From bef5f2c236047ee55c8d4d9e80e0a83025ac3a06 Mon Sep 17 00:00:00 2001
From: Laurent Destailleur <eldy@destailleur.fr>
Date: Fri, 3 Mar 2017 15:06:17 +0100
Subject: [PATCH] FIX #6465
---
htdocs/accountancy/admin/account.php | 4 +-
htdocs/install/mysql/data/llx_accounting.sql | 442 +++++++++---------
.../install/mysql/migration/4.0.0-5.0.0.sql | 3 +
.../mysql/tables/llx_accounting_account.sql | 2 +-
4 files changed, 228 insertions(+), 223 deletions(-)
diff --git a/htdocs/accountancy/admin/account.php b/htdocs/accountancy/admin/account.php
index e82522df26f..04cee2215b0 100644
--- a/htdocs/accountancy/admin/account.php
+++ b/htdocs/accountancy/admin/account.php
@@ -151,7 +151,9 @@ $sql = "SELECT aa.rowid, aa.fk_pcg_version, aa.pcg_type, aa.pcg_subtype, aa.acco
$sql .= " a2.rowid as rowid2, a2.label as label2, a2.account_number as account_number2";
$sql .= " FROM " . MAIN_DB_PREFIX . "accounting_account as aa";
$sql .= " LEFT JOIN ".MAIN_DB_PREFIX."accounting_system as asy ON aa.fk_pcg_version = asy.pcg_version";
-$sql .= " LEFT JOIN ".MAIN_DB_PREFIX."accounting_account as a2 ON aa.account_parent = a2.rowid";
+// Dirty hack wainting that foreign key account_parent is an integer to be compared correctly with rowid
+if ($db->type == 'pgsql') $sql .= " LEFT JOIN ".MAIN_DB_PREFIX."accounting_account as a2 ON a2.rowid = CAST(aa.account_parent AS INTEGER)";
+else $sql .= " LEFT JOIN ".MAIN_DB_PREFIX."accounting_account as a2 ON a2.rowid = CAST(aa.account_parent AS UNSIGNED)";
$sql .= " WHERE asy.rowid = " . $pcgver;
if (strlen(trim($search_account))) {
diff --git a/htdocs/install/mysql/data/llx_accounting.sql b/htdocs/install/mysql/data/llx_accounting.sql
index 149d7fea394..f5b8a5b39e5 100644
--- a/htdocs/install/mysql/data/llx_accounting.sql
+++ b/htdocs/install/mysql/data/llx_accounting.sql
@@ -86,7 +86,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 48,'PCG99-ABREGE','TIERS', 'XXXXXX', '445', '1404', 'Etat - Taxes sur chiffre affaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 49,'PCG99-ABREGE','TIERS', 'XXXXXX', '447', '1404', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 50,'PCG99-ABREGE','TIERS', 'XXXXXX', '45', '1404', 'Groupe et associes', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 51,'PCG99-ABREGE','TIERS', 'XXXXXX', '455', '50', 'Associés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 51,'PCG99-ABREGE','TIERS', 'XXXXXX', '455', '50', 'Associés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 52,'PCG99-ABREGE','TIERS', 'XXXXXX', '46', '1404', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 53,'PCG99-ABREGE','TIERS', 'XXXXXX', '47', '1404', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 54,'PCG99-ABREGE','TIERS', 'XXXXXX', '481', '1404', 'Charges à répartir sur plusieurs exercices', 1);
@@ -101,7 +101,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 63,'PCG99-ABREGE','FINAN', 'XXXXXX', '58', '1405', 'Virements internes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 64,'PCG99-ABREGE','FINAN', 'XXXXXX', '590', '1405', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 65,'PCG99-ABREGE','CHARGE','PRODUCT', '60', '1406', 'Achats', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 66,'PCG99-ABREGE','CHARGE','XXXXXX', '603', '65', 'Variations des stocks', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 66,'PCG99-ABREGE','CHARGE','XXXXXX', '603', '65', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 67,'PCG99-ABREGE','CHARGE','SERVICE', '61', '1406', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 68,'PCG99-ABREGE','CHARGE','XXXXXX', '62', '1406', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 69,'PCG99-ABREGE','CHARGE','XXXXXX', '63', '1406', 'Impôts, taxes et versements assimiles', 1);
@@ -129,22 +129,22 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 91,'PCG99-ABREGE','PROD', 'XXXXXX', '73', '1407', 'Produits nets partiels sur opérations à long terme', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 92,'PCG99-ABREGE','PROD', 'XXXXXX', '74', '1407', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 93,'PCG99-ABREGE','PROD', 'XXXXXX', '75', '1407', 'Autres produits de gestion courante', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 94,'PCG99-ABREGE','PROD', 'XXXXXX', '753', '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 95,'PCG99-ABREGE','PROD', 'XXXXXX', '754', '93', 'Ristournes perçues des coopératives', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 96,'PCG99-ABREGE','PROD', 'XXXXXX', '755', '93', 'Quotes-parts de résultat sur opérations faites en commun', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 94,'PCG99-ABREGE','PROD', 'XXXXXX', '753', '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 95,'PCG99-ABREGE','PROD', 'XXXXXX', '754', '93', 'Ristournes perçues des coopératives', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 96,'PCG99-ABREGE','PROD', 'XXXXXX', '755', '93', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 97,'PCG99-ABREGE','PROD', 'XXXXXX', '76', '1407', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 98,'PCG99-ABREGE','PROD', 'XXXXXX', '77', '1407', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 99,'PCG99-ABREGE','PROD', 'XXXXXX', '781', '1407', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (100,'PCG99-ABREGE','PROD', 'XXXXXX', '786', '1407', 'Reprises sur provisions pour risques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (101,'PCG99-ABREGE','PROD', 'XXXXXX', '787', '1407', 'Reprises sur provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (102,'PCG99-ABREGE','PROD', 'XXXXXX', '79', '1407', 'Transferts de charges', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1401,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1402,'PCG99-ABREGE','IMMO', 'XXXXXX', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1403,'PCG99-ABREGE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1404,'PCG99-ABREGE','TIERS', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1405,'PCG99-ABREGE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1406,'PCG99-ABREGE','CHARGE','XXXXXX', '6', '0', 'Charges', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1407,'PCG99-ABREGE','PROD', 'XXXXXX', '7', '0', 'Produits', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1401,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1402,'PCG99-ABREGE','IMMO', 'XXXXXX', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1403,'PCG99-ABREGE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1404,'PCG99-ABREGE','TIERS', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1405,'PCG99-ABREGE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1406,'PCG99-ABREGE','CHARGE','XXXXXX', '6', '0', 'Charges', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1407,'PCG99-ABREGE','PROD', 'XXXXXX', '7', '0', 'Produits', 1);
--
-- Descriptif des plans comptables FR PCG99-BASE
@@ -488,13 +488,13 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (436,'PCG99-BASE','PROD', 'XXXXXX', '791', '435', 'Transferts de charges d''exploitation ', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (437,'PCG99-BASE','PROD', 'XXXXXX', '796', '435', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (438,'PCG99-BASE','PROD', 'XXXXXX', '797', '435', 'Transferts de charges exceptionnelles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1501,'PCG99-BASE','CAPIT', 'XXXXXX', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1502,'PCG99-BASE','IMMO', 'XXXXXX', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1503,'PCG99-BASE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1504,'PCG99-BASE','TIERS', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1505,'PCG99-BASE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1506,'PCG99-BASE','CHARGE','XXXXXX', '6', '0', 'Charges', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1507,'PCG99-BASE','PROD', 'XXXXXX', '7', '0', 'Produits', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1501,'PCG99-BASE','CAPIT', 'XXXXXX', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1502,'PCG99-BASE','IMMO', 'XXXXXX', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1503,'PCG99-BASE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1504,'PCG99-BASE','TIERS', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1505,'PCG99-BASE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1506,'PCG99-BASE','CHARGE','XXXXXX', '6', '0', 'Charges', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1507,'PCG99-BASE','PROD', 'XXXXXX', '7', '0', 'Produits', 1);
--
-- Descriptif des plans comptables BE PCMN-BASE
@@ -502,53 +502,53 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_system (rowid, pcg_version, label, active) VALUES (3, 'PCMN-BASE', 'The base accountancy belgium plan', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (439, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '10', '1351', 'Capital', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (440, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '100', '439', 'Capital souscrit ou capital personnel', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (439, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '10', '1351', 'Capital', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (440, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '100', '439', 'Capital souscrit ou capital personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (441, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1000', '440', 'Capital non amorti', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (442, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1001', '440', 'Capital amorti', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (443, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '101', '439', 'Capital non appelé', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (444, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '109', '439', 'Compte de l''exploitant', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (443, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '101', '439', 'Capital non appelé', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (444, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '109', '439', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (445, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1090', '444', 'Opérations courantes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (446, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1091', '444', 'Impôts personnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (447, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1092', '444', 'Rémunérations et autres avantages', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (448, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '11', '1351', 'Primes d''émission', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (449, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '12', '1351', 'Plus-values de réévaluation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (450, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '120', '449', 'Plus-values de réévaluation sur immobilisations incorporelles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (448, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '11', '1351', 'Primes d''émission', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (449, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '12', '1351', 'Plus-values de réévaluation', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (450, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '120', '449', 'Plus-values de réévaluation sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (451, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1200', '450', 'Plus-values de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (452, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1201', '450', 'Reprises de réductions de valeur', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (453, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '121', '449', 'Plus-values de réévaluation sur immobilisations corporelles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (453, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '121', '449', 'Plus-values de réévaluation sur immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (454, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1210', '453', 'Plus-values de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (455, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1211', '453', 'Reprises de réductions de valeur', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (456, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '122', '449', 'Plus-values de réévaluation sur immobilisations financières', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (456, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '122', '449', 'Plus-values de réévaluation sur immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (457, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1220', '456', 'Plus-values de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (458, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1221', '456', 'Reprises de réductions de valeur', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (459, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '123', '449', 'Plus-values de réévaluation sur stocks', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (460, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '124', '449', 'Reprises de réductions de valeur sur placements de trésorerie', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (461, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '13', '1351', 'Réserve', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (462, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '130', '461', 'Réserve légale', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (463, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '131', '461', 'Réserves indisponibles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (459, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '123', '449', 'Plus-values de réévaluation sur stocks', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (460, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '124', '449', 'Reprises de réductions de valeur sur placements de trésorerie', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (461, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '13', '1351', 'Réserve', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (462, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '130', '461', 'Réserve légale', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (463, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '131', '461', 