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[
 {"instruction":"M14","code":"001","libelle":"EXCEDENT D'INVESTISSEMENT"}
,{"instruction":"M14","code":"001","libelle":"Déficit antérieur reporté"}
,{"instruction":"M14","code":"001","libelle":"Excédent antérieur reporté"}
,{"instruction":"M14","code":"001","libelle":"Solde d'exécution de la section d'investissement reporté"}
,{"instruction":"M14","code":"001","libelle":"Déficit d'investissement reporté"}
,{"instruction":"M14","code":"001","libelle":"Solde d'exécution de la section d'investissement"}
,{"instruction":"M14","code":"002","libelle":"Excédents de fonctionnerment reportés"}
,{"instruction":"M14","code":"002","libelle":"Excédent ordinaire reporté"}
,{"instruction":"M14","code":"002","libelle":"Déficit antérieur reporté"}
,{"instruction":"M14","code":"002","libelle":"Déficit ordinaire reporté"}
,{"instruction":"M14","code":"002","libelle":"Excédent antérieur reporté"}
,{"instruction":"M14","code":"002","libelle":"Résultat de fonctionnement reporté"}
,{"instruction":"M14","code":"002.DRE","libelle":"DRE - excédent ordinaire reporté"}
,{"instruction":"M14","code":"002.DRE","libelle":"DEFICIT ORDINAIRE REPORTE   -    DRE"}
,{"instruction":"M14","code":"002.0","libelle":"DEFICIT ORDINAIRE REPORTE"}
,{"instruction":"M14","code":"011","libelle":"Charges à caractère général"}
,{"instruction":"M14","code":"011","libelle":"CHARGES A CARACTERE GENERAL"}
,{"instruction":"M14","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M14","code":"012","libelle":"CHARGES DE PERSONNEL ET FRAIS ASSIMILES"}
,{"instruction":"M14","code":"013","libelle":"Atténuations de charges"}
,{"instruction":"M14","code":"014","libelle":"Atténuations de produits"}
,{"instruction":"M14","code":"020","libelle":"Dépenses imprévues"}
,{"instruction":"M14","code":"020","libelle":"Dépenses imprévues - section d'investissement"}
,{"instruction":"M14","code":"021","libelle":"virement à la section d'investissement"}
,{"instruction":"M14","code":"021","libelle":"Virement section de fonctionnement (en section invest.)"}
,{"instruction":"M14","code":"022","libelle":"Provision pour dépense imprévue"}
,{"instruction":"M14","code":"022","libelle":"Dépenses imprévues"}
,{"instruction":"M14","code":"022","libelle":"Dépenses imprévues - section de fonctionnement"}
,{"instruction":"M14","code":"022.000","libelle":"PROVISION POUR DEPENSE IMPREVUE"}
,{"instruction":"M14","code":"023","libelle":"Virement section de fonctionnement (en section invest.)"}
,{"instruction":"M14","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M14","code":"023","libelle":"virement de la section de fonctionnement"}
,{"instruction":"M14","code":"024","libelle":"Produits des cessions des immobilisations"}
,{"instruction":"M14","code":"024","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M14","code":"10","libelle":"Dotation,fonds divers et réserves"}
,{"instruction":"M14","code":"10","libelle":"APPORTS DOTATIONS ET RESERVES"}
,{"instruction":"M14","code":"10","libelle":"Dotations, fonds divers et réserves"}
,{"instruction":"M14","code":"1021","libelle":"Dotations"}
,{"instruction":"M14","code":"1021","libelle":"Dotation"}
,{"instruction":"M14","code":"1021.1.MO","libelle":"Dotation (MO-Pat.)"}
,{"instruction":"M14","code":"10222","libelle":"Fonds de compensation de la TVA"}
,{"instruction":"M14","code":"10222","libelle":"FCTVA"}
,{"instruction":"M14","code":"10223","libelle":"Taxe Locale d'Equipement (T.L.E.)"}
,{"instruction":"M14","code":"10223","libelle":"Fonds d'investissement T.L.E."}
,{"instruction":"M14","code":"10224","libelle":"Versement pour dépassement du PLD"}
,{"instruction":"M14","code":"10225","libelle":"Participation pour dépassement  du COS"}
,{"instruction":"M14","code":"10226","libelle":"Taxes d'aménagement"}
,{"instruction":"M14","code":"10228","libelle":"Autres fonds globalisés d'investissement"}
,{"instruction":"M14","code":"102291","libelle":"Reprise sur FCTVA"}
,{"instruction":"M14","code":"102292","libelle":"Reprise sur autres fonds globalisés d'investissement"}
,{"instruction":"M14","code":"1025","libelle":"Dons et legs en capital"}
,{"instruction":"M14","code":"10251","libelle":"Dons et legs en capital"}
,{"instruction":"M14","code":"10251.1.MO","libelle":"Dons et legs en capital (MO - Pat)"}
,{"instruction":"M14","code":"1027","libelle":"Affectation"}
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,{"instruction":"M14","code":"1068","libelle":"Excédents de fonctionnement capitalisés"}
,{"instruction":"M14","code":"1068","libelle":"Excédent de fonctionnement capitalisé"}
,{"instruction":"M14","code":"1068","libelle":"Excédents de fonctionnerment capitalisés"}
,{"instruction":"M14","code":"11","libelle":"Report à nouveau (solde créditeur ou débiteur)"}
,{"instruction":"M14","code":"110","libelle":"Report à nouveau (solde créditeur)"}
,{"instruction":"M14","code":"119","libelle":"Report à nouveau (solde débiteur)"}
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,{"instruction":"M14","code":"13","libelle":"SUBVENTIONS D'INVESTISSEMENTS"}
,{"instruction":"M14","code":"1311","libelle":"Subventions d'équipement  transf. - Etat et Ets nationaux"}
,{"instruction":"M14","code":"1311","libelle":"Subvention d' état et établissements nationaux"}
