{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"INTI","type":"character","width":40},{"name":"INDI","type":"number","width":6,"decimals":0},{"name":"ATYP","type":"character","width":1},{"name":"ADAT","type":"date","width":8},{"name":"TYPE","type":"character","width":2}],"n_rows":212,"rows_kept":212,"cut":false,"deleted_skipped":0,"read_ended":"whole","bounds":"16MiB/16384/4096/first_that_fit","version":"dbase_level_three","encoding_class":"enc_absent","reader":"statdb_count/9"}
["ACHAT HT MARCHANDISE - TVA 5.5%",6,null,null,"KF"]
["ACHAT TTC MARCHANDISE - TVA 5.5%",7,null,null,"KF"]
["ACHAT HT (MAT. PREMIÈRES)",8,null,null,"KF"]
["ACHAT TTC (MAT. PREMIÈRES)",9,null,null,"KF"]
["ACHAT HT (MAT. CONSOMM.)",10,null,null,"KF"]
["ACHAT TTC (MAT. CONSOMM.)",11,null,null,"KF"]
["ACHAT TTC (FOURN. CONSOMM. STOCKÉES)",12,null,null,"KF"]
["ACHAT HT (EMBALLAGES STOCKÉS)",14,null,null,"KF"]
["ACHAT TTC (EMBALLAGES STOCKÉS)",15,null,null,"KF"]
["ACHAT HT  D'ETUDES ET P.S.",16,null,null,"KF"]
["ACHAT TTC D'ETUDES ET P.S.",17,null,null,"KF"]
["ACHAT TTC / FACTURE EDF",20,null,null,"KF"]
["ACHAT HT / FACTURE EDF",21,null,null,"KF"]
["ACHAT HT / FACTURE D'EAU",22,null,null,"KF"]
["ACHAT TTC / FACTURE D'EAU",23,null,null,"KF"]
["ACHAT TTC / FACTURE ESSENCE",24,null,null,"KF"]
["ACHAT TTC / FOURN. D'ENTR. N. STOCKÉES",25,null,null,"KF"]
["ACHAT HT / FOURN. D'ENTR. N. STOCKÉES",26,null,null,"KF"]
["ACHAT TTC / FOURN. ADMINISTRATIVES",27,null,null,"KF"]
["ACHAT HT / FOURN. ADMINISTRATIVES",28,null,null,"KF"]
["ACHAT TTC / BÂTIMENTS",34,null,null,"KF"]
["ACHAT HT / DOT. AUX AMORT. DES PRIMES",60,null,null,"KF"]
["ACHAT TTC / AUTRES IMMO. CORPORELLES",61,null,null,"KF"]
["ACHAT HT / AUTRES IMMO. CORPORELLES",62,null,null,"KF"]
["ACHAT HT / COMMISSIONS SUR VENTES",65,null,null,"KF"]
["ACHAT TTC / COMMISSIONS SUR VENTES",66,null,null,"KF"]
["ACHAT HT / CRÉDIT BAIL MOBILIER",67,null,null,"KF"]
["ACHAT TTC / CRÉDIT BAIL MOBILIER",68,null,null,"KF"]
["ACHAT TTC / DÉPÔT DU CREDIT BAIL",69,null,null,"KF"]
["ACHAT HT / DROITS D'ENTRÉE",70,null,null,"KF"]
["ACHAT HT / DETTES RATTACHÉS DES PARTI.",72,null,null,"KF"]
["ACHAT HT / ENTRETIENS ET RÉPARATIONS",73,null,null,"KF"]
["ACHAT TTC / ENTRETIENS ET REPARATIONS",74,null,null,"KF"]
["BANQUE / FRAIS POSTAUX ET TÉLÉCOM.",75,null,null,"KF"]
["BANQUE / REMB. DE TAXES SUR C.A.",76,null,null,"KF"]
["BANQUE / COMPTE DE L'EXPLOITANT",77,null,null,"KF"]
["BANQUE / INTERETS BANCAIRES",78,null,null,"KF"]