'Réserves indisponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (464, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1310', '463', 'Réserve pour actions propres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (465, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1311', '463', 'Autres réserves indisponibles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (466, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '132', '461', 'Réserves immunisées', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (467, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '133', '461', 'Réserves disponibles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (466, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '132', '461', 'Réserves immunisées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (467, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '133', '461', 'Réserves disponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (468, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1330', '467', 'Réserve pour régularisation de dividendes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (469, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1331', '467', 'Réserve pour renouvellement des immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (470, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1332', '467', 'Réserve pour installations en faveur du personnel 1333 Réserves libres', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (471, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '14', '1351', 'Bénéfice reporté (ou perte reportée)', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (472, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '15', '1351', 'Subsides en capital', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (473, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '150', '472', 'Montants obtenus', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (474, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '151', '472', 'Montants transférés aux résultats', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (475, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '16', '1351', 'Provisions pour risques et charges', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (476, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '160', '475', 'Provisions pour pensions et obligations similaires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (477, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '161', '475', 'Provisions pour charges fiscales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (478, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '162', '475', 'Provisions pour grosses réparations et gros entretiens', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (479, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '163', '475', 'à 169 Provisions pour autres risques et charges', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (480, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '164', '475', 'Provisions pour sûretés personnelles ou réelles constituées à l''appui de dettes et d''engagements de tiers', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (481, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '165', '475', 'Provisions pour engagements relatifs à l''acquisition ou à la cession d''immobilisations', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (482, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '166', '475', 'Provisions pour exécution de commandes passées ou reçues', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (483, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '167', '475', 'Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (484, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '168', '475', 'Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l''entreprise', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (485, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '169', '475', 'Provisions pour autres risques et charges', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (471, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '14', '1351', 'Bénéfice reporté (ou perte reportée)', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (472, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '15', '1351', 'Subsides en capital', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (473, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '150', '472', 'Montants obtenus', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (474, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '151', '472', 'Montants transférés aux résultats', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (475, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '16', '1351', 'Provisions pour risques et charges', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (476, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '160', '475', 'Provisions pour pensions et obligations similaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (477, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '161', '475', 'Provisions pour charges fiscales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (478, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '162', '475', 'Provisions pour grosses réparations et gros entretiens', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (479, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '163', '475', 'à 169 Provisions pour autres risques et charges', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (480, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '164', '475', 'Provisions pour sûretés personnelles ou réelles constituées à l''appui de dettes et d''engagements de tiers', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (481, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '165', '475', 'Provisions pour engagements relatifs à l''acquisition ou à la cession d''immobilisations', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (482, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '166', '475', 'Provisions pour exécution de commandes passées ou reçues', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (483, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '167', '475', 'Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (484, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '168', '475', 'Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l''entreprise', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (485, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '169', '475', 'Provisions pour autres risques et charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (486, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1690', '485', 'Pour litiges en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (487, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1691', '485', 'Pour amendes, doubles droits et pénalités', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (488, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1692', '485', 'Pour propre assureur', 1);
@@ -556,142 +556,142 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (490, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1695', '485', 'Provision pour charge de liquidation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (491, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1696', '485', 'Provision pour départ de personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (492, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1699', '485', 'Pour risques divers', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (493, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17', '1351', 'Dettes à plus d''un an', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (494, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '170', '493', 'Emprunts subordonnés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (493, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17', '1351', 'Dettes à plus d''un an', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (494, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '170', '493', 'Emprunts subordonnés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (495, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1700', '494', 'Convertibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (496, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1701', '494', 'Non convertibles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (497, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '171', '493', 'Emprunts obligataires non subordonnés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (497, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '171', '493', 'Emprunts obligataires non subordonnés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (498, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1710', '498', 'Convertibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (499, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1711', '498', 'Non convertibles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (500, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '172', '493', 'Dettes de location-financement et assimilés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (500, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '172', '493', 'Dettes de location-financement et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (501, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1720', '500', 'Dettes de location-financement de biens immobiliers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (502, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1721', '500', 'Dettes de location-financement de biens mobiliers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (503, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1722', '500', 'Dettes sur droits réels sur immeubles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (504, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '173', '493', 'Etablissements de crédit', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (504, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '173', '493', 'Etablissements de crédit', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (505, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1730', '504', 'Dettes en compte', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (506, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17300', '505', 'Banque A', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (507, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17301', '505', 'Banque B', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (508, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17302', '505', 'Banque C', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (509, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17303', '505', 'Banque D', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (506, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17300','505', 'Banque A', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (507, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17301','505', 'Banque B', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (508, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17302','505', 'Banque C', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (509, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17303','505', 'Banque D', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (510, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1731', '504', 'Promesses', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (511, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17310', '510', 'Banque A', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (512, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17311', '510', 'Banque B', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (513, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17312', '510', 'Banque C', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (514, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17313', '510', 'Banque D', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (511, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17310','510', 'Banque A', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (512, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17311','510', 'Banque B', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (513, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17312','510', 'Banque C', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (514, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17313','510', 'Banque D', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (515, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1732', '504', 'Crédits d''acceptation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (516, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17320', '515', 'Banque A', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (517, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17321', '515', 'Banque B', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (518, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17322', '515', 'Banque C', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (519, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17323', '515', 'Banque D', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (520, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '174', '493', 'Autres emprunts', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (521, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175', '493', 'Dettes commerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (516, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17320','515', 'Banque A', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (517, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17321','515', 'Banque B', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (518, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17322','515', 'Banque C', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (519, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17323','515', 'Banque D', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (520, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '174', '493', 'Autres emprunts', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (521, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175', '493', 'Dettes commerciales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (522, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1750', '521', 'Fournisseurs : dettes en