,{"instruction":"M14","code":"1312","libelle":"Subventions d'équipement  transférables - Régions"}
,{"instruction":"M14","code":"1313","libelle":"Subventions d'équipement  transférables - Départements"}
,{"instruction":"M14","code":"1313","libelle":"Subvention d'équipement transférable - département"}
,{"instruction":"M14","code":"1313","libelle":"Subvention d'équipement   du département"}
,{"instruction":"M14","code":"1314","libelle":"subvenion d'équipements  transférables-communes-"}
,{"instruction":"M14","code":"13141","libelle":"subv. d'équipements transférables-communes"}
,{"instruction":"M14","code":"13141.1.MO","libelle":"Subv d'équip transférables - Communes membres GFP (MO-Pat)"}
,{"instruction":"M14","code":"13151","libelle":"Subventions d'équipement transférables - GFP de rattachement"}
,{"instruction":"M14","code":"13158","libelle":"Subv. équipement transf. autres groupements de collectivités"}
,{"instruction":"M14","code":"1316","libelle":"Autres établissements publics locaux"}
,{"instruction":"M14","code":"1317","libelle":"Budget communautaire et fonds structurels"}
,{"instruction":"M14","code":"1318","libelle":"Subvention d'équipement transférable autre"}
,{"instruction":"M14","code":"1318","libelle":"Autres"}
,{"instruction":"M14","code":"1321","libelle":"Subventions d'équipement non transf. - Etat et Ets nationaux"}
,{"instruction":"M14","code":"1322","libelle":"Subventions d'équipement non transférables - Régions"}
,{"instruction":"M14","code":"1322.AP","libelle":"Subventions d'équipement non transférables - Régions (AP)"}
,{"instruction":"M14","code":"1323","libelle":"subvention d'quipement département"}
,{"instruction":"M14","code":"1323","libelle":"Subventions d'équipement non transférables - Départements"}
,{"instruction":"M14","code":"1323.AP","libelle":"Subv d'équipement non transférables - Départements (AP)"}
,{"instruction":"M14","code":"13251","libelle":"Subv.d'équipement non transf. GFP de rattachement"}
,{"instruction":"M14","code":"1326","libelle":"Autres établissements publics locaux"}
,{"instruction":"M14","code":"1327","libelle":"Subventions d'équipement non transférables - Europe"}
,{"instruction":"M14","code":"1328","libelle":"Subventions d'équipement non transférables - Autres"}
,{"instruction":"M14","code":"1328","libelle":"Autres subv.d'investissement non transférables"}
,{"instruction":"M14","code":"1328.AP","libelle":"Subventions d'équipement non transférables - Autres (AP)"}
,{"instruction":"M14","code":"1328.1.MO","libelle":"Subv d'équipt non transférables - Autres (MO - Pat)"}
,{"instruction":"M14","code":"1331","libelle":"DGE"}
,{"instruction":"M14","code":"1332","libelle":"Amendes de police"}
,{"instruction":"M14","code":"1333","libelle":"PAE (Plan d'Aménagement d'Ensemble)"}
,{"instruction":"M14","code":"1334","libelle":"Contributions locales temporaires"}
,{"instruction":"M14","code":"1335","libelle":"Participation pour non réalisation d'aires de stationnement"}
,{"instruction":"M14","code":"1336","libelle":"Versement de transport"}
,{"instruction":"M14","code":"1341","libelle":"DGE"}
,{"instruction":"M14","code":"1342","libelle":"Amendes de police"}
,{"instruction":"M14","code":"1343","libelle":"PAE (Plan d'Aménagement d'Ensemble)"}
,{"instruction":"M14","code":"1344","libelle":"Contributions locales temporaires"}
,{"instruction":"M14","code":"1345","libelle":"Participation pour non réalisation d'aires de stationnement"}
,{"instruction":"M14","code":"1346","libelle":"Versement de transport"}
,{"instruction":"M14","code":"1381","libelle":"Etat et établissements nationaux"}
,{"instruction":"M14","code":"1382","libelle":"Régions"}
,{"instruction":"M14","code":"1383","libelle":"Départements"}
,{"instruction":"M14","code":"1384","libelle":"Communes"}
,{"instruction":"M14","code":"1385","libelle":"Groupements de collectivités et collect.à statut particulier"}
,{"instruction":"M14","code":"1386","libelle":"Autres établissements publics locaux"}
,{"instruction":"M14","code":"1387","libelle":"Budget communautaire et fonds structurels"}
,{"instruction":"M14","code":"1388","libelle":"Autres"}
,{"instruction":"M14","code":"1388","libelle":"Subvention d'investissement non transférables - Autres"}
,{"instruction":"M14","code":"139","libelle":"subvention d'équipement transfrée au compte de résultat"}
,{"instruction":"M14","code":"1391","libelle":"Subventions d'équipement"}
,{"instruction":"M14","code":"13911","libelle":"Subv d'équipmt-Etat et étab nationaux"}
,{"instruction":"M14","code":"13911.MO","libelle":"Subv d'équipement transférées Etat (MO)"}
,{"instruction":"M14","code":"13912","libelle":"Subv d'équipmt-Régions"}
,{"instruction":"M14","code":"13912.MO","libelle":"Subvention d'équipement régions (régions) (MO)"}
,{"instruction":"M14","code":"13913","libelle":"Subvention d'investis. Dépt transférée au compte de résultat"}
,{"instruction":"M14","code":"13913","libelle":"Subvention  d'équipement-Départements"}
,{"instruction":"M14","code":"13913.MO","libelle":"Subvention  d'équipement-Départements (MO)"}
,{"instruction":"M14","code":"13914","libelle":"subventions d'équipement communes"}
,{"instruction":"M14","code":"139141","libelle":"Subv. équip.transf .cpte résultat - communes membres GFP"}