["BANQUE / CONTRIB. SOCIALE DE SOLIDARITÉ",79,null,null,"KF"]
["BANQUE / COTIS. SOCIA. DE L'EXPLOITANT",81,null,null,"KF"]
["VENTE HT / RRR COMMERCIALES CLIENTS",83,null,null,"KF"]
["BANQUE / COT. SOCIALES  PERSONNELLES",84,null,null,"KF"]
["VENTE TTC / RRR COMMERCIALES CLIENTS",85,null,null,"KF"]
["VENTE HT / RÉDUCT. FINANCIÈRES CLIENTS",86,null,null,"KF"]
["VENTE HT MARCHANDISE - TVA 5.5 %",88,null,null,"KF"]
["VENTE TTC MARCHANDISE -TVA 5.5 %",89,null,null,"KF"]
["BANQUE / PAIEMENT FOURNISSEUR",91,null,null,"KF"]
["VENTE TTC / FRAIS DE TRANSPORTS",92,null,null,"KF"]
["VENTE TTC / FRAIS ACCESSOIRES",93,null,null,"KF"]
["VENTE TTC / EMB. CONSIGNÉS CHEZ LE FRS",94,null,null,"KF"]
["VENTE HT / AVOIR SUR ESCOMPTE",95,null,null,"KF"]
["VENTE TTC / AVOIR SUR ESCOMPTE",96,null,null,"KF"]
["VENTE HT / AVOIR SUR VENTE",97,null,null,"KF"]
["VENTE TTC / AVOIR SUR VENTE",98,null,null,"KF"]
["ACHAT HT / RÉNUMÉRATIONS ET HONORAIRES",101,null,null,"KF"]
["ACHAT TTC / RRR COMMERCIALES FRS",102,null,null,"KF"]
["ACHAT HT / RRR COMMERCIALES FRS",103,null,null,"KF"]
["ACHAT TTC / RRR FINANCIÈRES FRS",105,null,null,"KF"]
["ACHAT HT / RRR FINANCIÈRES FRS",106,null,null,"KF"]
["ACHAT TTC / CRÉANCES EMB. A RENDRE",107,null,null,"KF"]
["ACHAT HT / CRÉANCES EMB. A RENDRE",109,null,null,"KF"]
["BANQUE / FRAIS DE DÉPLACEMENT",111,null,null,"KF"]
["BANQUE / IMPÔT TAXES ET VERS. ASSIMILÉS",112,null,null,"KF"]
["BANQUE / FRAIS BANCAIRES AVEC TVA",113,null,null,"KF"]
["BANQUE / ESCPTE BILLET A ORDRE DU CCMC",114,null,null,"KF"]
["BANQUE / ENCAISSEMENT CLIENT",115,null,null,"KF"]
["BANQUE / ENCAISSEMENT DE FONDS",116,null,null,"KF"]
["BANQUE / DETTES RATTACHÉS A DES PARTIC.",117,null,null,"KF"]
["BANQUE / EMISSION D'EMPRUNTS",118,null,null,"KF"]
["BANQUE / ÉCHÉANCE DES MOBILISATION",119,null,null,"KF"]
["BANQUE / FRAIS VÉHICULE ACTIF DU BILAN",120,null,null,"KF"]
["BANQUE / IMMOBILISATIONS FINANCIÈRES",121,null,null,"KF"]
["BANQUE / INTERÊTS SUR EMPRUNTS",122,null,null,"KF"]
["BANQUE / INTERÊTS CRÉDITS A COURT TERME",123,null,null,"KF"]
["BANQUE / MOBILISATION CRÉANCES EXPORT",124,null,null,"KF"]
["BANQUE / PAIEMENT EFFET A PAYER AUX FRS",125,null,null,"KF"]
["BANQUE / PAIEMENT BILLET A ORDRE CMCC",126,null,null,"KF"]
["BANQUE / PARTIC. EFFORT DE CONSTRUCTION",127,null,null,"KF"]
["BANQUE / PERTES DE CHANGE",128,null,null,"KF"]
["BANQUE / CRÉANCES SUR CESSIONS D'IMMO.",129,null,null,"KF"]
["BANQUE / PRIME D'ASSURANCES",130,null,null,"KF"]