compte', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (523, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17500', '522', 'Entreprises apparentées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (523, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17500','522', 'Entreprises apparentées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (524, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175000', '523', 'Entreprises liées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (525, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175001', '523', 'Entreprises avec lesquelles il existe un lien de participation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (526, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17501', '522', 'Fournisseurs ordinaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (526, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17501', '522', 'Fournisseurs ordinaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (527, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175010', '526', 'Fournisseurs belges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (528, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175011', '526', 'Fournisseurs C.E.E.', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (529, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175012', '526', 'Fournisseurs importation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (530, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1751', '521', 'Effets à payer', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (531, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17510', '530', 'Entreprises apparentées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (530, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1751', '521', 'Effets à payer', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (531, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17510', '530', 'Entreprises apparentées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (532, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175100', '531', 'Entreprises liées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (533, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175101', '531', 'Entreprises avec lesquelles il existe un lien de participation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (534, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17511', '530', 'Fournisseurs ordinaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (534, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '17511', '530', 'Fournisseurs ordinaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (535, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175110', '534', 'Fournisseurs belges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (536, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175111', '534', 'Fournisseurs C.E.E.', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (537, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '175112', '534', 'Fournisseurs importation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (538, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '176', '493', 'Acomptes reçus sur commandes', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (539, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '178', '493', 'Cautionnements reçus en numéraires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (540, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '179', '493', 'Dettes diverses', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (541, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1790', '540', 'Entreprises liées', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (542, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1791', '540', 'Autres entreprises avec lesquelles il existe un lien de participation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (543, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1792', '540', 'Administrateurs, gérants et associés', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (544, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1794', '540', 'Rentes viagères capitalisées', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (545, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1798', '540', 'Dettes envers les coparticipants des associations momentanées et en participation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (546, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1799', '540', 'Autres dettes diverses', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (547, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '18', '1351', 'Comptes de liaison des établissements et succursales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (548, 'PCMN-BASE', 'IMMO', 'XXXXXX', '20', '1352', 'Frais d''établissement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (549, 'PCMN-BASE', 'IMMO', 'XXXXXX', '200', '548', 'Frais de constitution et d''augmentation de capital', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (550, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2000', '549', 'Frais de constitution et d''augmentation de capital', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (551, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2009', '549', 'Amortissements sur frais de constitution et d''augmentation de capital', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (552, 'PCMN-BASE', 'IMMO', 'XXXXXX', '201', '548', 'Frais d''émission d''emprunts et primes de remboursement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (553, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2010', '552', 'Agios sur emprunts et frais d''émission d''emprunts', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (554, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2019', '552', 'Amortissements sur agios sur emprunts et frais d''émission d''emprunts', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (555, 'PCMN-BASE', 'IMMO', 'XXXXXX', '202', '548', 'Autres frais d''établissement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (556, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2020', '555', 'Autres frais d''établissement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (557, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2029', '555', 'Amortissements sur autres frais d''établissement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (558, 'PCMN-BASE', 'IMMO', 'XXXXXX', '203', '548', 'Intérêts intercalaires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (559, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2030', '558', 'Intérêts intercalaires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (560, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2039', '558', 'Amortissements sur intérêts intercalaires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (561, 'PCMN-BASE', 'IMMO', 'XXXXXX', '204', '548', 'Frais de restructuration', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (562, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2040', '561', 'Coût des frais de restructuration', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (563, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2049', '561', 'Amortissements sur frais de restructuration', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (564, 'PCMN-BASE', 'IMMO', 'XXXXXX', '21', '1352', 'Immobilisations incorporelles', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (565, 'PCMN-BASE', 'IMMO', 'XXXXXX', '210', '564', 'Frais de recherche et de développement', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (566, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2100', '565', 'Frais de recherche et de mise au point', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (567, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2108', '565', 'Plus-values actées sur frais de recherche et de mise au point', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (568, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2109', '565', 'Amortissements sur frais de recherche et de mise au point', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (569, 'PCMN-BASE', 'IMMO', 'XXXXXX', '211', '564', 'Concessions, brevets, licences, savoir-faire, marque et droits similaires', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (570, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2110', '569', 'Concessions, brevets, licences, marques, etc', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (571, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2118', '569', 'Plus-values actées sur concessions, etc', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (572, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2119', '569', 'Amortissements sur concessions, etc', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (573, 'PCMN-BASE', 'IMMO', 'XXXXXX', '212', '564', 'Goodwill', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (574, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2120', '573', 'Coût d''acquisition', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (575, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2128', '573', 'Plus-values actées', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (576, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2129', '573', 'Amortissements sur goodwill', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (577, 'PCMN-BASE', 'IMMO', 'XXXXXX', '213', '564', 'Acomptes versés', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (578, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22', '1352', 'Terrains et constructions', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (579, 'PCMN-BASE', 'IMMO', 'XXXXXX', '220', '578', 'Terrains', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (580, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2200', '579', 'Terrains', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (581, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2201', '579', 'Frais d''acquisition sur terrains', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (582, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2208', '579', 'Plus-values actées sur terrains', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (583, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2209', '579', 'Amortissements et réductions de valeur', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (538, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '176', '493', 'Acomptes reçus sur commandes', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (539, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '178', '493', 'Cautionnements reçus en numéraires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (540, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '179', '493', 'Dettes diverses', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (541, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1790', '540', 'Entreprises liées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (542, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1791', '540', 'Autres entreprises avec lesquelles il existe un lien de participation', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (543, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1792', '540', 'Administrateurs, gérants et associés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (544, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1794', '540', 'Rentes viagères capitalisées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (545, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1798', '540', 'Dettes envers les coparticipants des associations momentanées et en participation', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (546, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '1799', '540', 'Autres dettes diverses', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (547, 'PCMN-BASE', 'CAPIT', 'XXXXXX', '18', '1351', 'Comptes de liaison des établissements et succursales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (548, 'PCMN-BASE', 'IMMO', 'XXXXXX', '20', '1352', 'Frais d''établissement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (549, 'PCMN-BASE', 'IMMO', 'XXXXXX', '200', '548', 'Frais de constitution et d''augmentation de capital', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (550, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2000', '549', 'Frais de constitution et d''augmentation de capital', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (551, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2009', '549', 'Amortissements sur frais de constitution et d''augmentation de capital', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (552, 'PCMN-BASE', 'IMMO', 'XXXXXX', '201', '548', 'Frais d''émission d''emprunts et primes de remboursement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (553, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2010', '552', 'Agios sur emprunts et frais d''émission d''emprunts', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (554, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2019', '552', 'Amortissements sur agios sur emprunts et frais d''émission d''emprunts', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (555, 'PCMN-BASE', 'IMMO', 'XXXXXX', '202', '548', 'Autres frais d''établissement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (556, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2020', '555', 'Autres frais d''établissement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (557, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2029', '555', 'Amortissements sur autres frais d''établissement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (558, 'PCMN-BASE', 'IMMO', 'XXXXXX', '203', '548', 'Intérêts intercalaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (559, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2030', '558', 'Intérêts intercalaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (560, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2039', '558', 'Amortissements sur intérêts intercalaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (561, 'PCMN-BASE', 'IMMO', 'XXXXXX', '204', '548', 'Frais de restructuration', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (562, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2040', '561', 'Coût des frais de restructuration', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (563, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2049', '561', 'Amortissements sur frais de restructuration', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (564, 'PCMN-BASE', 'IMMO', 'XXXXXX', '21', '1352', 'Immobilisations