name="type">view</field>
3079- <field name="user_type" ref="account_type_view"/>
3080-
3081+ <field name="user_type" ref="account.data_account_type_view"/>
3082 <field name="parent_id" ref="pcg_Classe_3"/>
3083 </record>
3084
3085@@ -2792,7 +2387,7 @@
3086 <field name="name">Matière (ou groupe) A</field>
3087 <field name="code">311</field>
3088 <field name="type">other</field>
3089- <field name="user_type" ref="account_type_stocks" />
3090+ <field name="user_type" ref="account.data_account_type_asset" />
3091 <field name="parent_id" ref="pcg_31"/>
3092 </record>
3093
3094@@ -2800,8 +2395,7 @@
3095 <field name="name">Matière (ou groupe) B</field>
3096 <field name="code">312</field>
3097 <field name="type">other</field>
3098- <field name="user_type" ref="account_type_stocks" />
3099-
3100+ <field name="user_type" ref="account.data_account_type_asset" />
3101 <field name="parent_id" ref="pcg_31"/>
3102 </record>
3103
3104@@ -2809,8 +2403,7 @@
3105 <field name="name">Fournitures A, B, C, ..</field>
3106 <field name="code">317</field>
3107 <field name="type">other</field>
3108- <field name="user_type" ref="account_type_stocks" />
3109-
3110+ <field name="user_type" ref="account.data_account_type_asset" />
3111 <field name="parent_id" ref="pcg_31"/>
3112 </record>
3113
3114@@ -2818,8 +2411,7 @@
3115 <field name="name">Autres approvisionnements</field>
3116 <field name="code">32</field>
3117 <field name="type">view</field>
3118- <field name="user_type" ref="account_type_view"/>
3119-
3120+ <field name="user_type" ref="account.data_account_type_view"/>
3121 <field name="parent_id" ref="pcg_Classe_3"/>
3122 </record>
3123
3124@@ -2827,8 +2419,7 @@
3125 <field name="name">Matières consommables</field>
3126 <field name="code">321</field>
3127 <field name="type">view</field>
3128- <field name="user_type" ref="account_type_stocks" />
3129-
3130+ <field name="user_type" ref="account.data_account_type_view" />
3131 <field name="parent_id" ref="pcg_32"/>
3132 </record>
3133
3134@@ -2836,8 +2427,7 @@
3135 <field name="name">Matière (ou groupe) C</field>
3136 <field name="code">3211</field>
3137 <field name="type">other</field>
3138- <field name="user_type" ref="account_type_stocks" />
3139-
3140+ <field name="user_type" ref="account.data_account_type_asset" />
3141 <field name="parent_id" ref="pcg_321"/>
3142 </record>
3143
3144@@ -2845,8 +2435,7 @@
3145 <field name="name">Matière (ou groupe) D</field>
3146 <field name="code">3212</field>
3147 <field name="type">other</field>
3148- <field name="user_type" ref="account_type_stocks" />
3149-
3150+ <field name="user_type" ref="account.data_account_type_asset" />
3151 <field name="parent_id" ref="pcg_321"/>
3152 </record>
3153
3154@@ -2854,8 +2443,7 @@
3155 <field name="name">Fournitures consommables</field>
3156 <field name="code">322</field>
3157 <field name="type">view</field>
3158- <field name="user_type" ref="account_type_stocks" />
3159-
3160+ <field name="user_type" ref="account.data_account_type_view" />
3161 <field name="parent_id" ref="pcg_32"/>
3162 </record>
3163
3164@@ -2863,8 +2451,7 @@
3165 <field name="name">Combustibles</field>
3166 <field name="code">3221</field>
3167 <field name="type">other</field>
3168- <field name="user_type" ref="account_type_stocks" />
3169-
3170+ <field name="user_type" ref="account.data_account_type_asset" />
3171 <field name="parent_id" ref="pcg_322"/>
3172 </record>
3173
3174@@ -2872,8 +2459,7 @@
3175 <field name="name">Produits d'entretien</field>
3176 <field name="code">3222</field>
3177 <field name="type">other</field>
3178- <field name="user_type" ref="account_type_stocks" />
3179-
3180+ <field name="user_type" ref="account.data_account_type_asset" />
3181 <field name="parent_id" ref="pcg_322"/>
3182 </record>
3183
3184@@ -2881,8 +2467,7 @@
3185 <field name="name">Fournitures d'atelier et d usine</field>
3186 <field name="code">3223</field>
3187 <field name="type">other</field>
3188- <field name="user_type" ref="account_type_stocks" />
3189-
3190+ <field name="user_type" ref="account.data_account_type_asset" />
3191 <field name="parent_id" ref="pcg_322"/>
3192 </record>
3193
3194@@ -2890,8 +2475,7 @@
3195 <field name="name">Fournitures de magasin</field>
3196 <field name="code">3224</field>
3197 <field name="type">other</field>
3198- <field name="user_type" ref="account_type_stocks" />
3199-
3200+ <field name="user_type" ref="account.data_account_type_asset" />
3201 <field name="parent_id" ref="pcg_322"/>
3202 </record>
3203
3204@@ -2899,8 +2483,7 @@
3205 <field name="name">Fournitures de bureau</field>
3206 <field name="code">3225</field>
3207 <field name="type">other</field>
3208- <field name="user_type" ref="account_type_stocks" />
3209-
3210+ <field name="user_type" ref="account.data_account_type_asset" />
3211 <field name="parent_id" ref="pcg_322"/>
3212 </record>
3213
3214@@ -2908,8 +2491,7 @@
3215 <field name="name">Emballages</field>
3216 <field name="code">326</field>
3217 <field name="type">view</field>
3218- <field name="user_type" ref="account_type_stocks" />
3219-
3220+ <field name="user_type" ref="account.data_account_type_view" />
3221 <field name="parent_id" ref="pcg_32"/>
3222 </record>
3223
3224@@ -2917,8 +2499,7 @@
3225 <field name="name">Emballages perdus</field>
3226 <field name="code">3261</field>
3227 <field name="type">other</field>
3228- <field name="user_type" ref="account_type_stocks" />
3229-
3230+ <field name="user_type" ref="account.data_account_type_asset" />
3231 <field name="parent_id" ref="pcg_326"/>
3232 </record>
3233
3234@@ -2926,8 +2507,7 @@
3235 <field name="name">Emballages récupérables non identifiables</field>
3236 <field name="code">3265</field>
3237 <field name="type">other</field>
3238- <field name="user_type" ref="account_type_stocks" />
3239-
3240+ <field name="user_type" ref="account.data_account_type_asset" />
3241 <field name="parent_id" ref="pcg_326"/>
3242 </record>
3243
3244@@ -2935,8 +2515,7 @@
3245 <field name="name">Emballages à usage mixte</field>
3246 <field name="code">3267</field>
3247 <field name="type">other</field>
3248- <field name="user_type" ref="account_type_stocks" />
3249-
3250+ <field name="user_type" ref="account.data_account_type_asset" />
3251 <field name="parent_id" ref="pcg_326"/>
3252 </record>
3253
3254@@ -2944,8 +2523,7 @@
3255 <field name="name">En-cours de production de biens</field>
3256 <field name="code">33</field>
3257 <field name="type">view</field>
3258- <field name="user_type" ref="account_type_view"/>
3259-
3260+ <field name="user_type" ref="account.data_account_type_view"/>
3261 <field name="parent_id" ref="pcg_Classe_3"/>
3262 </record>
3263
3264@@ -2953,8 +2531,7 @@
3265 <field name="name">Produits en cours</field>
3266 <field name="code">331</field>
3267 <field name="type">view</field>
3268- <field name="user_type" ref="account_type_stocks" />
3269-
3270+ <field name="user_type" ref="account.data_account_type_view" />
3271 <field name="parent_id" ref="pcg_33"/>
3272 </record>
3273
3274@@ -2962,8 +2539,7 @@
3275 <field name="name">Produit en cours P 1</field>
3276 <field name="code">3311</field>
3277 <field name="type">other</field>
3278- <field name="user_type" ref="account_type_stocks" />
3279-
3280+ <field name="user_type" ref="account.data_account_type_asset" />
3281 <field name="parent_id" ref="pcg_331"/>
3282 </record>
3283
3284@@ -2971,8 +2547,7 @@
3285 <field name="name">Produit en cours P 2</field>
3286 <field name="code">3312</field>
3287 <field name="type">other</field>
3288- <field name="user_type" ref="account_type_stocks" />
3289-
3290+ <field name="user_type" ref="account.data_account_type_asset" />
3291 <field name="parent_id" ref="pcg_331"/>
3292 </record>
3293
3294@@ -2980,8 +2555,7 @@
3295 <field name="name">Travaux en cours</field>
3296 <field name="code">335</field>
3297 <field name="type">view</field>
3298- <field name="user_type" ref="account_type_stocks" />
3299-
3300+ <field name="user_type" ref="account.data_account_type_view" />
3301 <field name="parent_id" ref="pcg_33"/>
3302 </record>
3303
3304@@ -2989,8 +2563,7 @@
3305 <field name="name">Travaux en cours T 1</field>
3306 <field name="code">3351</field>
3307 <field name="type">other</field>
3308- <field name="user_type" ref="account_type_stocks" />
3309-
3310+ <field name="user_type" ref="account.data_account_type_asset" />
3311 <field name="parent_id" ref="pcg_335"/>
3312 </record>
3313
3314@@ -2998,8 +2571,7 @@
3315 <field name="name">Travaux en cours T 2</field>
3316 <field name="code">3352</field>
3317 <field name="type">other</field>
3318- <field name="user_type" ref="account_type_stocks" />
3319-
3320+ <field name="user_type" ref="account.data_account_type_asset" />
3321 <field name="parent_id" ref="pcg_335"/>
3322 </record>
3323
3324@@ -3007,8 +2579,7 @@
3325 <field name="name">En-cours de production de services</field>
3326 <field name="code">34</field>
3327 <field name="type">view</field>
3328- <field name="user_type" ref="account_type_view"/>
3329-
3330+ <field name="user_type" ref="account.data_account_type_view"/>
3331 <field name="parent_id" ref="pcg_Classe_3"/>
3332 </record>
3333
3334@@ -3016,8 +2587,7 @@
3335 <field name="name">Études en cours</field>
3336 <field name="code">341</field>
3337 <field name="type">view</field>
3338- <field name="user_type" ref="account_type_stocks" />
3339-