["BANQUE / REMBOURSEMENT D'UNE ECHÉANCE",131,null,null,"KF"]
["BANQUE / REMBOUSEMENT DE TVA",132,null,null,"KF"]
["BANQUE / REMB.DU CAPI. DES OBLIGATAIRES",133,null,null,"KF"]
["BANQUE / REMISE A L'ESCOMPTE",134,null,null,"KF"]
["BANQUE / RGLT DES OBLI. CAUTIONNÉES",135,null,null,"KF"]
["BANQUE / PAIEMENT SALAIRES",136,null,null,"KF"]
["BANQUE / SERVICE DE L'EMPRUNT",137,null,null,"KF"]
["BANQUE / SERVICES BANCAIRES ET ASSIMILÉ",138,null,null,"KF"]
["BANQUE / TAXE D'APPRENTISSAGE",139,null,null,"KF"]
["BANQUE / TAXE PROFESSIONNELLE",140,null,null,"KF"]
["BANQUE / AUTRES ORGANISMES FINANCIERS",141,null,null,"KF"]
["BANQUE / IMPOT SUR LES BÉNÉFICES",142,null,null,"KF"]
["OD / AUTRES ORGANISMES FINANCIERS",143,null,null,"KF"]
["OD / AGIOS A PAYER",144,null,null,"KF"]
["OD / AMORTIS. DES CHARGES A RÉPARTIR",145,null,null,"KF"]
["OD / AMORTISSEMENT DES IMMOBILISATIONS",146,null,null,"KF"]
["OD / AVANTAGES EN NAT. DE L'EXPLOITANT",147,null,null,"KF"]
["OD / AVANTAGES EN NATURE",148,null,null,"KF"]
["OD / AVOIRS NON ENCORE REÇUS",149,null,null,"KF"]
["OD / AVOIRS NON REÇUS",150,null,null,"KF"]
["OD / CESSIONS D'IMMOBILISATIONS",151,null,null,"KF"]
["OD / CHARGES CONSTATÉES D'AVANCE",152,null,null,"KF"]
["OD / CHARGES A RÉPARTIR",153,null,null,"KF"]
["OD / COMPTABILI. DES CLIENTS DOUTEUX",154,null,null,"KF"]
["OD / COMPTABILI. DES SERVICES EN COURS",155,null,null,"KF"]
["OD / CONTREPASS.  PROD. CONST. D'AVANCE",156,null,null,"KF"]
["OD / CONTREPASS. DES INTERÊTS COURUS",157,null,null,"KF"]
["OD / COTIS. URSSAF A PAYER",158,null,null,"KF"]
["OD / CRÉANCES SUR CESSIONS D'IMMO.",159,null,null,"KF"]
["OD / REMBOURSEMENT DE TVA",160,null,null,"KF"]
["OD / EFFETS A PAYER AUX FRS",161,null,null,"KF"]
["OD / EFFETS A RECEVOIR DES CLIENTS",162,null,null,"KF"]
["OD / FACT. FRS. NON PARVENUES",163,null,null,"KF"]
["OD / INTERÊT COURUS NON ECHUS",164,null,null,"KF"]
["OD / INTERÊTS DES CPTES COURANTS ASSOC.",165,null,null,"KF"]
["OD / INTÊRET COURUS SUR EMPRUNTS",166,null,null,"KF"]
["OD / LIQUIDATION DE L'I.S.",167,null,null,"KF"]
["OD / MISE AU REBUT, VOL SUR MAT. AMORTI",168,null,null,"KF"]
["OD / NON RETOUR EMB. CONSIGNÉS",169,null,null,"KF"]
["OD / OBLIGATION CAUTIONNÉES",170,null,null,"KF"]
["OD / PERTE DE L'IMPÔT FORFAIT.  ANNUEL",171,null,null,"KF"]
["OD / PERTES SUR CRÉANCES IRRÉCOUVRABLES",172,null,null,"KF"]
["OD / PRODUITS CONSTATÉS D'AVANCE",173,null,null,"KF"]
["OD / PROVISIONS POUR CLIENTS DOUTEUX",174,null,null,"KF"]