incorporelles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (565, 'PCMN-BASE', 'IMMO', 'XXXXXX', '210', '564', 'Frais de recherche et de développement', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (566, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2100', '565', 'Frais de recherche et de mise au point', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (567, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2108', '565', 'Plus-values actées sur frais de recherche et de mise au point', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (568, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2109', '565', 'Amortissements sur frais de recherche et de mise au point', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (569, 'PCMN-BASE', 'IMMO', 'XXXXXX', '211', '564', 'Concessions, brevets, licences, savoir-faire, marque et droits similaires', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (570, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2110', '569', 'Concessions, brevets, licences, marques, etc', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (571, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2118', '569', 'Plus-values actées sur concessions, etc', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (572, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2119', '569', 'Amortissements sur concessions, etc', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (573, 'PCMN-BASE', 'IMMO', 'XXXXXX', '212', '564', 'Goodwill', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (574, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2120', '573', 'Coût d''acquisition', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (575, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2128', '573', 'Plus-values actées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (576, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2129', '573', 'Amortissements sur goodwill', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (577, 'PCMN-BASE', 'IMMO', 'XXXXXX', '213', '564', 'Acomptes versés', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (578, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22', '1352', 'Terrains et constructions', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (579, 'PCMN-BASE', 'IMMO', 'XXXXXX', '220', '578', 'Terrains', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (580, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2200', '579', 'Terrains', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (581, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2201', '579', 'Frais d''acquisition sur terrains', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (582, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2208', '579', 'Plus-values actées sur terrains', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (583, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2209', '579', 'Amortissements et réductions de valeur', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (584, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22090', '583', 'Amortissements sur frais d''acquisition', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (585, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22091', '583', 'Réductions de valeur sur terrains', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (586, 'PCMN-BASE', 'IMMO', 'XXXXXX', '221', '578', 'Constructions', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (587, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2210', '586', 'Bâtiments industriels', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (588, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2211', '586', 'Bâtiments administratifs et commerciaux', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (589, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2212', '586', 'Autres bâtiments d''exploitation', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (590, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2213', '586', 'Voies de transport et ouvrages d''art', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (591, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2215', '586', 'Constructions sur sol d''autrui', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (592, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2216', '586', 'Frais d''acquisition sur constructions', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (593, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2218', '586', 'Plus-values actées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (586, 'PCMN-BASE', 'IMMO', 'XXXXXX', '221', '578', 'Constructions', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (587, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2210', '586', 'Bâtiments industriels', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (588, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2211', '586', 'Bâtiments administratifs et commerciaux', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (589, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2212', '586', 'Autres bâtiments d''exploitation', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (590, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2213', '586', 'Voies de transport et ouvrages d''art', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (591, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2215', '586', 'Constructions sur sol d''autrui', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (592, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2216', '586', 'Frais d''acquisition sur constructions', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (593, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2218', '586', 'Plus-values actées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (594, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22180', '593', 'Sur bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (595, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22181', '593', 'Sur bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (596, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22182', '593', 'Sur autres bâtiments d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (597, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22184', '593', 'Sur voies de transport et ouvrages d''art', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (598, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2219', '586', 'Amortissements sur constructions', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (598, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2219', '586', 'Amortissements sur constructions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (599, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22190', '598', 'Sur bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (600, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22191', '598', 'Sur bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (601, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22192', '598', 'Sur autres bâtiments d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (602, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22194', '598', 'Sur voies de transport et ouvrages d''art', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (603, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22195', '598', 'Sur constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (604, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22196', '598', 'Sur frais d''acquisition sur constructions', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (605, 'PCMN-BASE', 'IMMO', 'XXXXXX', '222', '578', 'Terrains bâtis', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (606, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2220', '605', 'Valeur d''acquisition', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (605, 'PCMN-BASE', 'IMMO', 'XXXXXX', '222', '578', 'Terrains bâtis', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (606, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2220', '605', 'Valeur d''acquisition', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (607, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22200', '606', 'Bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (608, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22201', '606', 'Bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (609, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22202', '606', 'Autres bâtiments d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (610, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22203', '606', 'Voies de transport et ouvrages d''art', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (611, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22204', '606', 'Frais d''acquisition des terrains à bâtir', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (612, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2228', '605', 'Plus-values actées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (612, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2228', '605', 'Plus-values actées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (613, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22280', '612', 'Sur bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (614, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22281', '612', 'Sur bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (615, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22282', '612', 'Sur autres bâtiments d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (616, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22283', '612', 'Sur voies de transport et ouvrages d''art', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (617, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2229', '605', 'Amortissements sur terrains bâtis', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (617, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2229', '605', 'Amortissements sur terrains bâtis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (618, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22290', '617', 'Sur bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (619, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22291', '617', 'Sur bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (620, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22292', '617', 'Sur autres bâtiments d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (621, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22293', '617', 'Sur voies de transport et ouvrages d''art', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (622, 'PCMN-BASE', 'IMMO', 'XXXXXX', '22294', '617', 'Sur frais d''acquisition des terrains bâtis', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (623, 'PCMN-BASE', 'IMMO', 'XXXXXX', '223', '578', 'Autres droits réels sur des immeubles', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (623, 'PCMN-BASE', 'IMMO', 'XXXXXX', '223', '578', 'Autres droits réels sur des immeubles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (624, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2230', '623', 'Valeur d''acquisition', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (625, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2238', '623', 'Plus-values actées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (626, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2239', '623', 'Amortissements', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (627, 'PCMN-BASE', 'IMMO', 'XXXXXX', '23', '1352', 'Installations, machines et outillages', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (628, 'PCMN-BASE', 'IMMO', 'XXXXXX', '230', '627', 'Installations', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (627, 'PCMN-BASE', 'IMMO', 'XXXXXX', '23', '1352', 'Installations, machines et outillages', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (628, 'PCMN-BASE', 'IMMO', 'XXXXXX', '230', '627', 'Installations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (629, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2300', '628', 'Installations bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (630, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2301', '628', 'Installations bâtiments administratifs et commerciaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (631, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2302', '628', 'Installations bâtiments d''exploitation', 1);
@@ -702,24 +702,24 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (636, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2307', '628', 'Installation de gaz', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (637, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2308', '628', 'Installation de chauffage', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (638, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2309', '628', 'Installation de conditionnement d''air', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (640, 'PCMN-BASE', 'IMMO', 'XXXXXX', '231', '627', 'Machines', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (640, 'PCMN-BASE', 'IMMO', 'XXXXXX', '231', '627', 'Machines', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (641, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2310', '640', 'Division A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (642, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2311', '640', 'Division B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (643, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2312', '640', 'Division C', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (644, 'PCMN-BASE', 'IMMO', 'XXXXXX', '237', '627', 'Outillage', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (644, 'PCMN-BASE', 'IMMO', 'XXXXXX', '237', '627', 'Outillage', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (645, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2370', '644', 'Division A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (646, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2371', '644', 'Division B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (647, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2372', '644', 'Division C', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (648, 'PCMN-BASE', 'IMMO', 'XXXXXX', '238', '627', 'Plus-values actées', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (648, 'PCMN-BASE', 'IMMO', 'XXXXXX', '238', '627', 'Plus-values actées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (649, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2380', '648', 'Sur installations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (650, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2381', '648', 'Sur machines', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (651, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2382', '648', 'Sur outillage', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (652, 'PCMN-BASE', 'IMMO', 'XXXXXX', '239', '627', 'Amortissements', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (652, 'PCMN-BASE', 'IMMO', 'XXXXXX', '239', '627', 'Amortissements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (653, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2390', '652', 'Sur installations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (654, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2391', '652', 'Sur machines', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (655, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2392', '652', 'Sur outillage', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (656, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24', '1352', 'Mobilier et matériel roulant', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (657, 'PCMN-BASE', 'IMMO', 'XXXXXX', '240', '656', 'Mobilier', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (656, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24', '1352', 'Mobilier et matériel roulant', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (657, 'PCMN-BASE', 'IMMO', 'XXXXXX', '240', '656', 'Mobilier', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (658, 'PCMN-BASE', 'IMMO', 'XXXXXX', '2400', '656', 'Mobilier', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (659, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24000', '658', 'Mobilier des bâtiments industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (660, 'PCMN-BASE', 'IMMO', 'XXXXXX', '24001', '658', 'Mobilier des bâtiments administratifs et commerciaux', 1);