3340+ <field name="user_type" ref="account.data_account_type_view" />
3341 <field name="parent_id" ref="pcg_34"/>
3342 </record>
3343
3344@@ -3025,8 +2595,7 @@
3345 <field name="name">Études en cours E 1</field>
3346 <field name="code">3411</field>
3347 <field name="type">other</field>
3348- <field name="user_type" ref="account_type_stocks" />
3349-
3350+ <field name="user_type" ref="account.data_account_type_asset" />
3351 <field name="parent_id" ref="pcg_341"/>
3352 </record>
3353
3354@@ -3034,8 +2603,7 @@
3355 <field name="name">Études en cours E 2</field>
3356 <field name="code">3412</field>
3357 <field name="type">other</field>
3358- <field name="user_type" ref="account_type_stocks" />
3359-
3360+ <field name="user_type" ref="account.data_account_type_asset" />
3361 <field name="parent_id" ref="pcg_341"/>
3362 </record>
3363
3364@@ -3043,8 +2611,7 @@
3365 <field name="name">Prestations de services en cours</field>
3366 <field name="code">345</field>
3367 <field name="type">view</field>
3368- <field name="user_type" ref="account_type_stocks" />
3369-
3370+ <field name="user_type" ref="account.data_account_type_view" />
3371 <field name="parent_id" ref="pcg_34"/>
3372 </record>
3373
3374@@ -3052,8 +2619,7 @@
3375 <field name="name">Prestations de services S 1</field>
3376 <field name="code">3451</field>
3377 <field name="type">other</field>
3378- <field name="user_type" ref="account_type_stocks" />
3379-
3380+ <field name="user_type" ref="account.data_account_type_asset" />
3381 <field name="parent_id" ref="pcg_345"/>
3382 </record>
3383
3384@@ -3061,8 +2627,7 @@
3385 <field name="name">Prestations de services S 2</field>
3386 <field name="code">3452</field>
3387 <field name="type">other</field>
3388- <field name="user_type" ref="account_type_stocks" />
3389-
3390+ <field name="user_type" ref="account.data_account_type_asset" />
3391 <field name="parent_id" ref="pcg_345"/>
3392 </record>
3393
3394@@ -3070,8 +2635,7 @@
3395 <field name="name">Stocks de produits</field>
3396 <field name="code">35</field>
3397 <field name="type">view</field>
3398- <field name="user_type" ref="account_type_view"/>
3399-
3400+ <field name="user_type" ref="account.data_account_type_view"/>
3401 <field name="parent_id" ref="pcg_Classe_3"/>
3402 </record>
3403
3404@@ -3079,8 +2643,7 @@
3405 <field name="name">Produits intermédiaires</field>
3406 <field name="code">351</field>
3407 <field name="type">view</field>
3408- <field name="user_type" ref="account_type_stocks" />
3409-
3410+ <field name="user_type" ref="account.data_account_type_view" />
3411 <field name="parent_id" ref="pcg_35"/>
3412 </record>
3413
3414@@ -3088,8 +2651,7 @@
3415 <field name="name">Produits intermédiaires (ou groupe) A </field>
3416 <field name="code">3511</field>
3417 <field name="type">other</field>
3418- <field name="user_type" ref="account_type_stocks" />
3419-
3420+ <field name="user_type" ref="account.data_account_type_asset" />
3421 <field name="parent_id" ref="pcg_351"/>
3422 </record>
3423
3424@@ -3097,8 +2659,7 @@
3425 <field name="name">Produits intermédiaires (ou groupe) B</field>
3426 <field name="code">3512</field>
3427 <field name="type">other</field>
3428- <field name="user_type" ref="account_type_stocks" />
3429-
3430+ <field name="user_type" ref="account.data_account_type_asset" />
3431 <field name="parent_id" ref="pcg_351"/>
3432 </record>
3433
3434@@ -3106,8 +2667,7 @@
3435 <field name="name">Produits finis</field>
3436 <field name="code">355</field>
3437 <field name="type">view</field>
3438- <field name="user_type" ref="account_type_stocks" />
3439-
3440+ <field name="user_type" ref="account.data_account_type_view" />
3441 <field name="parent_id" ref="pcg_35"/>
3442 </record>
3443
3444@@ -3115,8 +2675,7 @@
3445 <field name="name">Produits finis (ou groupe) A</field>
3446 <field name="code">3551</field>
3447 <field name="type">other</field>
3448- <field name="user_type" ref="account_type_stocks" />
3449-
3450+ <field name="user_type" ref="account.data_account_type_asset" />
3451 <field name="parent_id" ref="pcg_355"/>
3452 </record>
3453
3454@@ -3124,8 +2683,7 @@
3455 <field name="name">Produits finis (ou groupe) B</field>
3456 <field name="code">3552</field>
3457 <field name="type">other</field>
3458- <field name="user_type" ref="account_type_stocks" />
3459-
3460+ <field name="user_type" ref="account.data_account_type_asset" />
3461 <field name="parent_id" ref="pcg_355"/>
3462 </record>
3463
3464@@ -3133,8 +2691,7 @@
3465 <field name="name">Produits résiduels (ou matières de récupération)</field>
3466 <field name="code">358</field>
3467 <field name="type">view</field>
3468- <field name="user_type" ref="account_type_stocks" />
3469-
3470+ <field name="user_type" ref="account.data_account_type_view" />
3471 <field name="parent_id" ref="pcg_35"/>
3472 </record>
3473
3474@@ -3142,8 +2699,7 @@
3475 <field name="name">Déchets</field>
3476 <field name="code">3581</field>
3477 <field name="type">other</field>
3478- <field name="user_type" ref="account_type_stocks" />
3479-
3480+ <field name="user_type" ref="account.data_account_type_asset" />
3481 <field name="parent_id" ref="pcg_358"/>
3482 </record>
3483
3484@@ -3151,8 +2707,7 @@
3485 <field name="name">Rebuts</field>
3486 <field name="code">3585</field>
3487 <field name="type">other</field>
3488- <field name="user_type" ref="account_type_stocks" />
3489-
3490+ <field name="user_type" ref="account.data_account_type_asset" />
3491 <field name="parent_id" ref="pcg_358"/>
3492 </record>
3493
3494@@ -3160,8 +2715,7 @@
3495 <field name="name">Matières de récupération</field>
3496 <field name="code">3586</field>
3497 <field name="type">other</field>
3498- <field name="user_type" ref="account_type_stocks" />
3499-
3500+ <field name="user_type" ref="account.data_account_type_asset" />
3501 <field name="parent_id" ref="pcg_358"/>
3502 </record>
3503
3504@@ -3169,8 +2723,7 @@
3505 <field name="name">Stocks provenant d'immobilisations</field>
3506 <field name="code">36</field>
3507 <field name="type">view</field>
3508- <field name="user_type" ref="account_type_view"/>
3509-
3510+ <field name="user_type" ref="account.data_account_type_view"/>
3511 <field name="parent_id" ref="pcg_Classe_3"/>
3512 </record>
3513
3514@@ -3178,8 +2731,7 @@
3515 <field name="name">Stocks de marchandises</field>
3516 <field name="code">37</field>
3517 <field name="type">view</field>
3518- <field name="user_type" ref="account_type_view"/>
3519-
3520+ <field name="user_type" ref="account.data_account_type_view"/>
3521 <field name="parent_id" ref="pcg_Classe_3"/>
3522 </record>
3523
3524@@ -3187,8 +2739,7 @@
3525 <field name="name">Marchandises (ou groupe) A</field>
3526 <field name="code">371</field>
3527 <field name="type">other</field>
3528- <field name="user_type" ref="account_type_stocks" />
3529-
3530+ <field name="user_type" ref="account.data_account_type_asset" />
3531 <field name="parent_id" ref="pcg_37"/>
3532 </record>
3533
3534@@ -3196,8 +2747,7 @@
3535 <field name="name">Marchandises (ou groupe) B</field>
3536 <field name="code">372</field>
3537 <field name="type">other</field>
3538- <field name="user_type" ref="account_type_stocks" />
3539-
3540+ <field name="user_type" ref="account.data_account_type_asset" />
3541 <field name="parent_id" ref="pcg_37"/>
3542 </record>
3543
3544@@ -3205,8 +2755,7 @@
3545 <field name="name">Stocks en voie d'acheminement</field>
3546 <field name="code">38</field>
3547 <field name="type">view</field>
3548- <field name="user_type" ref="account_type_view"/>
3549-
3550+ <field name="user_type" ref="account.data_account_type_view"/>
3551 <field name="parent_id" ref="pcg_Classe_3"/>
3552 </record>
3553
3554@@ -3214,8 +2763,7 @@
3555 <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
3556 <field name="code">39</field>
3557 <field name="type">view</field>
3558- <field name="user_type" ref="account_type_view"/>
3559-
3560+ <field name="user_type" ref="account.data_account_type_view"/>
3561 <field name="parent_id" ref="pcg_Classe_3"/>
3562 </record>
3563
3564@@ -3223,8 +2771,7 @@
3565 <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
3566 <field name="code">391</field>
3567 <field name="type">view</field>
3568- <field name="user_type" ref="account_type_stocks" />
3569-
3570+ <field name="user_type" ref="account.data_account_type_view" />
3571 <field name="parent_id" ref="pcg_39"/>
3572 </record>
3573
3574@@ -3232,8 +2779,7 @@
3575 <field name="name">Matières (ou groupe) A</field>
3576 <field name="code">3911</field>
3577 <field name="type">other</field>
3578- <field name="user_type" ref="account_type_stocks" />
3579-
3580+ <field name="user_type" ref="account.data_account_type_asset" />
3581 <field name="parent_id" ref="pcg_391"/>
3582 </record>
3583
3584@@ -3241,8 +2787,7 @@
3585 <field name="name">Matières (ou groupe) B</field>
3586 <field name="code">3912</field>
3587 <field name="type">other</field>
3588- <field name="user_type" ref="account_type_stocks" />
3589-
3590+ <field name="user_type" ref="account.data_account_type_asset" />
3591 <field name="parent_id" ref="pcg_391"/>
3592 </record>
3593
3594@@ -3250,8 +2795,7 @@
3595 <field name="name">Fournitures A, B, C, ..</field>
3596 <field name="code">3917</field>
3597 <field name="type">other</field>
3598- <field name="user_type" ref="account_type_stocks" />
3599-