,{"instruction":"M14","code":"139141.MO","libelle":"Subv. équip.transf .cpte résultat - communes membres GFP (MO"}
,{"instruction":"M14","code":"139151","libelle":"Subv d'équip transf - group collectivité GFP de rattachement"}
,{"instruction":"M14","code":"139151.MO","libelle":"Subv d'équip transf - groupe collectivité GFP de rattach (MO"}
,{"instruction":"M14","code":"13918","libelle":"Autres subv d'équipement transérées au compte de résultat"}
,{"instruction":"M14","code":"13918","libelle":"AUTRES SUBVENTIONS D'EQUIPEMENT"}
,{"instruction":"M14","code":"13918","libelle":"Subvention investis. autres transférée au compte de résultat"}
,{"instruction":"M14","code":"13918.MO","libelle":"Autres subv d'équipement transérées compte de résultat (MO)"}
,{"instruction":"M14","code":"13931","libelle":"DGE"}
,{"instruction":"M14","code":"13932","libelle":"Amendes de police"}
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,{"instruction":"M14","code":"13934","libelle":"Surtaxes locales temporaires"}
,{"instruction":"M14","code":"13935","libelle":"Participations pour non réalisation d'aires de stationnement"}
,{"instruction":"M14","code":"13936","libelle":"Participations pour voirie et réseaux"}
,{"instruction":"M14","code":"15","libelle":"Reprises sur provisions pour risques et charges"}
,{"instruction":"M14","code":"15","libelle":"Provisions pour risques et charges"}
,{"instruction":"M14","code":"15112","libelle":"Provisions pour litiges"}
,{"instruction":"M14","code":"15112.MO","libelle":"Provisions pour litiges (MO)"}
,{"instruction":"M14","code":"15171","libelle":"Provisions pour garanties d'emprunts (non budgétaires)"}
,{"instruction":"M14","code":"15172","libelle":"Provisions pour garanties d'emprunts (budgétaires)"}
,{"instruction":"M14","code":"1518","libelle":"Provisions pour risques et charges"}
,{"instruction":"M14","code":"1518","libelle":"Reprise sur provisions pour risques et charges"}
,{"instruction":"M14","code":"15181","libelle":"Autres provisions pour risques (non budgétaires)"}
,{"instruction":"M14","code":"15182","libelle":"Autres provisions pour risque (budgétaires)"}
,{"instruction":"M14","code":"15182","libelle":"Autres provisions pour risques (budgétaires)"}
,{"instruction":"M14","code":"15721","libelle":"Provisions pour grosses réparations (non budgétaires)"}
,{"instruction":"M14","code":"15722","libelle":"Provisions pour grosses réparations (budgétaires)"}
,{"instruction":"M14","code":"16","libelle":"Emprunts et dettes assimilées"}
,{"instruction":"M14","code":"16","libelle":"EMPRUNTS ET DETTES ASSIMILEES"}
,{"instruction":"M14","code":"163","libelle":"Emprunts obligataires"}
,{"instruction":"M14","code":"164","libelle":"Emprunt auprès des établissements de crédits"}
,{"instruction":"M14","code":"164","libelle":"Emprunts auprès des établissements de crédits"}
,{"instruction":"M14","code":"1641","libelle":"Emprunts en unités monétaires de la zone euro"}
,{"instruction":"M14","code":"1641","libelle":"Emprunts et dettes"}
,{"instruction":"M14","code":"1641","libelle":"Remboursement emprunt"}
,{"instruction":"M14","code":"1641","libelle":"emprunts auprès des établissement de crédits"}
,{"instruction":"M14","code":"1641","libelle":"Emprunts en euros"}
,{"instruction":"M14","code":"1641.00","libelle":"Emprunts en euros (dette non récupérable)"}
,{"instruction":"M14","code":"1641.10","libelle":"Emprunts en euros (dette récupérable)"}
,{"instruction":"M14","code":"1641.10","libelle":"Emprunt Crédit Local de France"}
,{"instruction":"M14","code":"1641.30","libelle":"Emprunt Caisse Régionale de Crédit Agricole"}
,{"instruction":"M14","code":"1641.40","libelle":"Emprunt Banque de Crédit Mutuel pour Entreprise"}
,{"instruction":"M14","code":"1641.90","libelle":"Emprunt Société Générale"}
,{"instruction":"M14","code":"1643","libelle":"Emprunts en devises"}
,{"instruction":"M14","code":"16441","libelle":"Opérations afférentes à l'emprunt"}
,{"instruction":"M14","code":"16441.0","libelle":"Opérations afférentes à l'emprunt"}
,{"instruction":"M14","code":"16441.1","libelle":"Opérations afférentes à l'emprunt DEXIA"}
,{"instruction":"M14","code":"16449","libelle":"Opérations afférentes option tirage lignes trésorerie"}
,{"instruction":"M14","code":"16449.0","libelle":"Opérations afférentes à l'option tirage sur ligne trésorerie"}
,{"instruction":"M14","code":"16451","libelle":"Remb temporaires emprunts auprès établissem crédits (euros)"}
,{"instruction":"M14","code":"16452","libelle":"Remb temporaires emprunts auprès établissem crédits (devise)"}
,{"instruction":"M14","code":"165","libelle":"Dépôts et cautionnements reçus"}
,{"instruction":"M14","code":"165","libelle":"Dépôts et cautionnements"}
,{"instruction":"M14","code":"165","libelle":"Dépots et cautionnements reçus"}
,{"instruction":"M14","code":"166","libelle":"Refinancement de dette"}
,{"instruction":"M14","code":"1671","libelle":"Avances consolidées du Trésor"}
,{"instruction":"M14","code":"1672","libelle":"Emprunts sur comptes spéciaux du Trésor"}
,{"instruction":"M14","code":"1675","libelle":"Dettes pour METP"}
,{"instruction":"M14","code":"1676","libelle":"Dettes envers locataires-acquéreurs"}
,{"instruction":"M14","code":"1678","libelle":"Autres emprunts et dettes"}