@@ -1917,28 +1917,28 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4490, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '596', '4477', 'Deterioro del valor de participaciones a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4491, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '597', '4477', 'Deterioro del valor de valores representativos de deuda a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4492, 'PCG08-PYME','CUENTAS_FINANCIERAS', 'XXXXXX', '598', '4477', 'Deterioro de valor de créditos a corto plazo', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4493, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '60', '4006', 'Compras', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4493, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '60', '4006', 'Compras', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4494, 'PCG08-PYME','COMPRAS_GASTOS', 'COMPRAS', '600', '4493', 'Compras de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4495, 'PCG08-PYME','COMPRAS_GASTOS', 'COMPRAS', '601', '4493', 'Compras de materias primas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4496, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '602', '4493', 'Compras de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4497, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '606', '4493', 'Descuentos sobre compras por pronto pago', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4496, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '602', '4493', 'Compras de otros aprovisionamientos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4497, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '606', '4493', 'Descuentos sobre compras por pronto pago', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4498, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6060', '4497', 'Descuentos sobre compras por pronto pago de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4499, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6061', '4497', 'Descuentos sobre compras por pronto pago de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4500, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6062', '4497', 'Descuentos sobre compras por pronto pago de otros aprovisionamientos', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4501, 'PCG08-PYME','COMPRAS_GASTOS', 'COMPRAS', '607', '4493', 'Trabajos realizados por otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4502, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '608', '4493', 'Devoluciones de compras y operaciones similares', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4502, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '608', '4493', 'Devoluciones de compras y operaciones similares', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4503, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6080', '4502', 'Devoluciones de compras de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4504, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6081', '4502', 'Devoluciones de compras de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4505, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6082', '4502', 'Devoluciones de compras de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4506, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '609', '4493', 'Rappels por compras', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4506, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '609', '4493', 'Rappels por compras', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4507, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6090', '4506', 'Rappels por compras de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4508, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6091', '4506', 'Rappels por compras de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4509, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6092', '4506', 'Rappels por compras de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4510, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '61', '4006', 'Variación de existencias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4510, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '61', '4006', 'Variación de existencias', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4511, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '610', '4510', 'Variación de existencias de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4512, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '611', '4510', 'Variación de existencias de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4513, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '612', '4510', 'Variación de existencias de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4514, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '62', '4006', 'Servicios exteriores', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4514, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '62', '4006', 'Servicios exteriores', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4515, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '620', '4514', 'Gastos en investigación y desarrollo del ejercicio', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4516, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '621', '4514', 'Arrendamientos y cánones', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4517, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '622', '4514', 'Reparaciones y conservación', 1);
@@ -1949,34 +1949,34 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4522, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '627', '4514', 'Publicidad, propaganda y relaciones públicas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4523, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '628', '4514', 'Suministros', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4524, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '629', '4514', 'Otros servicios', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4525, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '63', '4006', 'Tributos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4526, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '630', '4525', 'Impuesto sobre benecifios', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4525, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '63', '4006', 'Tributos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4526, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '630', '4525', 'Impuesto sobre benecifios', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4527, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6300', '4526', 'Impuesto corriente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4528, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6301', '4526', 'Impuesto diferido', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4529, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '631', '4525', 'Otros tributos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4530, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '633', '4525', 'Ajustes negativos en la imposición sobre beneficios', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4531, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '634', '4525', 'Ajustes negativos en la imposición indirecta', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4529, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '631', '4525', 'Otros tributos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4530, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '633', '4525', 'Ajustes negativos en la imposición sobre beneficios', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4531, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '634', '4525', 'Ajustes negativos en la imposición indirecta', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4532, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6341', '4531', 'Ajustes negativos en IVA de activo corriente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4533, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6342', '4531', 'Ajustes negativos en IVA de inversiones', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4534, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '636', '4525', 'Devolución de impuestos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4535, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '638', '4525', 'Ajustes positivos en la imposición sobre beneficios', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4536, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '639', '4525', 'Ajustes positivos en la imposición directa', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4534, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '636', '4525', 'Devolución de impuestos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4535, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '638', '4525', 'Ajustes positivos en la imposición sobre beneficios', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4536, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '639', '4525', 'Ajustes positivos en la imposición directa', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4537, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6391', '4536', 'Ajustes positivos en IVA de activo corriente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4538, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6392', '4536', 'Ajustes positivos en IVA de inversiones', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4539, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '64', '4006', 'Gastos de personal', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4540, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '640', '4539', 'Sueldos y salarios', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4541, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '641', '4539', 'Indemnizaciones', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4542, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '642', '4539', 'Seguridad social a cargo de la empresa', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4543, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '649', '4539', 'Otros gastos sociales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4544, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '65', '4006', 'Otros gastos de gestión', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4545, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '650', '4544', 'Pérdidas de créditos comerciales incobrables', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4546, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '651', '4544', 'Resultados de operaciones en común', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4539, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '64', '4006', 'Gastos de personal', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4540, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '640', '4539', 'Sueldos y salarios', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4541, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '641', '4539', 'Indemnizaciones', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4542, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '642', '4539', 'Seguridad social a cargo de la empresa', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4543, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '649', '4539', 'Otros gastos sociales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4544, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '65', '4006', 'Otros gastos de gestión', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4545, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '650', '4544', 'Pérdidas de créditos comerciales incobrables', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4546, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '651', '4544', 'Resultados de operaciones en común', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4547, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6510', '4546', 'Beneficio transferido gestor', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4548, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6511', '4546', 'Pérdida soportada participe o asociado no gestor', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4549, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '659', '4544', 'Otras pérdidas en gestión corriente', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4550, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '66', '4006', 'Gastos financieros', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4551, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '660', '4550', 'Gastos financieros por actualización de provisiones', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4552, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '661', '4550', 'Intereses de obligaciones y bonos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4549, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '659', '4544', 'Otras pérdidas en gestión corriente', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4550, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '66', '4006', 'Gastos financieros', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4551, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '660', '4550', 'Gastos financieros por actualización de provisiones', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4552, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '661', '4550', 'Intereses de obligaciones y bonos', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4553, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6610', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4554, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6611', '4452', 'Intereses de obligaciones y bonos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4555, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6612', '4452', 'Intereses de obligaciones y bonos a largo plazo otras partes vinculadas', 1);