3600+ <field name="user_type" ref="account.data_account_type_asset" />
3601 <field name="parent_id" ref="pcg_391"/>
3602 </record>
3603
3604@@ -3259,8 +2803,7 @@
3605 <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
3606 <field name="code">392</field>
3607 <field name="type">view</field>
3608- <field name="user_type" ref="account_type_stocks" />
3609-
3610+ <field name="user_type" ref="account.data_account_type_view" />
3611 <field name="parent_id" ref="pcg_39"/>
3612 </record>
3613
3614@@ -3268,8 +2811,7 @@
3615 <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
3616 <field name="code">3921</field>
3617 <field name="type">other</field>
3618- <field name="user_type" ref="account_type_stocks" />
3619-
3620+ <field name="user_type" ref="account.data_account_type_asset" />
3621 <field name="parent_id" ref="pcg_392"/>
3622 </record>
3623
3624@@ -3277,8 +2819,7 @@
3625 <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
3626 <field name="code">3922</field>
3627 <field name="type">other</field>
3628- <field name="user_type" ref="account_type_stocks" />
3629-
3630+ <field name="user_type" ref="account.data_account_type_asset" />
3631 <field name="parent_id" ref="pcg_392"/>
3632 </record>
3633
3634@@ -3286,8 +2827,7 @@
3635 <field name="name">Emballages (même ventilation que celle du compte 326)</field>
3636 <field name="code">3926</field>
3637 <field name="type">other</field>
3638- <field name="user_type" ref="account_type_stocks" />
3639-
3640+ <field name="user_type" ref="account.data_account_type_asset" />
3641 <field name="parent_id" ref="pcg_392"/>
3642 </record>
3643
3644@@ -3295,8 +2835,7 @@
3645 <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
3646 <field name="code">393</field>
3647 <field name="type">view</field>
3648- <field name="user_type" ref="account_type_stocks" />
3649-
3650+ <field name="user_type" ref="account.data_account_type_view" />
3651 <field name="parent_id" ref="pcg_39"/>
3652 </record>
3653
3654@@ -3304,8 +2843,7 @@
3655 <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
3656 <field name="code">3931</field>
3657 <field name="type">other</field>
3658- <field name="user_type" ref="account_type_stocks" />
3659-
3660+ <field name="user_type" ref="account.data_account_type_asset" />
3661 <field name="parent_id" ref="pcg_393"/>
3662 </record>
3663
3664@@ -3313,8 +2851,7 @@
3665 <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
3666 <field name="code">3935</field>
3667 <field name="type">other</field>
3668- <field name="user_type" ref="account_type_stocks" />
3669-
3670+ <field name="user_type" ref="account.data_account_type_asset" />
3671 <field name="parent_id" ref="pcg_393"/>
3672 </record>
3673
3674@@ -3322,8 +2859,7 @@
3675 <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
3676 <field name="code">394</field>
3677 <field name="type">view</field>
3678- <field name="user_type" ref="account_type_stocks" />
3679-
3680+ <field name="user_type" ref="account.data_account_type_view" />
3681 <field name="parent_id" ref="pcg_39"/>
3682 </record>
3683
3684@@ -3331,8 +2867,7 @@
3685 <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
3686 <field name="code">3941</field>
3687 <field name="type">other</field>
3688- <field name="user_type" ref="account_type_stocks" />
3689-
3690+ <field name="user_type" ref="account.data_account_type_asset" />
3691 <field name="parent_id" ref="pcg_394"/>
3692 </record>
3693
3694@@ -3340,8 +2875,7 @@
3695 <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
3696 <field name="code">3945</field>
3697 <field name="type">other</field>
3698- <field name="user_type" ref="account_type_stocks" />
3699-
3700+ <field name="user_type" ref="account.data_account_type_asset" />
3701 <field name="parent_id" ref="pcg_394"/>
3702 </record>
3703
3704@@ -3349,8 +2883,7 @@
3705 <field name="name">Provisions pour dépréciation des stocks de produits</field>
3706 <field name="code">395</field>
3707 <field name="type">view</field>
3708- <field name="user_type" ref="account_type_stocks" />
3709-
3710+ <field name="user_type" ref="account.data_account_type_view" />
3711 <field name="parent_id" ref="pcg_39"/>
3712 </record>
3713
3714@@ -3358,8 +2891,7 @@
3715 <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
3716 <field name="code">3951</field>
3717 <field name="type">other</field>
3718- <field name="user_type" ref="account_type_stocks" />
3719-
3720+ <field name="user_type" ref="account.data_account_type_asset" />
3721 <field name="parent_id" ref="pcg_395"/>
3722 </record>
3723
3724@@ -3367,8 +2899,7 @@
3725 <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
3726 <field name="code">3955</field>
3727 <field name="type">other</field>
3728- <field name="user_type" ref="account_type_stocks" />
3729-
3730+ <field name="user_type" ref="account.data_account_type_asset" />
3731 <field name="parent_id" ref="pcg_395"/>
3732 </record>
3733
3734@@ -3376,8 +2907,7 @@
3735 <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
3736 <field name="code">397</field>
3737 <field name="type">view</field>
3738- <field name="user_type" ref="account_type_stocks" />
3739-
3740+ <field name="user_type" ref="account.data_account_type_view" />
3741 <field name="parent_id" ref="pcg_39"/>
3742 </record>
3743
3744@@ -3385,8 +2915,7 @@
3745 <field name="name">Marchandises (ou groupe) A</field>
3746 <field name="code">3971</field>
3747 <field name="type">other</field>
3748- <field name="user_type" ref="account_type_stocks" />
3749-
3750+ <field name="user_type" ref="account.data_account_type_asset" />
3751 <field name="parent_id" ref="pcg_397"/>
3752 </record>
3753
3754@@ -3394,8 +2923,7 @@
3755 <field name="name">Marchandises (ou groupe) B</field>
3756 <field name="code">3972</field>
3757 <field name="type">other</field>
3758- <field name="user_type" ref="account_type_stocks" />
3759-
3760+ <field name="user_type" ref="account.data_account_type_asset" />
3761 <field name="parent_id" ref="pcg_397"/>
3762 </record>
3763
3764@@ -3403,7 +2931,7 @@
3765 <field name="name">Comptes de tiers</field>
3766 <field name="code">Classe 4</field>
3767 <field name="type">view</field>
3768- <field name="user_type" ref="account_type_view"/>
3769+ <field name="user_type" ref="account.data_account_type_view"/>
3770 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
3771 </record>
3772
3773@@ -3411,7 +2939,7 @@
3774 <field name="name">Fournisseurs et comptes rattachés</field>
3775 <field name="code">40</field>
3776 <field name="type">view</field>
3777- <field name="user_type" ref="account_type_view"/>
3778+ <field name="user_type" ref="account.data_account_type_view"/>
3779 <field name="parent_id" ref="pcg_Classe_4"/>
3780 <field name="reconcile" eval="True"/>
3781 </record>
3782@@ -3420,7 +2948,7 @@
3783 <field name="name">Fournisseurs et comptes rattachés </field>
3784 <field name="code">400</field>
3785 <field name="type">payable</field>
3786- <field name="user_type" ref="account_type_payable"/>
3787+ <field name="user_type" ref="account.data_account_type_payable"/>
3788 <field name="parent_id" ref="pcg_40"/>
3789 <field name="reconcile" eval="True"/>
3790 </record>
3791@@ -3429,7 +2957,7 @@
3792 <field name="name">Fournisseurs</field>
3793 <field name="code">401</field>
3794 <field name="type">view</field>
3795- <field name="user_type" ref="account_type_payable"/>
3796+ <field name="user_type" ref="account.data_account_type_view"/>
3797 <field name="parent_id" ref="pcg_40"/>
3798 <field name="reconcile" eval="True"/>
3799 </record>
3800@@ -3439,7 +2967,7 @@
3801 <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
3802 <field name="code">4011</field>
3803 <field name="type">payable</field>
3804- <field name="user_type" ref="account_type_payable"/>
3805+ <field name="user_type" ref="account.data_account_type_payable"/>
3806 <field name="parent_id" ref="pcg_401"/>
3807 <field name="reconcile" eval="True"/>
3808 </record>
3809@@ -3449,7 +2977,7 @@
3810 <field name="name">Fournisseurs - Retenues de garantie</field>
3811 <field name="code">4017</field>
3812 <field name="type">payable</field>
3813- <field name="user_type" ref="account_type_payable"/>
3814+ <field name="user_type" ref="account.data_account_type_payable"/>
3815 <field name="parent_id" ref="pcg_401"/>
3816 <field name="reconcile" eval="True"/>
3817 </record>
3818@@ -3458,7 +2986,7 @@
3819 <field name="name">Fournisseurs - Effets à payer</field>
3820 <field name="code">403</field>
3821 <field name="type">payable</field>
3822- <field name="user_type" ref="account_type_payable"/>
3823+ <field name="user_type" ref="account.data_account_type_payable"/>
3824 <field name="parent_id" ref="pcg_40"/>
3825 <field name="reconcile" eval="True"/>
3826 </record>
3827@@ -3467,7 +2995,7 @@
3828 <field name="name">Fournisseurs d'immobilisations</field>
3829 <field name="code">404</field>
3830 <field name="type">view</field>
3831- <field name="user_type" ref="account_type_payable"/>
3832+ <field name="user_type" ref="account.data_account_type_view"/>
3833 <field name="parent_id" ref="pcg_40"/>
3834 <field name="reconcile" eval="True"/>
3835 </record>
3836@@ -3476,7 +3004,7 @@
3837 <field name="name">Fournisseurs - Achats d'immobilisations</field>
3838 <field name="code">4041</field>
3839 <field name="type">payable</field>
3840- <field name="user_type" ref="account_type_payable"/>
3841+ <field name="user_type" ref="account.data_account_type_payable"/>