["OD / PROVIS. POUR DÉPRÉCIAT. DES STOCKS",175,null,null,"KF"]
["OD / SOLDE DU CPTE DE L'EXPLOITANT",176,null,null,"KF"]
["OD / TVA A REVERSER SUR IMMOBILISATIONS",177,null,null,"KF"]
["OD / VENTES RESTANT A FACTURER",178,null,null,"KF"]
["OD / NON RESTITUTION DES EMBALLAGES",179,null,null,"KF"]
["OD / PROVISIONS POUR RISQUES ET CHARGES",180,null,null,"KF"]
["OD / PROVISIONS REGLEMENTEES",181,null,null,"KF"]
["OD / REPRISE SUR CONGÉS PAYÉS",182,null,null,"KF"]
["OD / REPRISE SUR PROV. CLIENTS DOUTEUX",183,null,null,"KF"]
["OD / REPRISE SUR PROVISIONS DES TITRES",184,null,null,"KF"]
["OD / REPRISE SUR PROVISIONS POUR RISQUE",185,null,null,"KF"]
["OD / REPRISE SUR PROV. RÉGLEMENTÉES",186,null,null,"KF"]
["OD / RETOUR EMB : CHER LE FRS",187,null,null,"KF"]
["OD / RGLT BANQUE AU FOURNISSEUR",189,null,null,"KF"]
["OD / RÉNUMÉRATION DES CONGÉS PAYÉS",190,null,null,"KF"]
["OD / RÉNUMÉRATION TRAVAIL EXPLOITANT",191,null,null,"KF"]
["OD / RESULTAT DE PARTICIPATION",192,null,null,"KF"]
["ACHAT HT / REDEVANCES ET LICENCES",193,null,null,"KF"]
["ACHAT TTC / REDEVANCES ET LICENCES",194,null,null,"KF"]
["ACHAT HT / PUBLICITÉ",195,null,null,"KF"]
["ACHAT TTC / PUBLICITÉ",196,null,null,"KF"]
["ACHAT HT / LOCAT. DE MAT. OU VÉHICULES",197,null,null,"KF"]
["ACHAT TTC / LOCAT. DE MAT. OU VÉHICULES",198,null,null,"KF"]
["ACHAT HT / LOYERS ET CHARGES LOCATIVES",199,null,null,"KF"]
["ACHAT TTC / LOYERS ET CHARGES LOCATIVES",200,null,null,"KF"]
["ACHAT HT / MISE AU REBUT, MAT. N/AMORTI",201,null,null,"KF"]
["ACHAT HT / PERSO. EXT. A L'ENTREPRISE",202,null,null,"KF"]
["ACHAT TTC / PERSO. EXT. A L'ENTREPRISE",203,null,null,"KF"]
["ACHAT HT / FRAIS DE TRANSPORT DE BIENS",206,null,null,"KF"]
["ACHAT TTC / FRAIS DE TRANSPORT DE BIEN",207,null,null,"KF"]
["ACHAT HT / FRAIS ACCESSOIRES SUR ACHATS",208,null,null,"KF"]
["ACHAT TTC / FRAIS ACCESSOIRES SUR ACHAT",209,null,null,"KF"]
["ACHAT TTC / HONORAIRES",211,null,null,"KF"]
["ACHAT HT / MAT DE  BUREAU &  INFORMAT.",214,null,null,"KF"]
["ACHAT HT / (FOURN. CONSOMM.  STOCKÉES)",216,null,null,"KF"]
["ACHAT HT / ACQUIS. IMMO INCORPORELLES",217,null,null,"KF"]
["ACHAT HT / AGENC. & AMÉNAGT DE TERRAINS",218,null,null,"KF"]
["ACHAT HT / BÂTIMENTS",219,null,null,"KF"]
["ACHAT HT / CHEPTEL",220,null,null,"KF"]
["ACHAT HT / FRAIS POSTAUX ET TÉLÉCOM",221,null,null,"KF"]
["ACHAT HT / HONORAIRES",222,null,null,"KF"]
["ACHAT HT / INST. GLES. AGENCT. AMÉNAGT",223,null,null,"KF"]
["ACHAT HT / INSTALL. COMPLEX & SPÉC.",224,null,null,"KF"]