@@ -1985,19 +1985,19 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4558, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6616', '4452', 'Intereses de obligaciones y bonos a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4559, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6617', '4452', 'Intereses de obligaciones y bonos a corto plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4560, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6618', '4452', 'Intereses de obligaciones y bonos a corto plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4561, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '662', '4550', 'Intereses de deudas', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4561, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '662', '4550', 'Intereses de deudas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4562, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6620', '4561', 'Intereses de deudas empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4563, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6621', '4561', 'Intereses de deudas empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4564, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6622', '4561', 'Intereses de deudas otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4565, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6623', '4561', 'Intereses de deudas con entidades de crédito', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4566, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6624', '4561', 'Intereses de deudas otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4567, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '663', '4550', 'Pérdidas por valorización de activos y pasivos financieros por su valor razonable', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4568, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '664', '4550', 'Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4567, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '663', '4550', 'Pérdidas por valorización de activos y pasivos financieros por su valor razonable', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4568, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '664', '4550', 'Gastos por dividendos de acciones o participaciones consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4569, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6640', '4568', 'Dividendos de pasivos empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4570, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6641', '4568', 'Dividendos de pasivos empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4571, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6642', '4568', 'Dividendos de pasivos otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4572, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6643', '4568', 'Dividendos de pasivos otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4573, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '665', '4550', 'Intereses por descuento de efectos y operaciones de factoring', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4573, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '665', '4550', 'Intereses por descuento de efectos y operaciones de factoring', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4574, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6650', '4573', 'Intereses por descuento de efectos en entidades de crédito del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4575, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6651', '4573', 'Intereses por descuento de efectos en entidades de crédito asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4576, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6652', '4573', 'Intereses por descuento de efectos en entidades de crédito vinculadas', 1);
@@ -2006,7 +2006,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4579, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6655', '4573', 'Intereses por operaciones de factoring con entidades de crédito asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4580, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6656', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4581, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6657', '4573', 'Intereses por operaciones de factoring con otras entidades de crédito', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4582, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '666', '4550', 'Pérdidas en participaciones y valores representativos de deuda', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4582, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '666', '4550', 'Pérdidas en participaciones y valores representativos de deuda', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4583, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6660', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4584, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6661', '4582', 'Pérdidas en valores representativos de deuda a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4585, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6662', '4582', 'Pérdidas en valores representativos de deuda a largo plazo otras partes vinculadas', 1);
@@ -2015,7 +2015,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4588, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6666', '4582', 'Pérdidas en participaciones y valores representativos de deuda a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4589, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6667', '4582', 'Pérdidas en valores representativos de deuda a corto plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4590, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6668', '4582', 'Pérdidas en valores representativos de deuda a corto plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4591, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '667', '4550', 'Pérdidas de créditos no comerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4591, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '667', '4550', 'Pérdidas de créditos no comerciales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4592, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6670', '4591', 'Pérdidas de créditos a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4593, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6671', '4591', 'Pérdidas de créditos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4594, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6672', '4591', 'Pérdidas de créditos a largo plazo otras partes vinculadas', 1);
@@ -2026,7 +2026,7 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4599, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6678', '4591', 'Pérdidas de créditos a corto plazo otras empresas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4600, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '668', '4550', 'Diferencias negativas de cambio', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4601, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '669', '4550', 'Otros gastos financieros', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4602, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '67', '4006', 'Pérdidas procedentes de activos no corrientes y gastos excepcionales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4602, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '67', '4006', 'Pérdidas procedentes de activos no corrientes y gastos excepcionales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4603, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '670', '4602', 'Pérdidas procedentes del inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4604, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '671', '4602', 'Pérdidas procedentes del inmovilizado material', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4605, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '672', '4602', 'Pérdidas procedentes de las inversiones inmobiliarias', 1);
@@ -2036,11 +2036,11 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4610, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6735', '4607', 'Pérdidas procedentes de participaciones a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4611, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '675', '4602', 'Pérdidas por operaciones con obligaciones propias', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4612, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '678', '4602', 'Gastos excepcionales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4613, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '68', '4006', 'Dotaciones para amortizaciones', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4613, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '68', '4006', 'Dotaciones para amortizaciones', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4614, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '680', '4613', 'Amortización del inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4615, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '681', '4613', 'Amortización del inmovilizado material', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4616, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '682', '4613', 'Amortización de las inversiones inmobiliarias', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4617, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '69', '4006', 'Pérdidas por deterioro y otras dotaciones', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4617, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '69', '4006', 'Pérdidas por deterioro y otras dotaciones', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4618, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '690', '4617', 'Pérdidas por deterioro del inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4619, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '691', '4617', 'Pérdidas por deterioro del inmovilizado material', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4620, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '692', '4617', 'Pérdidas por deterioro de las inversiones inmobiliarias', 1);
@@ -2049,11 +2049,11 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4623, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6931', '4621', 'Pérdidas por deterioro de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4624, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6932', '4621', 'Pérdidas por deterioro de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4625, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6933', '4621', 'Pérdidas por deterioro de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4626, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '694', '4617', 'Pérdidas por deterioro de créditos por operaciones comerciales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4627, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '695', '4617', 'Dotación a la provisión por operaciones comerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4626, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '694', '4617', 'Pérdidas por deterioro de créditos por operaciones comerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4627, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '695', '4617', 'Dotación a la provisión por operaciones comerciales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4628, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6954', '4627', 'Dotación a la provisión por contratos onerosos', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4629, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6959', '4628', 'Dotación a la provisión para otras operaciones comerciales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4630, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '696', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4630, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '696', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4631, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6960', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4632, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6961', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4633, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6962', '4630', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', 1);