3842 <field name="parent_id" ref="pcg_404"/>
3843 <field name="reconcile" eval="True"/>
3844 </record>
3845@@ -3485,7 +3013,7 @@
3846 <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
3847 <field name="code">4047</field>
3848 <field name="type">payable</field>
3849- <field name="user_type" ref="account_type_payable"/>
3850+ <field name="user_type" ref="account.data_account_type_payable"/>
3851 <field name="parent_id" ref="pcg_404"/>
3852 <field name="reconcile" eval="True"/>
3853 </record>
3854@@ -3494,7 +3022,7 @@
3855 <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
3856 <field name="code">405</field>
3857 <field name="type">payable</field>
3858- <field name="user_type" ref="account_type_payable"/>
3859+ <field name="user_type" ref="account.data_account_type_payable"/>
3860 <field name="parent_id" ref="pcg_40"/>
3861 <field name="reconcile" eval="True"/>
3862 </record>
3863@@ -3503,8 +3031,7 @@
3864 <field name="name">Fournisseurs - Factures non parvenues</field>
3865 <field name="code">408</field>
3866 <field name="type">view</field>
3867- <field name="user_type" ref="account_type_payable"/>
3868-
3869+ <field name="user_type" ref="account.data_account_type_view"/>
3870 <field name="parent_id" ref="pcg_40"/>
3871 <field name="reconcile" eval="True"/>
3872 </record>
3873@@ -3513,8 +3040,7 @@
3874 <field name="name">Fournisseurs</field>
3875 <field name="code">4081</field>
3876 <field name="type">payable</field>
3877- <field name="user_type" ref="account_type_payable"/>
3878-
3879+ <field name="user_type" ref="account.data_account_type_payable"/>
3880 <field name="parent_id" ref="pcg_408"/>
3881 <field name="reconcile" eval="True"/>
3882 </record>
3883@@ -3523,7 +3049,7 @@
3884 <field name="name">Fournisseurs d'immobilisations </field>
3885 <field name="code">4084</field>
3886 <field name="type">payable</field>
3887- <field name="user_type" ref="account_type_payable"/>
3888+ <field name="user_type" ref="account.data_account_type_payable"/>
3889 <field name="parent_id" ref="pcg_408"/>
3890 <field name="reconcile" eval="True"/>
3891 </record>
3892@@ -3532,8 +3058,7 @@
3893 <field name="name">Fournisseurs - Intérêts courus</field>
3894 <field name="code">4088</field>
3895 <field name="type">payable</field>
3896- <field name="user_type" ref="account_type_payable"/>
3897-
3898+ <field name="user_type" ref="account.data_account_type_payable"/>
3899 <field name="parent_id" ref="pcg_408"/>
3900 <field name="reconcile" eval="True"/>
3901 </record>
3902@@ -3542,8 +3067,7 @@
3903 <field name="name">Fournisseurs débiteurs</field>
3904 <field name="code">409</field>
3905 <field name="type">view</field>
3906- <field name="user_type" ref="account_type_payable"/>
3907-
3908+ <field name="user_type" ref="account.data_account_type_view"/>
3909 <field name="parent_id" ref="pcg_40"/>
3910 <field name="reconcile" eval="True"/>
3911 </record>
3912@@ -3552,8 +3076,7 @@
3913 <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
3914 <field name="code">4091</field>
3915 <field name="type">other</field>
3916- <field name="user_type" ref="account_type_stocks" />
3917-
3918+ <field name="user_type" ref="account.data_account_type_asset" />
3919 <field name="parent_id" ref="pcg_409"/>
3920 <field name="reconcile" eval="True"/>
3921 </record>
3922@@ -3562,8 +3085,7 @@
3923 <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
3924 <field name="code">4096</field>
3925 <field name="type">other</field>
3926- <field name="user_type" ref="account_type_stocks" />
3927-
3928+ <field name="user_type" ref="account.data_account_type_asset" />
3929 <field name="parent_id" ref="pcg_409"/>
3930 <field name="reconcile" eval="True"/>
3931 </record>
3932@@ -3572,8 +3094,7 @@
3933 <field name="name">Fournisseurs - Autres avoirs</field>
3934 <field name="code">4097</field>
3935 <field name="type">view</field>
3936- <field name="user_type" ref="account_type_stocks" />
3937-
3938+ <field name="user_type" ref="account.data_account_type_view" />
3939 <field name="parent_id" ref="pcg_409"/>
3940 <field name="reconcile" eval="True"/>
3941 </record>
3942@@ -3582,8 +3103,7 @@
3943 <field name="name">Fournisseurs d'exploitation</field>
3944 <field name="code">40971</field>
3945 <field name="type">other</field>
3946- <field name="user_type" ref="account_type_stocks" />
3947-
3948+ <field name="user_type" ref="account.data_account_type_asset" />
3949 <field name="parent_id" ref="pcg_4097"/>
3950 <field name="reconcile" eval="True"/>
3951 </record>
3952@@ -3592,8 +3112,7 @@
3953 <field name="name">Fournisseurs d'immobilisations</field>
3954 <field name="code">40974</field>
3955 <field name="type">other</field>
3956- <field name="user_type" ref="account_type_stocks" />
3957-
3958+ <field name="user_type" ref="account.data_account_type_asset" />
3959 <field name="parent_id" ref="pcg_4097"/>
3960 <field name="reconcile" eval="True"/>
3961 </record>
3962@@ -3602,8 +3121,7 @@
3963 <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
3964 <field name="code">4098</field>
3965 <field name="type">other</field>
3966- <field name="user_type" ref="account_type_stocks" />
3967-
3968+ <field name="user_type" ref="account.data_account_type_asset" />
3969 <field name="parent_id" ref="pcg_409"/>
3970 <field name="reconcile" eval="True"/>
3971 </record>
3972@@ -3612,8 +3130,7 @@
3973 <field name="name">Clients et comptes rattachés</field>
3974 <field name="code">41</field>
3975 <field name="type">view</field>
3976- <field name="user_type" ref="account_type_view"/>
3977-
3978+ <field name="user_type" ref="account.data_account_type_view"/>
3979 <field name="parent_id" ref="pcg_Classe_4"/>
3980 <field name="reconcile" eval="True"/>
3981 </record>
3982@@ -3622,8 +3139,7 @@
3983 <field name="name">Clients et comptes rattachés </field>
3984 <field name="code">410</field>
3985 <field name="type">receivable</field>
3986- <field name="user_type" ref="account_type_receivable"/>
3987-
3988+ <field name="user_type" ref="account.data_account_type_receivable"/>
3989 <field name="parent_id" ref="pcg_41"/>
3990 <field name="reconcile" eval="True"/>
3991 </record>
3992@@ -3632,8 +3148,7 @@
3993 <field name="name">Clients</field>
3994 <field name="code">411</field>
3995 <field name="type">view</field>
3996- <field name="user_type" ref="account_type_receivable"/>
3997-
3998+ <field name="user_type" ref="account.data_account_type_view"/>
3999 <field name="parent_id" ref="pcg_41"/>
4000 <field name="reconcile" eval="True"/>
4001 </record>
4002@@ -3643,8 +3158,7 @@
4003 <field name="name">Clients - Ventes de biens ou de prestations de services</field>
4004 <field name="code">4111</field>
4005 <field name="type">receivable</field>
4006- <field name="user_type" ref="account_type_receivable"/>
4007-
4008+ <field name="user_type" ref="account.data_account_type_receivable"/>
4009 <field name="parent_id" ref="pcg_411"/>
4010 <field name="reconcile" eval="True"/>
4011 </record>
4012@@ -3654,8 +3168,7 @@
4013 <field name="name">Clients - Retenues de garantie</field>
4014 <field name="code">4117</field>
4015 <field name="type">receivable</field>
4016- <field name="user_type" ref="account_type_receivable"/>
4017-
4018+ <field name="user_type" ref="account.data_account_type_receivable"/>
4019 <field name="parent_id" ref="pcg_411"/>
4020 <field name="reconcile" eval="True"/>
4021 </record>
4022@@ -3664,8 +3177,7 @@
4023 <field name="name">Clients - Effets à recevoir</field>
4024 <field name="code">413</field>
4025 <field name="type">receivable</field>
4026- <field name="user_type" ref="account_type_receivable"/>
4027-
4028+ <field name="user_type" ref="account.data_account_type_receivable"/>
4029 <field name="parent_id" ref="pcg_41"/>
4030 <field name="reconcile" eval="True"/>
4031 </record>
4032@@ -3674,8 +3186,7 @@
4033 <field name="name">Clients douteux ou litigieux</field>
4034 <field name="code">416</field>
4035 <field name="type">receivable</field>
4036- <field name="user_type" ref="account_type_receivable"/>
4037-
4038+ <field name="user_type" ref="account.data_account_type_receivable"/>
4039 <field name="parent_id" ref="pcg_41"/>
4040 <field name="reconcile" eval="True"/>
4041 </record>
4042@@ -3684,8 +3195,7 @@
4043 <field name="name">Clients - Produits non encore facturés</field>
4044 <field name="code">418</field>
4045 <field name="type">view</field>
4046- <field name="user_type" ref="account_type_receivable"/>
4047-
4048+ <field name="user_type" ref="account.data_account_type_view"/>
4049 <field name="parent_id" ref="pcg_41"/>
4050 <field name="reconcile" eval="True"/>
4051 </record>
4052@@ -3694,8 +3204,7 @@
4053 <field name="name">Clients - Factures à établir </field>
4054 <field name="code">4181</field>
4055 <field name="type">receivable</field>
4056- <field name="user_type" ref="account_type_receivable"/>
4057-
4058+ <field name="user_type" ref="account.data_account_type_receivable"/>
4059 <field name="parent_id" ref="pcg_418"/>
4060 <field name="reconcile" eval="True"/>
4061 </record>
4062@@ -3704,8 +3213,7 @@
4063 <field name="name">Clients - Intérêts courus</field>
4064 <field name="code">4188</field>
4065 <field name="type">receivable</field>
4066- <field name="user_type" ref="account_type_receivable"/>
4067-
4068+ <field name="user_type" ref="account.data_account_type_receivable"/>
4069 <field name="parent_id" ref="pcg_418"/>
