{
  "countryCode": "ca",
  "name": "Canada - Plan comptable pour les provinces francophones",
  "tree": {
    "Actif": {
      "Actif \u00e0 court terme": {
        "Avances": {
          "Avances aux actionnaires": {},
          "Avances aux employ\u00e9s": {},
          "Avances sur commissions": {}
        },
        "Banque": {
          "accountType": "Bank",
          "isGroup": true
        },
        "Comptes \u00e0 recevoir": {
          "Comptes clients": {
            "accountType": "Receivable"
          },
          "Provision pour cr\u00e9ances douteuses": {}
        },
        "Encaisse": {
          "isGroup": true
        },
        "Frais pay\u00e9s d\u2019avance": {
          "Assurances pay\u00e9s d'avance": {},
          "Publicit\u00e9 pay\u00e9 d'avance": {},
          "Taxes pay\u00e9s d'avance": {}
        },
        "Petite caisse": {
          "accountType": "Cash",
          "isGroup": true
        },
        "Stocks": {
          "Mati\u00e8res premi\u00e8res": {},
          "Stock de produits fini": {},
          "Stock exp\u00e9di\u00e9 non-factur\u00e9": {},
          "Travaux en cours": {},
          "accountType": "Stock"
        },
        "Subventions \u00e0 recevoir": {},
        "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {},
        "Taxes \u00e0 recevoir": {
          "TPS \u00e0 recevoir": {},
          "TVH \u00e0 recevoir": {
            "TVH \u00e0 recevoir - 13%": {},
            "TVH \u00e0 recevoir - 14%": {},
            "TVH \u00e0 recevoir - 15%": {}
          },
          "TVP/TVQ \u00e0 recevoir": {}
        }
      },
      "Autres actifs": {
        " Frais de premier \u00e9tablissement": {},
        "Achalandage": {},
        "Brevets, droits": {},
        "Frais de recherche et de d\u00e9veloppement - actif": {}
      },
      "Immobilisations": {
        " Amortissement accumul\u00e9 - b\u00e2timent": {},
        " Amortissement accumul\u00e9 - entrep\u00f4t": {},
        " Amortissement accumul\u00e9 - logiciels": {},
        " Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {},
        " Amortissement accumul\u00e9 - \u00e9quipement informatique": {},
        "Amortissement accumul\u00e9 - am\u00e9liorations locatives": {},
        "Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {},
        "Amortissement accumul\u00e9 - mat\u00e9riel roulant": {},
        "Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {},
        "Am\u00e9liorations locatives": {
          "accountType": "Fixed Asset"
        },
        "Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {
          "accountType": "Fixed Asset"
        },
        "B\u00e2timent": {
          "accountType": "Fixed Asset"
        },
        "Entrep\u00f4t": {
          "accountType": "Fixed Asset"
        },
        "Logiciels": {
          "accountType": "Fixed Asset"
        },
        "Machinerie et \u00e9quipement": {
          "accountType": "Fixed Asset"
        },
        "Mat\u00e9riel roulant": {
          "accountType": "Fixed Asset"
        },
        "Mobilier et \u00e9quipement de bureau": {
          "accountType": "Fixed Asset"
        },
        "Terrain": {
          "accountType": "Fixed Asset"
        },
        "accountType": "Fixed Asset",
        "\u00c9quipement informatique": {
          "accountType": "Fixed Asset"
        }
      },
      "Placements": {
        "D\u00e9p\u00f4ts": {},
        "Placement": {}
      },
      "rootType": "Asset"
    },
    "Avoir des actionnaires": {
      " B\u00e9n\u00e9fice de la p\u00e9riode": {},
      "Bonis": {},
      "B\u00e9n\u00e9fices non r\u00e9partis": {},
      "Capital - actions ordinaire": {},
      "Capital - actions privil\u00e9gi\u00e9": {},
      "Dividendes": {},
      "Surplus d\u2019apport": {},
      "rootType": "Equity"
    },
    "Charges": {
      "Charges d'exploitation": {
        "Salaires et charges sociales": {
          "Assurance - emploi": {
            "accountType": "Chargeable"
          },
          "Assurance parentale": {},
          "Fonds des services de sant\u00e9": {},
          "Imp\u00f4t f\u00e9d\u00e9ral": {},
          "Imp\u00f4t provincial": {},
          "Normes du travail": {},
          "Rentes": {},
          "Salaires": {
            "accountType": "Chargeable"
          },
          "sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {
            "accountType": "Chargeable"
          }
        }
      },
      "Frais fixes": {
        "Frais de fabrication": {
          " R\u00e9parations et entretien - moules et matrices": {},
          "Ammortissements": {
            "Amortissements - am\u00e9liorations locatives": {
              "accountType": "Depreciation"
            },
            "Amortissements - biens lou\u00e9s contrat de location - acquisition": {
              "accountType": "Depreciation"
            },
            "Amortissements - b\u00e2timent": {
              "accountType": "Depreciation"
            },
            "Amortissements - entrep\u00f4t": {
              "accountType": "Depreciation"
            },
            "Amortissements - machinerie et \u00e9quipement": {
              "accountType": "Depreciation"
            },