,{"instruction":"M14","code":"16811","libelle":"Organismes d'assurances"}
,{"instruction":"M14","code":"16811.0","libelle":"Emprunts auprès d'organismes assurances"}
,{"instruction":"M14","code":"16811.1","libelle":"Emprunt Caisse Régionale d'Assurance Maladie"}
,{"instruction":"M14","code":"16811.2","libelle":"Emprunt CANCAVA"}
,{"instruction":"M14","code":"16812","libelle":"Entreprises non financières"}
,{"instruction":"M14","code":"16813","libelle":"Particuliers"}
,{"instruction":"M14","code":"16814","libelle":"Etranger"}
,{"instruction":"M14","code":"16818","libelle":"Autres prêteurs"}
,{"instruction":"M14","code":"16818.1","libelle":"Emprunts CAF"}
,{"instruction":"M14","code":"16818.1","libelle":"Avances de la C.A.F."}
,{"instruction":"M14","code":"16871","libelle":"Etat et établissements nationaux"}
,{"instruction":"M14","code":"16872","libelle":"Régions"}
,{"instruction":"M14","code":"16873","libelle":"Départements"}
,{"instruction":"M14","code":"16876","libelle":"Autres établissements publics locaux"}
,{"instruction":"M14","code":"16876.0","libelle":"Rbt. emprunts à l'opac"}
,{"instruction":"M14","code":"16878","libelle":"Autres organismes"}
,{"instruction":"M14","code":"16882","libelle":"interêts courus non échus"}
,{"instruction":"M14","code":"16882","libelle":"Intérêts courus non échus"}
,{"instruction":"M14","code":"16883","libelle":"Intérêts courus sur emprunts obligataires"}
,{"instruction":"M14","code":"16884","libelle":"Intérêts courus sur emprunts auprès des établ de crédits"}
,{"instruction":"M14","code":"16888","libelle":"Intérêts sur autres emprunts et dettes assimilées"}
,{"instruction":"M14","code":"18","libelle":"Compte de liaison"}
,{"instruction":"M14","code":"181","libelle":"compte de liaisons"}
,{"instruction":"M14","code":"19","libelle":"Diff. sur les réal. d'immob. non financieres"}
,{"instruction":"M14","code":"19","libelle":"Différences sur réalisation d'immob. non financières"}
,{"instruction":"M14","code":"19","libelle":"Différence sur réalisation  d'immobilisation"}
,{"instruction":"M14","code":"192","libelle":"plus value sur cession des immobilisations"}
,{"instruction":"M14","code":"192","libelle":"Moins-value sur réalisation"}
,{"instruction":"M14","code":"192","libelle":"Différence sur réalisations d'immobilisations"}
,{"instruction":"M14","code":"192","libelle":"Plus ou moins values sur cessions d'immobilisations"}
,{"instruction":"M14","code":"192.MO","libelle":"Plus ou moins values sur cessions d'immobilisations (MO)"}
,{"instruction":"M14","code":"193","libelle":"aurtres différences sur réalisations d'immobilisations"}
,{"instruction":"M14","code":"193","libelle":"Autres différences sur réalisations d'immobilisations"}
,{"instruction":"M14","code":"20","libelle":"Immobilisations incorporelles"}
,{"instruction":"M14","code":"203","libelle":"Frais d'études"}
,{"instruction":"M14","code":"2031","libelle":"Frais d'études"}
,{"instruction":"M14","code":"2031","libelle":"Frais études"}
,{"instruction":"M14","code":"2031","libelle":"Etudes"}
,{"instruction":"M14","code":"2031.AP","libelle":"Frais d'études (AP)"}
,{"instruction":"M14","code":"2031.HT01","libelle":"Frais d'études (HT) - Act. 01"}
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,{"instruction":"M14","code":"2031.MO","libelle":"Immo corporelles Op Patrimoniales"}
,{"instruction":"M14","code":"2031.1.MO","libelle":"Frais d'études (MO - Pat.)"}
,{"instruction":"M14","code":"2031.6","libelle":"Frais d'études (HS)"}
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,{"instruction":"M14","code":"2041512","libelle":"GFP de rattachement-Bâtiments&installations"}
,{"instruction":"M14","code":"2041513","libelle":"GFP de rattachement-Projets d'infrastructure"}
,{"instruction":"M14","code":"20416","libelle":"Subvention d'équipement établissements et services ratachés"}
,{"instruction":"M14","code":"2041611","libelle":"CCAS- Biens mobiliers, matériels, études"}
,{"instruction":"M14","code":"2041621","libelle":"Subv. équipement CCAS- mobiliers, matériels, études"}
,{"instruction":"M14","code":"2041622","libelle":"CCAS- Bâtiments et installations"}
,{"instruction":"M14","code":"2041623","libelle":"CCAS- Projets d'infrastructure"}
,{"instruction":"M14","code":"20417","libelle":"Subvention d'équipement autres ets publics"}
,{"instruction":"M14","code":"204171","libelle":"Subv. équip autres établ. publ locaux-Biens mobiliers, mat."}
,{"instruction":"M14","code":"204172","libelle":"Subv. équip autres établ. publics locaux-Bâtiments"}
,{"instruction":"M14","code":"204173","libelle":"Subv. équip autres établ. publics locaux-Projets infrastruct"}
,{"instruction":"M14","code":"20421","libelle":"Subv d'équip aux personnes droit privé-Biens mobiliers"}
,{"instruction":"M14","code":"20421.AP","libelle":"Subv d'équip aux personnes droit privé-Biens mobiliers (AP)"}
,{"instruction":"M14","code":"20422","libelle":"Subv d'équip aux personnes droit privé-Bâtiments"}
,{"instruction":"M14","code":"20422.AP","libelle":"Subv d'équip aux personnes droit privé-Bâtiments (AP)"}
,{"instruction":"M14","code":"20423","libelle":"Subv d'équip aux personnes droit privé-Projets infrastructur"}
,{"instruction":"M14","code":"204412","libelle":"Subv d'équi- Organ publics- Bât et Installations"}