4070 <field name="reconcile" eval="True"/>
4071 </record>
4072@@ -3714,8 +3222,7 @@
4073 <field name="name">Clients créditeurs</field>
4074 <field name="code">419</field>
4075 <field name="type">view</field>
4076- <field name="user_type" ref="account_type_receivable"/>
4077-
4078+ <field name="user_type" ref="account.data_account_type_view"/>
4079 <field name="parent_id" ref="pcg_41"/>
4080 <field name="reconcile" eval="True"/>
4081 </record>
4082@@ -3724,8 +3231,7 @@
4083 <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
4084 <field name="code">4191</field>
4085 <field name="type">other</field>
4086- <field name="user_type" ref="account_type_dettes"/>
4087-
4088+ <field name="user_type" ref="account.data_account_type_asset"/>
4089 <field name="parent_id" ref="pcg_419"/>
4090 <field name="reconcile" eval="True"/>
4091 </record>
4092@@ -3734,8 +3240,7 @@
4093 <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
4094 <field name="code">4196</field>
4095 <field name="type">other</field>
4096- <field name="user_type" ref="account_type_dettes"/>
4097-
4098+ <field name="user_type" ref="account.data_account_type_asset"/>
4099 <field name="parent_id" ref="pcg_419"/>
4100 <field name="reconcile" eval="True"/>
4101 </record>
4102@@ -3744,8 +3249,7 @@
4103 <field name="name">Clients - Autres avoirs </field>
4104 <field name="code">4197</field>
4105 <field name="type">other</field>
4106- <field name="user_type" ref="account_type_dettes"/>
4107-
4108+ <field name="user_type" ref="account.data_account_type_asset"/>
4109 <field name="parent_id" ref="pcg_419"/>
4110 <field name="reconcile" eval="True"/>
4111 </record>
4112@@ -3754,8 +3258,7 @@
4113 <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
4114 <field name="code">4198</field>
4115 <field name="type">other</field>
4116- <field name="user_type" ref="account_type_dettes"/>
4117-
4118+ <field name="user_type" ref="account.data_account_type_asset"/>
4119 <field name="parent_id" ref="pcg_419"/>
4120 <field name="reconcile" eval="True"/>
4121 </record>
4122@@ -3764,17 +3267,15 @@
4123 <field name="name">Personnel et comptes rattachés</field>
4124 <field name="code">42</field>
4125 <field name="type">view</field>
4126- <field name="user_type" ref="account_type_view"/>
4127-
4128+ <field name="user_type" ref="account.data_account_type_view"/>
4129 <field name="parent_id" ref="pcg_Classe_4"/>
4130 </record>
4131
4132 <record id="pcg_421" model="account.account.template">
4133 <field name="name">Personnel - Rémunérations dues</field>
4134 <field name="code">421</field>
4135- <field name="type">view</field>
4136- <field name="user_type" ref="account_type_dettes"/>
4137-
4138+ <field name="type">other</field>
4139+ <field name="user_type" ref="account.data_account_type_liability"/>
4140 <field name="parent_id" ref="pcg_42"/>
4141 <field name="reconcile" eval="True"/>
4142 </record>
4143@@ -3783,8 +3284,7 @@
4144 <field name="name">Comités d'entreprise d'établissement </field>
4145 <field name="code">422</field>
4146 <field name="type">other</field>
4147- <field name="user_type" ref="account_type_dettes"/>
4148-
4149+ <field name="user_type" ref="account.data_account_type_liability"/>
4150 <field name="parent_id" ref="pcg_42"/>
4151 <field name="reconcile" eval="True"/>
4152 </record>
4153@@ -3793,8 +3293,7 @@
4154 <field name="name">Participation des salariés aux résultats</field>
4155 <field name="code">424</field>
4156 <field name="type">view</field>
4157- <field name="user_type" ref="account_type_dettes"/>
4158-
4159+ <field name="user_type" ref="account.data_account_type_view"/>
4160 <field name="parent_id" ref="pcg_42"/>
4161 <field name="reconcile" eval="True"/>
4162 </record>
4163@@ -3803,8 +3302,7 @@
4164 <field name="name">Réserve spéciale</field>
4165 <field name="code">4246</field>
4166 <field name="type">other</field>
4167- <field name="user_type" ref="account_type_dettes"/>
4168-
4169+ <field name="user_type" ref="account.data_account_type_liability"/>
4170 <field name="parent_id" ref="pcg_424"/>
4171 <field name="reconcile" eval="True"/>
4172 </record>
4173@@ -3813,8 +3311,7 @@
4174 <field name="name">Comptes courants</field>
4175 <field name="code">4248</field>
4176 <field name="type">other</field>
4177- <field name="user_type" ref="account_type_dettes"/>
4178-
4179+ <field name="user_type" ref="account.data_account_type_liability"/>
4180 <field name="parent_id" ref="pcg_424"/>
4181 <field name="reconcile" eval="True"/>
4182 </record>
4183@@ -3823,8 +3320,7 @@
4184 <field name="name">Personnel - Avances et acomptes</field>
4185 <field name="code">425</field>
4186 <field name="type">receivable</field>
4187- <field name="user_type" ref="account_type_receivable"/>
4188-
4189+ <field name="user_type" ref="account.data_account_type_receivable"/>
4190 <field name="parent_id" ref="pcg_42"/>
4191 <field name="reconcile" eval="True"/>
4192 </record>
4193@@ -3833,8 +3329,7 @@
4194 <field name="name">Personnel - Dépôts</field>
4195 <field name="code">426</field>
4196 <field name="type">other</field>
4197- <field name="user_type" ref="account_type_dettes"/>
4198-
4199+ <field name="user_type" ref="account.data_account_type_liability"/>
4200 <field name="parent_id" ref="pcg_42"/>
4201 <field name="reconcile" eval="True"/>
4202 </record>
4203@@ -3843,8 +3338,7 @@
4204 <field name="name">Personnel - Oppositions</field>
4205 <field name="code">427</field>
4206 <field name="type">other</field>
4207- <field name="user_type" ref="account_type_dettes"/>
4208-
4209+ <field name="user_type" ref="account.data_account_type_liability"/>
4210 <field name="parent_id" ref="pcg_42"/>
4211 <field name="reconcile" eval="True"/>
4212 </record>
4213@@ -3853,8 +3347,7 @@
4214 <field name="name">Personnel - Charges à payer et produits à recevoir</field>
4215 <field name="code">428</field>
4216 <field name="type">view</field>
4217- <field name="user_type" ref="account_type_dettes"/>
4218-
4219+ <field name="user_type" ref="account.data_account_type_view"/>
4220 <field name="parent_id" ref="pcg_42"/>
4221 <field name="reconcile" eval="True"/>
4222 </record>
4223@@ -3863,8 +3356,7 @@
4224 <field name="name">Dettes provisionnées pour congés à payer</field>
4225 <field name="code">4282</field>
4226 <field name="type">other</field>
4227- <field name="user_type" ref="account_type_dettes"/>
4228-
4229+ <field name="user_type" ref="account.data_account_type_liability"/>
4230 <field name="parent_id" ref="pcg_428"/>
4231 <field name="reconcile" eval="True"/>
4232 </record>
4233@@ -3873,8 +3365,7 @@
4234 <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
4235 <field name="code">4284</field>
4236 <field name="type">other</field>
4237- <field name="user_type" ref="account_type_dettes"/>
4238-
4239+ <field name="user_type" ref="account.data_account_type_liability"/>
4240 <field name="parent_id" ref="pcg_428"/>
4241 <field name="reconcile" eval="True"/>
4242 </record>
4243@@ -3883,8 +3374,7 @@
4244 <field name="name">Autres charges à payer</field>
4245 <field name="code">4286</field>
4246 <field name="type">other</field>
4247- <field name="user_type" ref="account_type_dettes"/>
4248-
4249+ <field name="user_type" ref="account.data_account_type_liability"/>
4250 <field name="parent_id" ref="pcg_428"/>
4251 <field name="reconcile" eval="True"/>
4252 </record>
4253@@ -3893,8 +3383,7 @@
4254 <field name="name">Produits à recevoir</field>
4255 <field name="code">4287</field>
4256 <field name="type">receivable</field>
4257- <field name="user_type" ref="account_type_receivable"/>
4258-
4259+ <field name="user_type" ref="account.data_account_type_receivable"/>
4260 <field name="parent_id" ref="pcg_428"/>
4261 <field name="reconcile" eval="True"/>
4262 </record>
4263@@ -3903,8 +3392,7 @@
4264 <field name="name">Sécurité Sociale et autres organismes sociaux</field>
4265 <field name="code">43</field>
4266 <field name="type">view</field>
4267- <field name="user_type" ref="account_type_view"/>
4268-
4269+ <field name="user_type" ref="account.data_account_type_view"/>
4270 <field name="parent_id" ref="pcg_Classe_4"/>
4271 </record>
4272
4273@@ -3912,8 +3400,7 @@
4274 <field name="name">Sécurité Sociale</field>
4275 <field name="code">431</field>
4276 <field name="type">other</field>
4277- <field name="user_type" ref="account_type_dettes"/>
4278-
4279+ <field name="user_type" ref="account.data_account_type_liability"/>
4280 <field name="parent_id" ref="pcg_43"/>
4281 <field name="reconcile" eval="True"/>
4282 </record>
4283@@ -3921,9 +3408,8 @@
4284 <record id="pcg_437" model="account.account.template">
4285 <field name="name">Autres organismes sociaux</field>
4286 <field name="code">437</field>
4287- <field name="type">view</field>
4288- <field name="user_type" ref="account_type_dettes"/>
4289-
4290+ <field name="type">other</field>
4291+ <field name="user_type" ref="account.data_account_type_liability"/>
4292 <field name="parent_id" ref="pcg_43"/>
4293 <field name="reconcile" eval="True"/>
4294 </record>
4295@@ -3932,8 +3418,7 @@
4296 <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
4297 <field name="code">438</field>
4298 <field name="type">view</field>
4299- <field name="user_type" ref="account_type_dettes"/>
4300-
4301+ <field name="user_type" ref="account.data_account_type_view"/>
4302 <field name="parent_id" ref="pcg_43"/>
4303 <field name="reconcile" eval="True"/>