["ACHAT HT / MATÉRIEL DE TRANSPORT",225,null,null,"KF"]
["ACHAT HT / MATÉRIEL INDUSTRIEL",226,null,null,"KF"]
["ACHAT HT / MOBILIER",227,null,null,"KF"]
["ACHAT HT / OUTILLAGE INDUSTRIEL",228,null,null,"KF"]
["ACHAT HT / OUVRAGE D'INFRASTRUCTURE",229,null,null,"KF"]
["ACHAT HT / SOUS-TRAITANCE GÉNÉRALE",230,null,null,"KF"]
["ACHAT HT / TERRAINS",232,null,null,"KF"]
["ACHAT HT / MAT. EQUIPT ET TRAVAUX",233,null,null,"KF"]
["ACHAT TTC / ACQUIS. IMMO. INCORPORELLE",234,null,null,"KF"]
["ACHAT TTC / AGENC. & AMÉNAGT DE TERRAIN",235,null,null,"KF"]
["ACHAT TTC / CHEPTEL",236,null,null,"KF"]
["ACHAT TTC / INSTALL. A CARACT. SPÉCIF.",238,null,null,"KF"]
["ACHAT TTC / INSTALL. COMPLEXES & SPÉC.",239,null,null,"KF"]
["ACHAT TTC / INST. GLES. AGENCT. AMÉNAGT",240,null,null,"KF"]
["ACHAT TTC / MAT. DE BUREAU & INFORMAT.",241,null,null,"KF"]
["ACHAT TTC / MATÉRIEL DE TRANSPORT",242,null,null,"KF"]
["ACHAT TTC / MATÉRIEL INDUSTRIEL",243,null,null,"KF"]
["ACHAT TTC / MOBILIER",244,null,null,"KF"]
["ACHAT TTC / OUTILLAGE INDUSTRIEL",245,null,null,"KF"]
["ACHAT TTC / OUVRAGES D'INFRASTRUCTURES",246,null,null,"KF"]
["ACHAT TTC / TERRAIN",247,null,null,"KF"]
["ACHAT TTC / FRAIS POSTAUX ET TÉLÉCOM",248,null,null,"KF"]
["ACHAT TTC / MAT. EQUIPT. ET TRAVAUX",249,null,null,"KF"]
["ACHAT TTC / SOUS-TRAITANCE GÉNÉRALE",250,null,null,"KF"]
["OD / ACOMPTE SUR SALAIRE",251,null,null,"KF"]
["OD / AFFECTATION DU RESULTAT",252,null,null,"KF"]
["OD / PROVISION POUR CONGES PAYÉS",253,null,null,"KF"]
["ACHAT HT / DEPLACEMENTS - MISSIONS",254,null,null,"KF"]
["ACHAT TTC / DEPLACEMENTS - MISSIONS",255,null,null,"KF"]
["ACHAT HT / PRIME D'ASSURANCE",256,null,null,"KF"]
["ACHAT TTC / PRIME D'ASSURANCE",257,null,null,"KF"]
["VENTE MARCHANDISE - TAUX 5.5",263,null,null,"CF"]
["ACHAT MARCHANDISE - TAUX 5.5",265,null,null,"FF"]
["VENTE MARCHANDISE  - TAUX 5.5 %",267,null,null,"SF"]
["ACHAT MARCHANDISE - TAUX 5.5 %",269,null,null,"SF"]
["PAIEMENT FOURNISSEUR",270,null,null,"SF"]
["ENCAISSEMENT CLIENT",271,null,null,"SF"]
["VENTE MARCHANDISE -  TAUX 19.6 %",275,null,null,"SF"]
["ACHAT MARCHANDISE -TAUX 19.6 %",276,null,null,"SF"]
["VENTE HT MARCHANDISE - TVA 19.6 %",277,null,null,"KF"]
["VENTE TTC MARCHANDISE - TVA 19.6 %",278,null,null,"KF"]
["ACHAT HT MARCHANDISE - TVA 19.6%",279,null,null,"KF"]
["ACHAT TTC MARCHANDISES - TVA 19.6%",280,null,null,"KF"]
["VENTE MARCHANDISE - TAUX 19.6",281,null,null,"CF"]
["ACHAT MARCHANDISE  - TAUX 19.6",282,null,null,"FF"]