,{"instruction":"M14","code":"204412.1.M","libelle":"Subv d'équi- Organ publics- Bât et Installations (MO-Pat)"}
,{"instruction":"M14","code":"204412.1.MO","libelle":"Subv d'équi- Organ publics- Bât et Installations (MO - Pat)"}
,{"instruction":"M14","code":"204421","libelle":"Subv. équipement en nature biens mobiliers, matériel, études"}
,{"instruction":"M14","code":"204421.1.M","libelle":"Subv. nature biens mobiliers, matériel et études (MO - Pat.)"}
,{"instruction":"M14","code":"205","libelle":"Concessions et droits similaires, brevets, licences, marques"}
,{"instruction":"M14","code":"2051","libelle":"Concessions et droits similaires"}
,{"instruction":"M14","code":"2051.1.MO","libelle":"Concessions et droits similaires (MO - Pat )"}
,{"instruction":"M14","code":"2051.6","libelle":"Concessions et droits similaires"}
,{"instruction":"M14","code":"2052","libelle":"Quotas de gaz à effet de serre"}
,{"instruction":"M14","code":"2088","libelle":"Autres immobilisations incorporelles"}
,{"instruction":"M14","code":"21","libelle":"IMMOBILISATIONS CORPORELLES"}
,{"instruction":"M14","code":"21","libelle":"Immobilisations corporelles"}
,{"instruction":"M14","code":"2111","libelle":"Immobilisations corporelles - terrains nus"}
,{"instruction":"M14","code":"2111","libelle":"Terrains nus"}
,{"instruction":"M14","code":"2112","libelle":"Immo. corporelles - terrains de voirie"}
,{"instruction":"M14","code":"2113","libelle":"Terrains aménagés autres que voirie"}
,{"instruction":"M14","code":"2113.MO","libelle":"Terrains aménagés autres que voirie (MO)"}
,{"instruction":"M14","code":"2113.00","libelle":"Terrains aménagés autres que voirie"}
,{"instruction":"M14","code":"2113.06","libelle":"Terrains aménagés autres que voirie"}
,{"instruction":"M14","code":"2113.09","libelle":"Terrains aménagés autres que voirie"}
,{"instruction":"M14","code":"2114","libelle":"Terrains de gisement"}
,{"instruction":"M14","code":"2115","libelle":"Terrains bâtis"}
,{"instruction":"M14","code":"2115","libelle":"Immobilisations corporelles - terrains bâtis"}
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,{"instruction":"M14","code":"28181.MO","libelle":"Autres inst.générales, agencements aménagements divers (MO)"}
,{"instruction":"M14","code":"28182","libelle":"Matériel de transport"}
,{"instruction":"M14","code":"28182","libelle":"Matériel de transports"}
,{"instruction":"M14","code":"28182.MO","libelle":"Matériel de transports (MO)"}
,{"instruction":"M14","code":"28183","libelle":"Matériel de bureau et matériel informatique"}
,{"instruction":"M14","code":"28183.MO","libelle":"Matériel de bureau et matériel informatique (MO)"}
,{"instruction":"M14","code":"28184","libelle":"Mobilier"}
,{"instruction":"M14","code":"28184","libelle":"Mobillier"}
,{"instruction":"M14","code":"28184.MO","libelle":"Mobillier (MO)"}
,{"instruction":"M14","code":"28188","libelle":"Autres immobilisations corporelles"}
,{"instruction":"M14","code":"28188","libelle":"Amortissements autres immo corporelles"}
,{"instruction":"M14","code":"28188","libelle":"Autres"}
,{"instruction":"M14","code":"28188.MO","libelle":"Autres (MO)"}
,{"instruction":"M14","code":"29","libelle":"Provisions pour dépréciation des immobilisations"}
,{"instruction":"M14","code":"45","libelle":"Comptabilité distincte rattachée"}
,{"instruction":"M14","code":"4541","libelle":"Travaux effectués d'office pour cpt de tiers - dépenses"}
,{"instruction":"M14","code":"4541","libelle":"Tvx effectués d'office pour cpt de tiers - dépenses annulées"}
,{"instruction":"M14","code":"4542","libelle":"Trvx effectués office pc tiers recettes"}
,{"instruction":"M14","code":"4542","libelle":"Travaux effectués d'office pour cpt de tiers - recettes"}
,{"instruction":"M14","code":"48","libelle":"Comptes de régularisation"}
,{"instruction":"M14","code":"4812","libelle":"Frais d'acquisition des immobilisations"}
,{"instruction":"M14","code":"4816","libelle":"Frais d'émission des emprunts"}
,{"instruction":"M14","code":"4817","libelle":"Pénalités de renégociation de la dette"}
,{"instruction":"M14","code":"4818","libelle":"Charges à étaler"}
,{"instruction":"M14","code":"486","libelle":"Charges constatées d'avance"}
,{"instruction":"M14","code":"487","libelle":"Produits constatés d'avance"}
,{"instruction":"M14","code":"49","libelle":"Provisions pour dépréciation des comptes de tiers"}
,{"instruction":"M14","code":"4912","libelle":"Provisions p\/ dépréciation comptes redevables (budgétaire)"}
,{"instruction":"M14","code":"4912","libelle":"Provisions pour dépréciation des comptes de redevables"}
,{"instruction":"M14","code":"4912","libelle":"Provisions pour dépréciation de comptes de redevables (budg)"}
,{"instruction":"M14","code":"4912","libelle":"Provisions p\/ dépréciation comptes redevables(budgétaires)"}
,{"instruction":"M14","code":"4912.MO","libelle":"Provisions p\/ dépréciation comptes redevables (MO)"}
,{"instruction":"M14","code":"60","libelle":"Achats et variation des stocks"}
,{"instruction":"M14","code":"60225","libelle":"Livres, disques, cassettes (bibliothèques, médiathèques)"}
,{"instruction":"M14","code":"6041","libelle":"Achats d'études (autres que terrains à aménager)"}
,{"instruction":"M14","code":"6042","libelle":"Achats prestations services (autres que terrains à aménager)"}