4304 </record>
4305@@ -3942,8 +3427,7 @@
4306 <field name="name">Charges sociales sur congés à payer </field>
4307 <field name="code">4382</field>
4308 <field name="type">other</field>
4309- <field name="user_type" ref="account_type_dettes"/>
4310-
4311+ <field name="user_type" ref="account.data_account_type_liability"/>
4312 <field name="parent_id" ref="pcg_438"/>
4313 <field name="reconcile" eval="True"/>
4314 </record>
4315@@ -3952,8 +3436,7 @@
4316 <field name="name">Autres charges à payer</field>
4317 <field name="code">4386</field>
4318 <field name="type">other</field>
4319- <field name="user_type" ref="account_type_dettes"/>
4320-
4321+ <field name="user_type" ref="account.data_account_type_liability"/>
4322 <field name="parent_id" ref="pcg_438"/>
4323 <field name="reconcile" eval="True"/>
4324 </record>
4325@@ -3962,8 +3445,7 @@
4326 <field name="name">Produits à recevoir</field>
4327 <field name="code">4387</field>
4328 <field name="type">receivable</field>
4329- <field name="user_type" ref="account_type_receivable"/>
4330-
4331+ <field name="user_type" ref="account.data_account_type_receivable"/>
4332 <field name="parent_id" ref="pcg_438"/>
4333 <field name="reconcile" eval="True"/>
4334 </record>
4335@@ -3972,8 +3454,7 @@
4336 <field name="name">Etat et autres collectivités publiques</field>
4337 <field name="code">44</field>
4338 <field name="type">view</field>
4339- <field name="user_type" ref="account_type_view"/>
4340-
4341+ <field name="user_type" ref="account.data_account_type_view"/>
4342 <field name="parent_id" ref="pcg_Classe_4"/>
4343 </record>
4344
4345@@ -3981,8 +3462,7 @@
4346 <field name="name">État - Subventions à recevoir</field>
4347 <field name="code">441</field>
4348 <field name="type">view</field>
4349- <field name="user_type" ref="account_type_receivable"/>
4350-
4351+ <field name="user_type" ref="account.data_account_type_view"/>
4352 <field name="parent_id" ref="pcg_44"/>
4353 <field name="reconcile" eval="True"/>
4354 </record>
4355@@ -3991,8 +3471,7 @@
4356 <field name="name">Subventions d'investissement</field>
4357 <field name="code">4411</field>
4358 <field name="type">receivable</field>
4359- <field name="user_type" ref="account_type_receivable"/>
4360-
4361+ <field name="user_type" ref="account.data_account_type_receivable"/>
4362 <field name="parent_id" ref="pcg_441"/>
4363 <field name="reconcile" eval="True"/>
4364 </record>
4365@@ -4001,8 +3480,7 @@
4366 <field name="name">Subventions d'exploitation</field>
4367 <field name="code">4417</field>
4368 <field name="type">receivable</field>
4369- <field name="user_type" ref="account_type_receivable"/>
4370-
4371+ <field name="user_type" ref="account.data_account_type_receivable"/>
4372 <field name="parent_id" ref="pcg_441"/>
4373 <field name="reconcile" eval="True"/>
4374 </record>
4375@@ -4011,8 +3489,7 @@
4376 <field name="name">Subventions d'équilibre</field>
4377 <field name="code">4418</field>
4378 <field name="type">receivable</field>
4379- <field name="user_type" ref="account_type_receivable"/>
4380-
4381+ <field name="user_type" ref="account.data_account_type_receivable"/>
4382 <field name="parent_id" ref="pcg_441"/>
4383 <field name="reconcile" eval="True"/>
4384 </record>
4385@@ -4021,8 +3498,7 @@
4386 <field name="name">Avances sur subventions</field>
4387 <field name="code">4419</field>
4388 <field name="type">receivable</field>
4389- <field name="user_type" ref="account_type_receivable"/>
4390-
4391+ <field name="user_type" ref="account.data_account_type_receivable"/>
4392 <field name="parent_id" ref="pcg_441"/>
4393 <field name="reconcile" eval="True"/>
4394 </record>
4395@@ -4031,8 +3507,7 @@
4396 <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
4397 <field name="code">442</field>
4398 <field name="type">view</field>
4399- <field name="user_type" ref="account_type_tax"/>
4400-
4401+ <field name="user_type" ref="account.data_account_type_view"/>
4402 <field name="parent_id" ref="pcg_44"/>
4403 <field name="reconcile" eval="True"/>
4404 </record>
4405@@ -4041,8 +3516,7 @@
4406 <field name="name">Obligataires</field>
4407 <field name="code">4424</field>
4408 <field name="type">other</field>
4409- <field name="user_type" ref="account_type_tax"/>
4410-
4411+ <field name="user_type" ref="account.data_account_type_asset"/>
4412 <field name="parent_id" ref="pcg_442"/>
4413 <field name="reconcile" eval="True"/>
4414 </record>
4415@@ -4051,8 +3525,7 @@
4416 <field name="name">Associés</field>
4417 <field name="code">4425</field>
4418 <field name="type">other</field>
4419- <field name="user_type" ref="account_type_tax"/>
4420-
4421+ <field name="user_type" ref="account.data_account_type_asset"/>
4422 <field name="parent_id" ref="pcg_442"/>
4423 <field name="reconcile" eval="True"/>
4424 </record>
4425@@ -4061,8 +3534,7 @@
4426 <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
4427 <field name="code">443</field>
4428 <field name="type">view</field>
4429- <field name="user_type" ref="account_type_tax"/>
4430-
4431+ <field name="user_type" ref="account.data_account_type_view"/>
4432 <field name="parent_id" ref="pcg_44"/>
4433 <field name="reconcile" eval="True"/>
4434 </record>
4435@@ -4071,8 +3543,7 @@
4436 <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
4437 <field name="code">4431</field>
4438 <field name="type">receivable</field>
4439- <field name="user_type" ref="account_type_receivable"/>
4440-
4441+ <field name="user_type" ref="account.data_account_type_receivable"/>
4442 <field name="parent_id" ref="pcg_443"/>
4443 <field name="reconcile" eval="True"/>
4444 </record>
4445@@ -4081,8 +3552,7 @@
4446 <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
4447 <field name="code">4438</field>
4448 <field name="type">other</field>
4449- <field name="user_type" ref="account_type_tax"/>
4450-
4451+ <field name="user_type" ref="account.data_account_type_asset"/>
4452 <field name="parent_id" ref="pcg_443"/>
4453 <field name="reconcile" eval="True"/>
4454 </record>
4455@@ -4091,8 +3561,7 @@
4456 <field name="name">État - Impôts sur les bénéfices</field>
4457 <field name="code">444</field>
4458 <field name="type">other</field>
4459- <field name="user_type" ref="account_type_tax"/>
4460-
4461+ <field name="user_type" ref="account.data_account_type_liability"/>
4462 <field name="parent_id" ref="pcg_44"/>
4463 <field name="reconcile" eval="True"/>
4464 </record>
4465@@ -4101,8 +3570,7 @@
4466 <field name="name">État - Taxes sur le chiffre d'affaires</field>
4467 <field name="code">445</field>
4468 <field name="type">view</field>
4469- <field name="user_type" ref="account_type_tax"/>
4470-
4471+ <field name="user_type" ref="account.data_account_type_view"/>
4472 <field name="parent_id" ref="pcg_44"/>
4473 <field name="reconcile" eval="True"/>
4474 </record>
4475@@ -4111,8 +3579,7 @@
4476 <field name="name">TVA due intracommunautaire</field>
4477 <field name="code">4452</field>
4478 <field name="type">view</field>
4479- <field name="user_type" ref="account_type_tax"/>
4480-
4481+ <field name="user_type" ref="account.data_account_type_view"/>
4482 <field name="parent_id" ref="pcg_445"/>
4483 <field name="reconcile" eval="True"/>
4484 </record>
4485@@ -4121,8 +3588,7 @@
4486 <field name="name">TVA due intracommunautaire 19,6%</field>
4487 <field name="code">445201</field>
4488 <field name="type">other</field>
4489- <field name="user_type" ref="account_type_tax"/>
4490-
4491+ <field name="user_type" ref="account.data_account_type_liability"/>
4492 <field name="parent_id" ref="pcg_4452"/>
4493 <field name="reconcile" eval="True"/>
4494 </record>
4495@@ -4131,8 +3597,7 @@
4496 <field name="name">TVA due intracommunautaire 5,5%</field>
4497 <field name="code">445202</field>
4498 <field name="type">other</field>
4499- <field name="user_type" ref="account_type_tax"/>
4500-
4501+ <field name="user_type" ref="account.data_account_type_liability"/>
4502 <field name="parent_id" ref="pcg_4452"/>
4503 <field name="reconcile" eval="True"/>
4504 </record>
4505@@ -4141,8 +3606,7 @@
4506 <field name="name">TVA due intracommunautaire (autre taux)</field>
4507 <field name="code">445203</field>
4508 <field name="type">other</field>
4509- <field name="user_type" ref="account_type_tax"/>
4510-
4511+ <field name="user_type" ref="account.data_account_type_liability"/>
4512 <field name="parent_id" ref="pcg_4452"/>
4513 <field name="reconcile" eval="True"/>
4514 </record>
4515@@ -4151,8 +3615,7 @@
4516 <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
4517 <field name="code">4455</field>
4518 <field name="type">view</field>
4519- <field name="user_type" ref="account_type_tax"/>
4520-
4521+ <field name="user_type" ref="account.data_account_type_view"/>
4522 <field name="parent_id" ref="pcg_445"/>
4523 <field name="reconcile" eval="True"/>
4524 </record>
4525@@ -4161,8 +3624,7 @@
4526 <field name="name">TVA à décaisser</field>
4527 <field name="code">44551</field>
4528 <field name="type">other</field>
4529- <field name="user_type" ref="account_type_tax"/>
4530-
4531+ <field name="user_type" ref="account.data_account_type_liability"/>
4532 <field name="parent_id" ref="pcg_4455"/>
4533 <field name="reconcile" eval="True"/>
4534 </record>
4535@@ -4171,8 +3633,7 @@
4536 <field name="name">Taxes assimilées à la TVA</field>
4537 <field name="code">44558</field>