@@ -2062,22 +2062,22 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4636, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6966', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4637, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6967', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4638, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6968', '4630', 'Pérdidas por deterioro en valores representativos de deuda a largo plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4639, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '697', '4617', 'Pérdidas por deterioro de créditos a largo plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4639, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '697', '4617', 'Pérdidas por deterioro de créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4640, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6970', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4641, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6971', '4639', 'Pérdidas por deterioro de créditos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4642, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6972', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4643, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6973', '4639', 'Pérdidas por deterioro de créditos a largo plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4644, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '698', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4644, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '698', '4617', 'Pérdidas por deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4645, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6980', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4646, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6981', '4644', 'Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4647, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6985', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4648, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6986', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4649, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6988', '4644', 'Pérdidas por deterioro en valores representativos de deuda a corto plazo de otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4650, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '699', '4617', 'Pérdidas por deterioro de crédito a corto plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4650, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '699', '4617', 'Pérdidas por deterioro de crédito a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4651, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6990', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4652, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6991', '4650', 'Pérdidas por deterioro de crédito a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4653, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6992', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras partes vinculadas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4654, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6993', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras empresas', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4654, 'PCG08-PYME','COMPRAS_GASTOS', 'XXXXXX', '6993', '4650', 'Pérdidas por deterioro de crédito a corto plazo otras empresas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4655, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '70', '4007', 'Ventas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4656, 'PCG08-PYME','VENTAS_E_INGRESOS', 'VENTAS', '700', '4655', 'Ventas de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4657, 'PCG08-PYME','VENTAS_E_INGRESOS', 'VENTAS', '701', '4655', 'Ventas de productos terminados', 1);
@@ -2090,28 +2090,28 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4664, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7061', '4662', 'Descuentos sobre ventas por pronto pago de productos terminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4665, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7062', '4662', 'Descuentos sobre ventas por pronto pago de productos semiterminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4666, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7063', '4662', 'Descuentos sobre ventas por pronto pago de subproductos y residuos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4667, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '708', '4655', 'Devoluciones de ventas y operacioes similares', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4667, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '708', '4655', 'Devoluciones de ventas y operacioes similares', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4668, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7080', '4667', 'Devoluciones de ventas de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4669, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7081', '4667', 'Devoluciones de ventas de productos terminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4670, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7082', '4667', 'Devoluciones de ventas de productos semiterminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4671, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7083', '4667', 'Devoluciones de ventas de subproductos y residuos', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4672, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7084', '4667', 'Devoluciones de ventas de envases y embalajes', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4673, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '71', '4007', 'Variación de existencias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4673, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '71', '4007', 'Variación de existencias', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4674, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '710', '4673', 'Variación de existencias de productos en curso', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4675, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '711', '4673', 'Variación de existencias de productos semiterminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4676, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '712', '4673', 'Variación de existencias de productos terminados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4677, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '713', '4673', 'Variación de existencias de subproductos, residuos y materiales recuperados', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4678, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '73', '4007', 'Trabajos realizados para la empresa', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4678, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '73', '4007', 'Trabajos realizados para la empresa', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4679, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '730', '4678', 'Trabajos realizados para el inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4680, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '731', '4678', 'Trabajos realizados para el inmovilizado tangible', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4681, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '732', '4678', 'Trabajos realizados en inversiones inmobiliarias', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4682, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '733', '4678', 'Trabajos realizados para el inmovilizado material en curso', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4683, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '74', '4007', 'Subvenciones, donaciones y legados', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4683, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '74', '4007', 'Subvenciones, donaciones y legados', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4684, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '740', '4683', 'Subvenciones, donaciones y legados a la explotación', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4685, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '746', '4683', 'Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4686, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '747', '4683', 'Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4687, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '75', '4007', 'Otros ingresos de gestión', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4688, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '751', '4687', 'Resultados de operaciones en común', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4687, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '75', '4007', 'Otros ingresos de gestión', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4688, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '751', '4687', 'Resultados de operaciones en común', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4689, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7510', '4688', 'Pérdida transferida gestor', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4690, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7511', '4688', 'Beneficio atribuido participe o asociado no gestor', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4691, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '752', '4687', 'Ingreso por arrendamiento', 1);
@@ -2119,30 +2119,30 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4693, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '754', '4687', 'Ingresos por comisiones', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4694, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '755', '4687', 'Ingresos por servicios al personal', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4695, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '759', '4687', 'Ingresos por servicios diversos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4696, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76', '4007', 'Ingresos financieros', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4697, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '760', '4696', 'Ingresos de participaciones en instrumentos de patrimonio', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4696, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76', '4007', 'Ingresos financieros', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4697, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '760', '4696', 'Ingresos de participaciones en instrumentos de patrimonio', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4698, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7600', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4699, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7601', '4697', 'Ingresos de participaciones en instrumentos de patrimonio empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4700, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7602', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras partes asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4701, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7603', '4697', 'Ingresos de participaciones en instrumentos de patrimonio otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4702, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '761', '4696', 'Ingresos de valores representativos de deuda', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4702, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '761', '4696', 'Ingresos de valores representativos de deuda', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4703, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7610', '4702', 'Ingresos de valores representativos de deuda empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4704, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7611', '4702', 'Ingresos de valores representativos de deuda empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4705, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7612', '4702', 'Ingresos de valores representativos de deuda otras partes asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4706, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7613', '4702', 'Ingresos de valores representativos de deuda otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4707, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '762', '4696', 'Ingresos de créditos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4708, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7620', '4707', 'Ingresos de créditos a largo plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4707, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '762', '4696', 'Ingresos de créditos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4708, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7620', '4707', 'Ingresos de créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4709, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76200', '4708', 'Ingresos de crédito a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4710, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76201', '4708', 'Ingresos de crédito a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4711, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76202', '4708', 'Ingresos de crédito a largo plazo otras partes asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4712, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76203', '4708', 'Ingresos de crédito a largo plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4713, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7621', '4707', 'Ingresos de créditos a corto plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4713, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7621', '4707', 'Ingresos de créditos a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4714, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76210', '4713', 'Ingresos de crédito a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4715, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76211', '4713', 'Ingresos de crédito a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4716, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76212', '4713', 'Ingresos de crédito a corto plazo otras partes asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4717, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '76213', '4713', 'Ingresos de crédito a corto plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4718, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '763', '4696', 'Beneficios por valorización de activos y pasivos financieros por su valor razonable', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4719, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '766', '4696', 'Beneficios en participaciones y valores representativos de deuda', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4718, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '763', '4696', 'Beneficios por valorización de activos y pasivos financieros por su valor razonable', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4719, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '766', '4696', 'Beneficios en participaciones y valores representativos de deuda', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4720, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7660', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4721, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7661', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4722, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7662', '4719', 'Beneficios en participaciones y valores representativos de deuda a largo plazo otras partes asociadas', 1);