,{"instruction":"M14","code":"6042","libelle":"Achat de prestation de service"}
,{"instruction":"M14","code":"6042.6","libelle":"Achats prestations services (HS)"}
,{"instruction":"M14","code":"6045","libelle":"Achats d'études, prestations services (terrains à aménager)"}
,{"instruction":"M14","code":"605","libelle":"Achats de matériel, équipements et travaux"}
,{"instruction":"M14","code":"606","libelle":"Achats non stockés"}
,{"instruction":"M14","code":"60611","libelle":"Eau et assainissement"}
,{"instruction":"M14","code":"60611","libelle":"Fournitures non stockables - eau et assainissement"}
,{"instruction":"M14","code":"60611.6","libelle":"Fournitures non stockables - eau et assainissement (HS)"}
,{"instruction":"M14","code":"60612","libelle":"Fournitures non stockables - énergie \/ électricité"}
,{"instruction":"M14","code":"60612","libelle":"Energie électricité"}
,{"instruction":"M14","code":"60612.1","libelle":"Electricité"}
,{"instruction":"M14","code":"60612.16","libelle":"Electricité (HS)"}
,{"instruction":"M14","code":"60612.2","libelle":"Gaz"}
,{"instruction":"M14","code":"60612.26","libelle":"Gaz (HS)"}
,{"instruction":"M14","code":"60613","libelle":"Fournitures non stockables - chauffage urbain"}
,{"instruction":"M14","code":"60618","libelle":"Autres founitures non stockables"}
,{"instruction":"M14","code":"60621","libelle":"Combustibles"}
,{"instruction":"M14","code":"60622","libelle":"Fournitures non stockées - carburants"}
,{"instruction":"M14","code":"60622","libelle":"Carburants"}
,{"instruction":"M14","code":"60622.0","libelle":"carburants -lubrifiants"}
,{"instruction":"M14","code":"60623","libelle":"Alimentation"}
,{"instruction":"M14","code":"60623","libelle":"Fournitures non stockées - alimentation"}
,{"instruction":"M14","code":"60623.HT01","libelle":"Alimentation (HT) - Act. 01"}
,{"instruction":"M14","code":"60623.0","libelle":"alimentation divers"}
,{"instruction":"M14","code":"60623.01","libelle":"ALIMENTATION -ENFANTS ADULTES"}
,{"instruction":"M14","code":"60623.02","libelle":"ALIMENTATION - LAIT"}
,{"instruction":"M14","code":"60623.03","libelle":"ALIMENTATION - DIVERS"}
,{"instruction":"M14","code":"606231","libelle":"Alimentation"}
,{"instruction":"M14","code":"606232","libelle":"Fourniture de Lait"}
,{"instruction":"M14","code":"606233","libelle":"Divers alimentation"}
,{"instruction":"M14","code":"606234","libelle":"Kits allergies pour P.A.I."}
,{"instruction":"M14","code":"60623.40","libelle":"Alimentation-HG Bellevue"}
,{"instruction":"M14","code":"60623.41","libelle":"Alimentation-HG Kérangoff"}
,{"instruction":"M14","code":"6062341","libelle":"FOURNIT KITS ALLERGIES"}
,{"instruction":"M14","code":"60623.42","libelle":"Alimentation-HG Kérourien"}
,{"instruction":"M14","code":"60623.43","libelle":"Alimentation-HG Kérédern"}
,{"instruction":"M14","code":"60623.44","libelle":"Alimentation-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"60623.45","libelle":"Alimentation-HG Pontanézen"}
,{"instruction":"M14","code":"60623.46","libelle":"Alimentation-RAM"}
,{"instruction":"M14","code":"60623.6","libelle":"Alimentation (HS)"}
,{"instruction":"M14","code":"60624","libelle":"Carburants - lubrifiants"}
,{"instruction":"M14","code":"60628","libelle":"Produits pharmaceutiques"}
,{"instruction":"M14","code":"60628","libelle":"Autres fournitures non stockées"}
,{"instruction":"M14","code":"60628.0","libelle":"produits pharmaceutiques"}
,{"instruction":"M14","code":"60628.40","libelle":"Pharmacie-HG Bellevue"}
,{"instruction":"M14","code":"60628.41","libelle":"Phamacie-HG Kérangoff"}
,{"instruction":"M14","code":"60628.42","libelle":"Pharmacie-HG Kérourien"}
,{"instruction":"M14","code":"60628.43","libelle":"Pharmacie-HG Kérédern"}
,{"instruction":"M14","code":"60628.44","libelle":"Pharmacie-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"60628.45","libelle":"Pharmacie-HG de Pontanézen"}
,{"instruction":"M14","code":"60631","libelle":"Fournitures d'entretien"}
,{"instruction":"M14","code":"60631.HT01","libelle":"Fournitures d'entretien (HT) - Act. 01"}
,{"instruction":"M14","code":"60631.0","libelle":"produits d'entretien"}
,{"instruction":"M14","code":"606310","libelle":"Produits d'entretien"}
,{"instruction":"M14","code":"60631.40","libelle":"Fournitures d'entretien-HG Bellevue"}
,{"instruction":"M14","code":"60631.41","libelle":"Fournitures d'entretien-HG Kérangoff"}
,{"instruction":"M14","code":"60631.42","libelle":"Fournitures d'entretien-HG Kérourien"}
,{"instruction":"M14","code":"60631.43","libelle":"Fournitures d'entretien-HG Kérédern"}
,{"instruction":"M14","code":"60631.44","libelle":"Fournitures d'entretien-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"60631.45","libelle":"Fournitures d'entretien-HG de Pontanézen"}
,{"instruction":"M14","code":"60631.46","libelle":"Fournitures d'entretien-RAM"}
,{"instruction":"M14","code":"60632","libelle":"Fournitures de petit équipement"}
,{"instruction":"M14","code":"60632.HT01","libelle":"Fournitures de petit équipement (HT) - Act. 01"}
,{"instruction":"M14","code":"60632.0","libelle":"acquisit. petit materiel vaisselle"}
,{"instruction":"M14","code":"60632.1","libelle":"acquisit. petit materiel"}
,{"instruction":"M14","code":"606321","libelle":"Petit matériel - vaisselle"}