4538 <field name="type">other</field>
4539- <field name="user_type" ref="account_type_tax"/>
4540-
4541+ <field name="user_type" ref="account.data_account_type_liability"/>
4542 <field name="parent_id" ref="pcg_4455"/>
4543 <field name="reconcile" eval="True"/>
4544 </record>
4545@@ -4181,8 +3642,7 @@
4546 <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
4547 <field name="code">4456</field>
4548 <field name="type">view</field>
4549- <field name="user_type" ref="account_type_tax"/>
4550-
4551+ <field name="user_type" ref="account.data_account_type_view"/>
4552 <field name="parent_id" ref="pcg_445"/>
4553 <field name="reconcile" eval="True"/>
4554 </record>
4555@@ -4191,8 +3651,7 @@
4556 <field name="name">TVA sur immobilisations</field>
4557 <field name="code">44562</field>
4558 <field name="type">other</field>
4559- <field name="user_type" ref="account_type_tax"/>
4560-
4561+ <field name="user_type" ref="account.data_account_type_asset"/>
4562 <field name="parent_id" ref="pcg_4456"/>
4563 <field name="reconcile" eval="True"/>
4564 </record>
4565@@ -4201,8 +3660,7 @@
4566 <field name="name">TVA transférée par d'autres entreprises</field>
4567 <field name="code">44563</field>
4568 <field name="type">other</field>
4569- <field name="user_type" ref="account_type_tax"/>
4570-
4571+ <field name="user_type" ref="account.data_account_type_asset"/>
4572 <field name="parent_id" ref="pcg_4456"/>
4573 <field name="reconcile" eval="True"/>
4574 </record>
4575@@ -4211,8 +3669,7 @@
4576 <field name="name">TVA sur autres biens et services</field>
4577 <field name="code">44566</field>
4578 <field name="type">other</field>
4579- <field name="user_type" ref="account_type_tax"/>
4580-
4581+ <field name="user_type" ref="account.data_account_type_asset"/>
4582 <field name="parent_id" ref="pcg_4456"/>
4583 <field name="reconcile" eval="True"/>
4584 </record>
4585@@ -4221,8 +3678,7 @@
4586 <field name="name">TVA déductible intracommunautaire</field>
4587 <field name="code">445662</field>
4588 <field name="type">other</field>
4589- <field name="user_type" ref="account_type_tax"/>
4590-
4591+ <field name="user_type" ref="account.data_account_type_asset"/>
4592 <field name="parent_id" ref="pcg_4456"/>
4593 <field name="reconcile" eval="True"/>
4594 </record>
4595@@ -4231,9 +3687,8 @@
4596 <field name="name">Crédit de TVA à reporter</field>
4597 <field name="code">44567</field>
4598 <field name="type">other</field>
4599- <field name="user_type" ref="account_type_tax"/>
4600+ <field name="user_type" ref="account.data_account_type_asset"/>
4601 <field name="note">Si le remboursement n'a pas été demandé</field>
4602-
4603 <field name="parent_id" ref="pcg_4456"/>
4604 <field name="reconcile" eval="True"/>
4605 </record>
4606@@ -4242,8 +3697,7 @@
4607 <field name="name">Taxes assimilées à la TVA</field>
4608 <field name="code">44568</field>
4609 <field name="type">other</field>
4610- <field name="user_type" ref="account_type_tax"/>
4611-
4612+ <field name="user_type" ref="account.data_account_type_asset"/>
4613 <field name="parent_id" ref="pcg_4456"/>
4614 <field name="reconcile" eval="True"/>
4615 </record>
4616@@ -4252,8 +3706,7 @@
4617 <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
4618 <field name="code">4457</field>
4619 <field name="type">view</field>
4620- <field name="user_type" ref="account_type_tax"/>
4621-
4622+ <field name="user_type" ref="account.data_account_type_view"/>
4623 <field name="parent_id" ref="pcg_445"/>
4624 <field name="reconcile" eval="True"/>
4625 </record>
4626@@ -4262,8 +3715,7 @@
4627 <field name="name">TVA collectée</field>
4628 <field name="code">44571</field>
4629 <field name="type">view</field>
4630- <field name="user_type" ref="account_type_tax"/>
4631-
4632+ <field name="user_type" ref="account.data_account_type_view"/>
4633 <field name="parent_id" ref="pcg_4457"/>
4634 <field name="reconcile" eval="True"/>
4635 </record>
4636@@ -4272,8 +3724,7 @@
4637 <field name="name">TVA collectée 19,6%</field>
4638 <field name="code">445711</field>
4639 <field name="type">other</field>
4640- <field name="user_type" ref="account_type_tax"/>
4641-
4642+ <field name="user_type" ref="account.data_account_type_liability"/>
4643 <field name="parent_id" ref="pcg_44571"/>
4644 <field name="reconcile" eval="True"/>
4645 </record>
4646@@ -4282,8 +3733,7 @@
4647 <field name="name">TVA collectée 5,5%</field>
4648 <field name="code">445712</field>
4649 <field name="type">other</field>
4650- <field name="user_type" ref="account_type_tax"/>
4651-
4652+ <field name="user_type" ref="account.data_account_type_liability"/>
4653 <field name="parent_id" ref="pcg_44571"/>
4654 <field name="reconcile" eval="True"/>
4655 </record>
4656@@ -4292,8 +3742,7 @@
4657 <field name="name">TVA collectée (autre taux)</field>
4658 <field name="code">445713</field>
4659 <field name="type">other</field>
4660- <field name="user_type" ref="account_type_tax"/>
4661-
4662+ <field name="user_type" ref="account.data_account_type_liability"/>
4663 <field name="parent_id" ref="pcg_44571"/>
4664 <field name="reconcile" eval="True"/>
4665 </record>
4666@@ -4302,8 +3751,7 @@
4667 <field name="name">Taxes assimilées à la TVA</field>
4668 <field name="code">44578</field>
4669 <field name="type">other</field>
4670- <field name="user_type" ref="account_type_tax"/>
4671-
4672+ <field name="user_type" ref="account.data_account_type_liability"/>
4673 <field name="parent_id" ref="pcg_4457"/>
4674 <field name="reconcile" eval="True"/>
4675 </record>
4676@@ -4312,8 +3760,7 @@
4677 <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
4678 <field name="code">4458</field>
4679 <field name="type">view</field>
4680- <field name="user_type" ref="account_type_tax"/>
4681-
4682+ <field name="user_type" ref="account.data_account_type_view"/>
4683 <field name="parent_id" ref="pcg_445"/>
4684 <field name="reconcile" eval="True"/>
4685 </record>
4686@@ -4322,8 +3769,7 @@
4687 <field name="name">Acomptes - Régime simplifié d'imposition</field>
4688 <field name="code">44581</field>
4689 <field name="type">other</field>
4690- <field name="user_type" ref="account_type_tax"/>
4691-
4692+ <field name="user_type" ref="account.data_account_type_asset"/>
4693 <field name="parent_id" ref="pcg_4458"/>
4694 <field name="reconcile" eval="True"/>
4695 </record>
4696@@ -4332,8 +3778,7 @@
4697 <field name="name">Acomptes - Régime du forfait</field>
4698 <field name="code">44582</field>
4699 <field name="type">other</field>
4700- <field name="user_type" ref="account_type_tax"/>
4701-
4702+ <field name="user_type" ref="account.data_account_type_asset"/>
4703 <field name="parent_id" ref="pcg_4458"/>
4704 <field name="reconcile" eval="True"/>
4705 </record>
4706@@ -4342,8 +3787,7 @@
4707 <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
4708 <field name="code">44583</field>
4709 <field name="type">other</field>
4710- <field name="user_type" ref="account_type_tax"/>
4711-
4712+ <field name="user_type" ref="account.data_account_type_asset"/>
4713 <field name="parent_id" ref="pcg_4458"/>
4714 <field name="reconcile" eval="True"/>
4715 </record>
4716@@ -4352,8 +3796,7 @@
4717 <field name="name">TVA récupérée d'avance</field>
4718 <field name="code">44584</field>
4719 <field name="type">other</field>
4720- <field name="user_type" ref="account_type_tax"/>
4721-
4722+ <field name="user_type" ref="account.data_account_type_liability"/>
4723 <field name="parent_id" ref="pcg_4458"/>
4724 <field name="reconcile" eval="True"/>
4725 </record>
4726@@ -4362,8 +3805,7 @@
4727 <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
4728 <field name="code">44586</field>
4729 <field name="type">other</field>
4730- <field name="user_type" ref="account_type_tax"/>
4731-
4732+ <field name="user_type" ref="account.data_account_type_asset"/>
4733 <field name="parent_id" ref="pcg_4458"/>
4734 <field name="reconcile" eval="True"/>
4735 </record>
4736@@ -4372,8 +3814,7 @@
4737 <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
4738 <field name="code">44587</field>
4739 <field name="type">other</field>
4740- <field name="user_type" ref="account_type_tax"/>
4741-
4742+ <field name="user_type" ref="account.data_account_type_liability"/>
4743 <field name="parent_id" ref="pcg_4458"/>
4744 <field name="reconcile" eval="True"/>
4745 </record>
4746@@ -4382,8 +3823,7 @@
4747 <field name="name">Obligations cautionnées</field>
4748 <field name="code">446</field>
4749 <field name="type">other</field>
4750- <field name="user_type" ref="account_type_tax"/>
4751-
4752+ <field name="user_type" ref="account.data_account_type_liability"/>
4753 <field name="parent_id" ref="pcg_44"/>
4754 <field name="reconcile" eval="True"/>
4755 </record>
4756@@ -4392,8 +3832,7 @@
4757 <field name="name">Autres impôts, taxes et versements assimilés</field>
4758 <field name="code">447</field>
4759 <field name="type">other</field>
4760- <field name="user_type" ref="account_type_tax"/>
4761-
4762+ <field name="user_type" ref="account.data_account_type_liability"/>
4763 <field name="parent_id" ref="pcg_44"/>
4764 <field name="reconcile" eval="True"/>
4765 </record>
4766@@ -4402,8 +3841,7 @@
4767 <field name="name">État - Charges à payer et produits à recevoir</field>
4768 <field name="code">448</field>
4769 <field name="type">view</field>
4770- <field name="user_type" ref="account_type_tax"/>
4771-