@@ -2151,36 +2151,36 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4725, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7666', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4726, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7667', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras partes asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4727, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7668', '4719', 'Beneficios en participaciones y valores representativos de deuda a corto plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4728, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '768', '4696', 'Diferencias positivas de cambio', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4729, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '769', '4696', 'Otros ingresos financieros', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4730, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '77', '4007', 'Beneficios procedentes de activos no corrientes e ingresos excepcionales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4731, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '770', '4730', 'Beneficios procedentes del inmovilizado intangible', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4732, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '771', '4730', 'Beneficios procedentes del inmovilizado material', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4733, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '772', '4730', 'Beneficios procedentes de las inversiones inmobiliarias', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4734, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '773', '4730', 'Beneficios procedentes de participaciones a largo plazo en partes vinculadas', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4728, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '768', '4696', 'Diferencias positivas de cambio', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4729, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '769', '4696', 'Otros ingresos financieros', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4730, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '77', '4007', 'Beneficios procedentes de activos no corrientes e ingresos excepcionales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4731, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '770', '4730', 'Beneficios procedentes del inmovilizado intangible', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4732, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '771', '4730', 'Beneficios procedentes del inmovilizado material', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4733, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '772', '4730', 'Beneficios procedentes de las inversiones inmobiliarias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4734, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '773', '4730', 'Beneficios procedentes de participaciones a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4735, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7733', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4736, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7734', '4734', 'Beneficios procedentes de participaciones a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4737, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7735', '4734', 'Beneficios procedentes de participaciones a largo plazo otras partes vinculadas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4738, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '775', '4730', 'Beneficios por operaciones con obligaciones propias', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4739, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '778', '4730', 'Ingresos excepcionales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4741, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79', '4007', 'Excesos y aplicaciones de provisiones y pérdidas por deterioro', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4742, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '790', '4741', 'Revisión del deterioro del inmovilizado intangible', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4743, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '791', '4741', 'Revisión del deterioro del inmovilizado material', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4744, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '792', '4741', 'Revisión del deterioro de las inversiones inmobiliarias', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4745, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '793', '4741', 'Revisión del deterioro de las existencias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4738, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '775', '4730', 'Beneficios por operaciones con obligaciones propias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4739, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '778', '4730', 'Ingresos excepcionales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4741, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79', '4007', 'Excesos y aplicaciones de provisiones y pérdidas por deterioro', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4742, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '790', '4741', 'Revisión del deterioro del inmovilizado intangible', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4743, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '791', '4741', 'Revisión del deterioro del inmovilizado material', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4744, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '792', '4741', 'Revisión del deterioro de las inversiones inmobiliarias', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4745, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '793', '4741', 'Revisión del deterioro de las existencias', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4746, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7930', '4745', 'Revisión del deterioro de productos terminados y en curso de fabricación', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4747, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7931', '4745', 'Revisión del deterioro de mercaderías', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4748, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7932', '4745', 'Revisión del deterioro de materias primas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4749, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7933', '4745', 'Revisión del deterioro de otros aprovisionamientos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4750, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '794', '4741', 'Revisión del deterioro de créditos por operaciones comerciales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4751, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '795', '4741', 'Exceso de provisiones', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4750, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '794', '4741', 'Revisión del deterioro de créditos por operaciones comerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4751, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '795', '4741', 'Exceso de provisiones', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4752, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7951', '4751', 'Exceso de provisión para impuestos', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4753, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7952', '4751', 'Exceso de provisión para otras responsabilidades', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4755, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7954', '4751', 'Exceso de provisión para operaciones comerciales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4756, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79544', '4755', 'Exceso de provisión por contratos onerosos', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4757, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79549', '4755', 'Exceso de provisión para otras operaciones comerciales', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4756, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79544','4755', 'Exceso de provisión por contratos onerosos', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4757, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '79549','4755', 'Exceso de provisión para otras operaciones comerciales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4758, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7955', '4751', 'Exceso de provisión para actuaciones medioambienteales', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4759, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '796', '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4759, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '796', '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a largo plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4760, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7960', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4761, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7961', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4762, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7962', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', 1);
@@ -2189,19 +2189,19 @@ INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4765, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7966', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4766, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7967', '4759', 'Revisión del deterioro de valores representativos a largo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4767, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7968', '4759', 'Revisión del deterioro de valores representativos a largo plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4768, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '797', '4741', 'Revisión del deterioro de créditos a largo plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4768, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '797', '4741', 'Revisión del deterioro de créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4769, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7970', '4768', 'Revisión del deterioro de créditos a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4770, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7971', '4768', 'Revisión del deterioro de créditos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4771, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7972', '4768', 'Revisión del deterioro de créditos a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4772, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7973', '4768', 'Revisión del deterioro de créditos a largo plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4773, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '798', '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4773, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '798', '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4774, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7980', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4775, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7981', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4776, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7985', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4777, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7986', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4778, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7987', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4779, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7988', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas', 1);
-INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4780, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '799', '4741', 'Revisión del deterioro de créditos a corto plazo', 1);
+INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4780, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '799', '4741', 'Revisión del deterioro de créditos a corto plazo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4781, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7990', '4780', 'Revisión del deterioro de créditos a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4782, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7991', '4780', 'Revisión del deterioro de créditos a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4783, 'PCG08-PYME','VENTAS_E_INGRESOS', 'XXXXXX', '7992', '4780', 'Revisión del deterioro de créditos a corto plazo otras partes vinculadas', 1);
diff --git a/htdocs/install/mysql/migration/4.0.0-5.0.0.sql b/htdocs/install/mysql/migration/4.0.0-5.0.0.sql
index 339295e34d9..1c6286b2594 100644
--- a/htdocs/install/mysql/migration/4.0.0-5.0.0.sql
+++ b/htdocs/install/mysql/migration/4.0.0-5.0.0.sql
@@ -250,3 +250,6 @@ ALTER TABLE llx_projet_task ADD UNIQUE INDEX uk_projet_task_ref (ref, entity);
ALTER TABLE llx_contrat ADD COLUMN fk_user_modif integer;
+
+update llx_accounting_account set account_parent = 0 where account_parent = '';
+
diff --git a/htdocs/install/mysql/tables/llx_accounting_account.sql b/htdocs/install/mysql/tables/llx_accounting_account.sql
index 316aeca2069..23e53f73740 100644
--- a/htdocs/install/mysql/tables/llx_accounting_account.sql
+++ b/htdocs/install/mysql/tables/llx_accounting_account.sql
@@ -29,7 +29,7 @@ create table llx_accounting_account
pcg_type varchar(20) NOT NULL,
pcg_subtype varchar(20) NOT NULL,
account_number varchar(32) NOT NULL,
- account_parent varchar(32) DEFAULT '0', -- Hierarchic parent
+ account_parent varchar(32) DEFAULT '0', -- Hierarchic parent TODO Move this as integer, it is a foreign key of llx_accounting_account.rowid
label varchar(255) NOT NULL,
fk_accounting_category integer DEFAULT 0,
fk_user_author integer DEFAULT NULL,
--
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