            "Amortissements - mat\u00e9riel roulant": {
              "accountType": "Depreciation"
            },
            "Amortissements - moules et matrices": {
              "accountType": "Depreciation"
            },
            "accountType": "Depreciation"
          },
          "Assurances": {
            " Assurances - feu": {},
            " Assurances - responsabilit\u00e9": {},
            " Assurances - vol": {}
          },
          "Avantages sociaux - frais de fabrication": {},
          "D\u00e9penses - mat\u00e9riel roulant": {},
          "Entretien du terrain \u00e0 contrat": {},
          "Fournitures d\u2019emballage": {},
          "Fournitures d\u2019usine": {},
          "Location de machinerie": {},
          "Loyer - b\u00e2timent": {},
          "Loyer - entrep\u00f4t": {},
          "Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": {
            "isGroup": true
          },
          "R\u00e9parations et entretien - b\u00e2timent": {},
          "R\u00e9parations et entretien - machinerie et \u00e9quipement": {},
          "Salaires de soutien": {},
          "Salaires de supervision": {},
          "Taxes fonci\u00e8res": {},
          "\u00c9nergie": {}
        },
        "Frais de formation": {
          " Salaires - administration - frais fixe formation": {},
          "Avantages sociaux - frais fixe formation": {},
          "Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {},
          "Honoraires": {},
          "Main-d\u2019\u0153uvre directe - frais fixe formation": {},
          "Main-d\u2019\u0153uvre indirecte - frais fixe formation": {},
          "Salaires - bureau - frais fixe formation": {},
          "Salaires - vente": {}
        },
        "Frais de non-qualit\u00e9": {
          " Avantages sociaux - non-qualit\u00e9": {},
          " Main-d\u2019\u0153uvre directe - non-qualit\u00e9": {
            "Main-d\u2019\u0153uvre directe - gaspillage": {},
            "Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {},
            "Main-d\u2019\u0153uvre directe - travail a reprendre": {}
          },
          "Mat\u00e9riel - non-qualit\u00e9": {
            "Mat\u00e9riel - gaspillage": {},
            "Mat\u00e9riel - r\u00e9parations de garantie": {},
            "Mat\u00e9riel - travail a reprendre": {}
          },
          "Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {}
        },
        "Frais de recherche et de d\u00e9veloppement - charge": {
          " Mati\u00e8res premi\u00e8res - R&D": {},
          "Avantages sociaux - R&D": {},
          "Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {},
          "Honoraires professionnels - R&D": {},
          "Main-d\u2019\u0153uvre directe - R&D": {},
          "Sous-traitance - R&D": {}
        },
        "Frais financiers": {
          " Escomptes de caisse sur achats": {},
          " Int\u00e9r\u00eats et frais de banque": {},
          " Int\u00e9r\u00eats sur emprunts - actionnaires": {},
          " Int\u00e9r\u00eats sur emprunts - machinerie": {},
          " Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {},
          "Escomptes de caisse sur ventes": {},
          "Int\u00e9r\u00eats sur hypoth\u00e8que": {}
        },
        "Frais fixe de vente": {
          " Frais de voyages - camionneurs": {},
          " Frais de voyages - service apr\u00e8s-vente": {},
          "Amortissement - camions": {},
          "Amortissements - frais fixe de vente": {
            " Amortissements - autos": {},
            " Amortissements - bureau de vente": {}
          },
          "Assurances - camions": {},
          "Assurances d\u2019autos - vendeurs": {},
          "Avantages sociaux - frais fixe de vente": {},
          "Catalogues": {},
          "D\u00e9penses - bureau de vente": {},
          "Emballage \u00e0 la livraison": {},
          "Entretien et r\u00e9parations - camions": {},
          "Frais de repr\u00e9sentation": {},
          "Frais de voyages - vendeurs": {},
          "Frais d\u2019autos - service apr\u00e8s-vente": {},
          "Frais d\u2019autos - vendeurs": {},
          "Loyer - bureau de vente": {},
          "Prototypes et \u00e9chantillons": {},
          "Publicit\u00e9": {},
          "Salaires - camionneurs": {},
          "Salaires - frais fixe de vente": {
            "Salaires - exp\u00e9diteurs": {},
            "Salaires - g\u00e9rants": {},
            "Salaires - service apr\u00e8s-vente": {},
            "Salaires - vendeurs": {}
          }
        },
        "Frais fixe d\u2019administration": {
          " Assurances d\u2019autos - administration": {},
          "Amortissements - frais fixe d'administration": {
            "Amortissements - autos - frais fixe d'administration": {},
            "Amortissements - logiciels": {},
            "Amortissements - mobilier de bureau": {},
            "Amortissements - \u00e9quipement informatique": {}
          },
          "Avantages sociaux - frais fixe d'administration": {},
          "Dons et associations": {},
          "Entretien et r\u00e9parations - bureau": {},
          "Frais de perception": {},
          "Frais de voyages - administration": {},
          "Frais de v\u00e9rification": {},