,{"instruction":"M14","code":"60632.1DRE","libelle":"FOURNITURE PETIT MATERIEL DRE"}
,{"instruction":"M14","code":"60632.2","libelle":"acquisit. petit mat. divers"}
,{"instruction":"M14","code":"606322","libelle":"Petit matériel pédagogique (12-14 h)"}
,{"instruction":"M14","code":"606322.DRE","libelle":"DRE -  Petit matériel"}
,{"instruction":"M14","code":"606322DRE","libelle":"Acquisition petit matériel - Dispositif de Réussite Educativ"}
,{"instruction":"M14","code":"60632.3","libelle":"acquisit petit mat. c.l.s.h"}
,{"instruction":"M14","code":"606323","libelle":"Habillement"}
,{"instruction":"M14","code":"60632.40","libelle":"Fournitures depetits équipements-HG Bellevue"}
,{"instruction":"M14","code":"60632.41","libelle":"Fourniture de petits équipements-HG Kérangoff"}
,{"instruction":"M14","code":"60632.42","libelle":"Fourniture de petits équipements-HG Kérourien"}
,{"instruction":"M14","code":"60632.43","libelle":"Fournitures de petits équipements-HG Kérédern"}
,{"instruction":"M14","code":"60632.44","libelle":"Fourniture de petit équipement-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"60632.45","libelle":"Fournitures de petits équipements-HG de Pontanézen"}
,{"instruction":"M14","code":"60632.46","libelle":"Fournitures de petit équipement-RAM"}
,{"instruction":"M14","code":"60632.6","libelle":"Fournitures de petit équipement (HS)"}
,{"instruction":"M14","code":"60633","libelle":"Fournitures de voirie"}
,{"instruction":"M14","code":"60636","libelle":"Vêtements de travail"}
,{"instruction":"M14","code":"60636.HT01","libelle":"Vêtements de travail (HT) - Act. 01"}
,{"instruction":"M14","code":"60636.0","libelle":"habillement"}
,{"instruction":"M14","code":"60636.40","libelle":"Habillement-HG Bellevue"}
,{"instruction":"M14","code":"60636.41","libelle":"Habillement-HG Kérangoff"}
,{"instruction":"M14","code":"60636.42","libelle":"Habillement-HG Kérourien"}
,{"instruction":"M14","code":"60636.43","libelle":"Habillement-HG Kérédern"}
,{"instruction":"M14","code":"60636.44","libelle":"Habillement-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"60636.45","libelle":"Habillement-HG  Pontanézen"}
,{"instruction":"M14","code":"6064","libelle":"Fournitures administratives"}
,{"instruction":"M14","code":"6064","libelle":"Fournitures de bureau"}
,{"instruction":"M14","code":"6064.00","libelle":"fournitures bureau"}
,{"instruction":"M14","code":"6065","libelle":"Livres, disques, cassettes.. (bibliothèques et médiathèques)"}
,{"instruction":"M14","code":"6065.40","libelle":"Livres, disques ...-HG Bellevue"}
,{"instruction":"M14","code":"6065.41","libelle":"Livres, disques ...-HG Kérangoff"}
,{"instruction":"M14","code":"6065.42","libelle":"Livres, disques ...-HG Kérourien"}
,{"instruction":"M14","code":"6065.43","libelle":"Livres,disques ...-HG Kérédern"}
,{"instruction":"M14","code":"6065.44","libelle":"Livres, disques ...-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6065.45","libelle":"Livres, disques ...-HG Pontanézen"}
,{"instruction":"M14","code":"6065.46","libelle":"Livres, disques, ...(bibliothèque, médiathèque)-RAM"}
,{"instruction":"M14","code":"6065.6","libelle":"Livres,disques et cassettes"}
,{"instruction":"M14","code":"6067","libelle":"Fournitures scolaires"}
,{"instruction":"M14","code":"6067.6","libelle":"Fournitures scolaires (HS)"}
,{"instruction":"M14","code":"6068","libelle":"Autres fournitures"}
,{"instruction":"M14","code":"6068","libelle":"Autre frais divers"}
,{"instruction":"M14","code":"6068","libelle":"Autres matières et fournitures"}
,{"instruction":"M14","code":"6068.HT01","libelle":"Autres matières et fournitures (HT) - Act. 01"}
,{"instruction":"M14","code":"6068.1","libelle":"Autres matières et fournitures des locaux extérieurs"}
,{"instruction":"M14","code":"6068.40","libelle":"Autres matières et fournitures-HG Bellevue"}
,{"instruction":"M14","code":"6068.41","libelle":"Autres matières et fournitures-HG Kérangoff"}
,{"instruction":"M14","code":"6068.42","libelle":"Autres matières et fournitures-HG Kérourien"}
,{"instruction":"M14","code":"6068.43","libelle":"Autres matières et fournitures-HG Kérédern"}
,{"instruction":"M14","code":"6068.44","libelle":"Autres matières et fournitures-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6068.45","libelle":"Autres matières et fournitures-HG de Pontanézen"}
,{"instruction":"M14","code":"6068.46","libelle":"Autres matières et fournitures-RAM"}
,{"instruction":"M14","code":"6068.6","libelle":"Achats non stockés - autres matières et fournitures (HS)"}
,{"instruction":"M14","code":"6068.7","libelle":"Autres matières et fournitures (Rythmes scolaires)"}
,{"instruction":"M14","code":"60688.0","libelle":"autres fournitures"}
,{"instruction":"M14","code":"608","libelle":"Frais accessoires sur terrains en cours d'aménagement"}
,{"instruction":"M14","code":"6091","libelle":"R.R.R obtenus sur achats de matières premières & fournitures"}
,{"instruction":"M14","code":"6092","libelle":"R.R.R obtenus sur achats d'autres approvisionnements stockés"}
,{"instruction":"M14","code":"6094","libelle":"R.R.R obtenus sur achats d'études et prestations de services"}
,{"instruction":"M14","code":"6095","libelle":"R.R.R obtenus sur achats de matériel, équipements et travaux"}