4772+ <field name="user_type" ref="account.data_account_type_view"/>
4773 <field name="parent_id" ref="pcg_44"/>
4774 <field name="reconcile" eval="True"/>
4775 </record>
4776@@ -4412,8 +3850,7 @@
4777 <field name="name">Charges fiscales sur congés à payer </field>
4778 <field name="code">4482</field>
4779 <field name="type">other</field>
4780- <field name="user_type" ref="account_type_tax"/>
4781-
4782+ <field name="user_type" ref="account.data_account_type_liability"/>
4783 <field name="parent_id" ref="pcg_448"/>
4784 <field name="reconcile" eval="True"/>
4785 </record>
4786@@ -4422,8 +3859,7 @@
4787 <field name="name">Charges à payer</field>
4788 <field name="code">4486</field>
4789 <field name="type">other</field>
4790- <field name="user_type" ref="account_type_tax"/>
4791-
4792+ <field name="user_type" ref="account.data_account_type_liability"/>
4793 <field name="parent_id" ref="pcg_448"/>
4794 <field name="reconcile" eval="True"/>
4795 </record>
4796@@ -4432,8 +3868,7 @@
4797 <field name="name">Produits à recevoir</field>
4798 <field name="code">4487</field>
4799 <field name="type">other</field>
4800- <field name="user_type" ref="account_type_tax"/>
4801-
4802+ <field name="user_type" ref="account.data_account_type_asset"/>
4803 <field name="parent_id" ref="pcg_448"/>
4804 <field name="reconcile" eval="True"/>
4805 </record>
4806@@ -4442,8 +3877,7 @@
4807 <field name="name">Quotas d'émission à restituer à l'État</field>
4808 <field name="code">449</field>
4809 <field name="type">other</field>
4810- <field name="user_type" ref="account_type_tax"/>
4811-
4812+ <field name="user_type" ref="account.data_account_type_liability"/>
4813 <field name="parent_id" ref="pcg_44"/>
4814 <field name="reconcile" eval="True"/>
4815 </record>
4816@@ -4452,8 +3886,7 @@
4817 <field name="name">Groupe et associés</field>
4818 <field name="code">45</field>
4819 <field name="type">view</field>
4820- <field name="user_type" ref="account_type_view"/>
4821-
4822+ <field name="user_type" ref="account.data_account_type_view"/>
4823 <field name="parent_id" ref="pcg_Classe_4"/>
4824 </record>
4825
4826@@ -4461,8 +3894,7 @@
4827 <field name="name">Groupe</field>
4828 <field name="code">451</field>
4829 <field name="type">receivable</field>
4830- <field name="user_type" ref="account_type_receivable"/>
4831-
4832+ <field name="user_type" ref="account.data_account_type_receivable"/>
4833 <field name="parent_id" ref="pcg_45"/>
4834 <field name="reconcile" eval="True"/>
4835 </record>
4836@@ -4471,9 +3903,8 @@
4837 <field name="name">Associés - Comptes courants</field>
4838 <field name="code">455</field>
4839 <field name="type">view</field>
4840- <field name="user_type" ref="account_type_receivable"/>
4841+ <field name="user_type" ref="account.data_account_type_view"/>
4842 <field name="note">Pour frais avancés personnellement</field>
4843-
4844 <field name="parent_id" ref="pcg_45"/>
4845 <field name="reconcile" eval="True"/>
4846 </record>
4847@@ -4482,8 +3913,7 @@
4848 <field name="name">Principal</field>
4849 <field name="code">4551</field>
4850 <field name="type">receivable</field>
4851- <field name="user_type" ref="account_type_receivable"/>
4852-
4853+ <field name="user_type" ref="account.data_account_type_receivable"/>
4854 <field name="parent_id" ref="pcg_455"/>
4855 <field name="reconcile" eval="True"/>
4856 </record>
4857@@ -4492,8 +3922,7 @@
4858 <field name="name">Intérêts courus</field>
4859 <field name="code">4558</field>
4860 <field name="type">receivable</field>
4861- <field name="user_type" ref="account_type_receivable"/>
4862-
4863+ <field name="user_type" ref="account.data_account_type_receivable"/>
4864 <field name="parent_id" ref="pcg_455"/>
4865 <field name="reconcile" eval="True"/>
4866 </record>
4867@@ -4502,8 +3931,7 @@
4868 <field name="name">Associés - Opérations sur le capital</field>
4869 <field name="code">456</field>
4870 <field name="type">view</field>
4871- <field name="user_type" ref="account_type_receivable"/>
4872-
4873+ <field name="user_type" ref="account.data_account_type_view"/>
4874 <field name="parent_id" ref="pcg_45"/>
4875 <field name="reconcile" eval="True"/>
4876 </record>
4877@@ -4512,8 +3940,7 @@
4878 <field name="name">Associés - Comptes d'apport en société</field>
4879 <field name="code">4561</field>
4880 <field name="type">view</field>
4881- <field name="user_type" ref="account_type_receivable"/>
4882-
4883+ <field name="user_type" ref="account.data_account_type_view"/>
4884 <field name="parent_id" ref="pcg_456"/>
4885 <field name="reconcile" eval="True"/>
4886 </record>
4887@@ -4522,8 +3949,7 @@
4888 <field name="name">Apports en nature</field>
4889 <field name="code">45611</field>
4890 <field name="type">receivable</field>
4891- <field name="user_type" ref="account_type_receivable"/>
4892-
4893+ <field name="user_type" ref="account.data_account_type_receivable"/>
4894 <field name="parent_id" ref="pcg_4561"/>
4895 <field name="reconcile" eval="True"/>
4896 </record>
4897@@ -4532,8 +3958,7 @@
4898 <field name="name">Apports en numéraire</field>
4899 <field name="code">45615</field>
4900 <field name="type">receivable</field>
4901- <field name="user_type" ref="account_type_receivable"/>
4902-
4903+ <field name="user_type" ref="account.data_account_type_receivable"/>
4904 <field name="parent_id" ref="pcg_4561"/>
4905 <field name="reconcile" eval="True"/>
4906 </record>
4907@@ -4542,8 +3967,7 @@
4908 <field name="name">Apporteurs - Capital appelé, non versé</field>
4909 <field name="code">4562</field>
4910 <field name="type">view</field>
4911- <field name="user_type" ref="account_type_receivable"/>
4912-
4913+ <field name="user_type" ref="account.data_account_type_view"/>
4914 <field name="parent_id" ref="pcg_456"/>
4915 <field name="reconcile" eval="True"/>
4916 </record>
4917@@ -4552,8 +3976,7 @@
4918 <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
4919 <field name="code">45621</field>
4920 <field name="type">receivable</field>
4921- <field name="user_type" ref="account_type_receivable"/>
4922-
4923+ <field name="user_type" ref="account.data_account_type_receivable"/>
4924 <field name="parent_id" ref="pcg_4562"/>
4925 <field name="reconcile" eval="True"/>
4926 </record>
4927@@ -4562,8 +3985,7 @@
4928 <field name="name">Associés - Capital appelé, non versé</field>
4929 <field name="code">45625</field>
4930 <field name="type">receivable</field>
4931- <field name="user_type" ref="account_type_receivable"/>
4932-
4933+ <field name="user_type" ref="account.data_account_type_receivable"/>
4934 <field name="parent_id" ref="pcg_4562"/>
4935 <field name="reconcile" eval="True"/>
4936 </record>
4937@@ -4572,8 +3994,7 @@
4938 <field name="name">Associés - Versements reçus sur augmentation de capital</field>
4939 <field name="code">4563</field>
4940 <field name="type">receivable</field>
4941- <field name="user_type" ref="account_type_receivable"/>
4942-
4943+ <field name="user_type" ref="account.data_account_type_receivable"/>
4944 <field name="parent_id" ref="pcg_456"/>
4945 <field name="reconcile" eval="True"/>
4946 </record>
4947@@ -4582,8 +4003,7 @@
4948 <field name="name">Associés - Versements anticipés</field>
4949 <field name="code">4564</field>
4950 <field name="type">receivable</field>
4951- <field name="user_type" ref="account_type_receivable"/>
4952-
4953+ <field name="user_type" ref="account.data_account_type_receivable"/>
4954 <field name="parent_id" ref="pcg_456"/>
4955 <field name="reconcile" eval="True"/>
4956 </record>
4957@@ -4592,8 +4012,7 @@
4958 <field name="name">Actionnaires défaillants</field>
4959 <field name="code">4566</field>
4960 <field name="type">receivable</field>
4961- <field name="user_type" ref="account_type_receivable"/>
4962-
4963+ <field name="user_type" ref="account.data_account_type_receivable"/>
4964 <field name="parent_id" ref="pcg_456"/>
4965 <field name="reconcile" eval="True"/>
4966 </record>
4967@@ -4602,8 +4021,7 @@
4968 <field name="name">Associés - Capital à rembourser</field>
4969 <field name="code">4567</field>
4970 <field name="type">receivable</field>
4971- <field name="user_type" ref="account_type_receivable"/>
4972-
4973+ <field name="user_type" ref="account.data_account_type_receivable"/>
4974 <field name="parent_id" ref="pcg_456"/>
4975 <field name="reconcile" eval="True"/>
4976 </record>
4977@@ -4612,8 +4030,7 @@
4978 <field name="name">Associés - Dividendes à payer</field>
4979 <field name="code">457</field>
4980 <field name="type">other</field>
4981- <field name="user_type" ref="account_type_dettes"/>
4982-
4983+ <field name="user_type" ref="account.data_account_type_liability"/>
4984 <field name="parent_id" ref="pcg_45"/>
4985 <field name="reconcile" eval="True"/>
4986 </record>
4987@@ -4622,8 +4039,7 @@
4988 <field name="name">Associés - Opérations faites en commun et en GIE</field>
4989 <field name="code">458</field>
4990 <field name="type">view</field>
4991- <field name="user_type" ref="account_type_receivable"/>
4992-
4993+ <field name="user_type" ref="account.data_account_type_view"/>
4994 <field name="parent_id" ref="pcg_45"/>
4995 <field name="reconcile" eval="True"/>
4996 </record>
4997@@ -4632,8 +4048,7 @@
4998 <field name="name">Opérations courantes</field>
4999 <field name="code">4581</field>
5000 <field name="type">receivable</field>
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