          "Frais d\u2019autos - administration": {},
          "Frais juridiques": {},
          "Location - \u00e9quipement de bureau": {},
          "Mauvaises cr\u00e9ances": {},
          "Papeterie et d\u00e9penses de bureau": {},
          "Salaires - frais fixe d'administration": {
            "Salaires - administration": {},
            "Salaires - bureau": {}
          },
          "Taxe sur le capital": {},
          "Taxes, licences, permis": {},
          "Timbres": {},
          "T\u00e9l\u00e9communications": {}
        }
      },
      "Frais variables": {
        "Frais variables de fabrication": {
          " Emballage \u00e0 la production": {
            "accountType": "Cost of Goods Sold"
          },
          " Sous-traitance": {
            "accountType": "Cost of Goods Sold"
          },
          "Achats de mati\u00e8res premi\u00e8res": {
            "accountType": "Cost of Goods Sold"
          },
          "Achats de mat\u00e9riel direct": {
            "accountType": "Cost of Goods Sold"
          },
          "Achats de produits non fabriqu\u00e9s": {
            "accountType": "Expenses Included In Valuation"
          },
          "Avantages sociaux": {
            "accountType": "Cost of Goods Sold"
          },
          "Main-d\u2019\u0153uvre directe": {
            "accountType": "Cost of Goods Sold"
          },
          "Variation des stocks": {
            "accountType": "Stock Adjustment"
          },
          "accountType": "Cost of Goods Sold"
        },
        "Frais variables de vente": {
          "Commissions": {},
          "Redevances": {},
          "Transport (\u00e0 contrat)": {}
        }
      },
      "rootType": "Expense"
    },
    "Passif": {
      "PASSIFS NON-COURANTS": {
        "AUTRES PASSIFS NON-COURANTS": {},
        "DETTES FINANCI\u00c8RES NON-COURANTES": {},
        "IMP\u00d4TS DIFF\u00c9R\u00c9S": {},
        "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
      },
      "Passif \u00e0 court terme": {
        " Commissions \u00e0 payer": {},
        "Assurance collective \u00e0 payer": {},
        "Autres comptes cr\u00e9diteurs": {},
        "Comptes \u00e0 payer": {
          "Comptes fournisseurs": {
            "accountType": "Payable"
          }
        },
        "D\u00e9p\u00f4ts de clients": {},
        "Emprunt de banque": {},
        "Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": {
          "Agence du revenu du Canada": {
            "Assurance - emploi \u00e0 payer": {
              "AE - Contribution de l'employeur": {},
              "AE - Contribution des employ\u00e9s": {}
            },
            "Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {}
          },
          "Agence du revenu du Qu\u00e9bec": {
            "Fond des Services de Sant\u00e9 \u00e0 payer": {},
            "Imp\u00f4t provincial sur salaires \u00e0 payer": {},
            "Normes du Travail \u00e0 payer": {},
            "Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {},
            "R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": {
              "Rentes - Contribution de l'employeur": {},
              "Rentes - Contribution des employ\u00e9s": {}
            },
            "R\u00e9gime qu\u00e9becois d'assurance parentale": {
              "AP - Contribution de l'employeur": {},
              "AP - Contribution des employ\u00e9s": {}
            }
          },
          "Caisse de retraite \u00e0 payer": {}
        },
        "Imp\u00f4ts \u00e0 payer": {
          "Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {},
          "Imp\u00f4t provincial sur le revenu \u00e0 payer": {},
          "TPS \u00e0 payer": {},
          "TVH \u00e0 payer": {
            "TVH \u00e0 payer - 13%": {},
            "TVH \u00e0 payer - 14%": {},
            "TVH \u00e0 payer - 15%": {}
          },
          "TVP/TVQ \u00e0 payer": {}
        },
        "Passifs de stock": {
          "Stock re\u00e7u non factur\u00e9": {
            "accountType": "Stock Received But Not Billed"
          }
        },
        "Provision pour vacances et cong\u00e9s": {},
        "Revenus per\u00e7us d\u2019avance": {},
        "Salaires \u00e0 payer": {}
      },
      "Passif \u00e0 long terme": {
        "Avances des actionnaires": {},
        "Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {},
        "Hypoth\u00e8que \u00e0 payer": {},
        "Liens sur machinerie": {},
        "Liens sur mat\u00e9riel roulant": {},
        "Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {},
        "Passif d\u2019imp\u00f4ts futurs": {}
      },
      "rootType": "Liability"
    },
    "Produits": {
      "Revenus de ventes": {
        " Escomptes de volume sur ventes": {},
        "Autres produits d'exploitation": {},
        "Ventes": {},
        "Ventes avec des provinces harmonis\u00e9es": {},
        "Ventes avec des provinces non-harmonis\u00e9es": {},
        "Ventes \u00e0 l'\u00e9tranger": {}
      },
      "Revenus non li\u00e9 \u00e0 la vente": {
        "Autres revenus non li\u00e9s \u00e0 la vente": {},
        "Revenues d'int\u00e9r\u00eats": {}
      },
      "rootType": "Income"
    }
  }
}