,{"instruction":"M14","code":"6096","libelle":"R.R.R obtenus sur achats d'approvisionnements non stockés"}
,{"instruction":"M14","code":"6097","libelle":"R.R.R sur achats de marchandises"}
,{"instruction":"M14","code":"61","libelle":"Services extérieurs"}
,{"instruction":"M14","code":"611","libelle":"Contrats de prestations de services"}
,{"instruction":"M14","code":"611.0","libelle":"Prestations de service  (Restauration)"}
,{"instruction":"M14","code":"611.6","libelle":"Contrats de prestations de services (HS)"}
,{"instruction":"M14","code":"6122","libelle":"Crédit-bail mobilier"}
,{"instruction":"M14","code":"6125","libelle":"Crédit-bail immobilier"}
,{"instruction":"M14","code":"613","libelle":"Locations"}
,{"instruction":"M14","code":"6132","libelle":"Locations immobilières"}
,{"instruction":"M14","code":"6132.00","libelle":"LOCATIONS MOBILIERES"}
,{"instruction":"M14","code":"6135","libelle":"Locations mobilières"}
,{"instruction":"M14","code":"6135.B2016","libelle":"Locations mobilières - (Brest 2016)"}
,{"instruction":"M14","code":"6135.1","libelle":"Locations mobilières - Locaux extérieurs"}
,{"instruction":"M14","code":"6135.6","libelle":"Locations mobilières (HS)"}
,{"instruction":"M14","code":"61358","libelle":"Locations mobilières - Autres"}
,{"instruction":"M14","code":"61358.B2016","libelle":"Locations mobilières - Autres - (Brest 2016)"}
,{"instruction":"M14","code":"614","libelle":"charges locatives"}
,{"instruction":"M14","code":"614","libelle":"Charges locatives et de copropriété"}
,{"instruction":"M14","code":"615","libelle":"Entretien et réparations"}
,{"instruction":"M14","code":"61521","libelle":"Entretien et réparations - terrains"}
,{"instruction":"M14","code":"61521","libelle":"Entretien de terrains"}
,{"instruction":"M14","code":"61522","libelle":"Entretien et réparations de  bâtiments"}
,{"instruction":"M14","code":"61522","libelle":"Entretien de bâtiment"}
,{"instruction":"M14","code":"61522","libelle":"Entretien et réparations - bâtiments"}
,{"instruction":"M14","code":"61522.HT01","libelle":"Entretien et réparations - bâtiments (HT) - Act. 01"}
,{"instruction":"M14","code":"615221","libelle":"Entretien bâtiments publics"}
,{"instruction":"M14","code":"615221","libelle":"Entretien - bâtiments Publics"}
,{"instruction":"M14","code":"615221.HT01","libelle":"Entretien et réparations - terrains (HT) - Act. 01"}
,{"instruction":"M14","code":"615228","libelle":"Entretien et réparations sur biens immobiliers"}
,{"instruction":"M14","code":"615228","libelle":"Entretien et réparations - Autres bâtiments"}
,{"instruction":"M14","code":"61523","libelle":"Entretien et réparations - voies et réseaux"}
,{"instruction":"M14","code":"61523","libelle":"Entretien voie et réseau"}
,{"instruction":"M14","code":"615231","libelle":"Entretien et réparations de voiries"}
,{"instruction":"M14","code":"615231","libelle":"Entretien voirie"}
,{"instruction":"M14","code":"615232","libelle":"Entretien et réparations des réseaux"}
,{"instruction":"M14","code":"61523.6","libelle":"Voies et réseaux (HS)"}
,{"instruction":"M14","code":"61524","libelle":"Bois et forêts"}
,{"instruction":"M14","code":"61551","libelle":"Matériel roulant"}
,{"instruction":"M14","code":"61551","libelle":"Entretien et réparations matériel roulant"}
,{"instruction":"M14","code":"61558","libelle":"Entretien et réparations - autres biens mobiliers"}
,{"instruction":"M14","code":"61558","libelle":"Entretien - réparation matériel"}
,{"instruction":"M14","code":"61558","libelle":"Entretien et réparations autres biens mobiliers"}
,{"instruction":"M14","code":"61558.HT01","libelle":"Autres biens mobiliers (HT) - Act. 01"}
,{"instruction":"M14","code":"61558.0","libelle":"entretien -reparation materiel"}
,{"instruction":"M14","code":"61558.40","libelle":"Entretien et réparation autres biens mobiliers-HG Bellevue"}
,{"instruction":"M14","code":"61558.41","libelle":"Entretien et réparation autres biens mobiliers-HG Kérangoff"}
,{"instruction":"M14","code":"61558.42","libelle":"Entretien et réparation autres biens mobiliers-HG Kérourien"}
,{"instruction":"M14","code":"61558.43","libelle":"Entretien et réparation autres biens mobiliers"}
,{"instruction":"M14","code":"61558.44","libelle":"Entretien et répar autres biens mobiliers-HG Pen ar Créac"}
,{"instruction":"M14","code":"61558.45","libelle":"Entretien et réparations autres biens mobiliers-HG de Pontan"}
,{"instruction":"M14","code":"6156","libelle":"Maintenance"}
,{"instruction":"M14","code":"6156.HT01","libelle":"Maintenance (HT) - Act 01"}
,{"instruction":"M14","code":"616","libelle":"Primes d'assurances"}
,{"instruction":"M14","code":"616","libelle":"Primes d'assurance"}
,{"instruction":"M14","code":"616","libelle":"Assurances"}
,{"instruction":"M14","code":"616","libelle":"Primes d'Assurance"}
,{"instruction":"M14","code":"6161","libelle":"Assurances multirisques"}
,{"instruction":"M14","code":"6161","libelle":"Assurances"}
,{"instruction":"M14","code":"6161","libelle":"Primes d'assurance Multirisques"}
,{"instruction":"M14","code":"616.400","libelle":"primes d'assurances"}
,{"instruction":"M14","code":"6168","libelle":"Assurances autres"}
,{"instruction":"M14","code":"617","libelle":"Etudes et recherches"}
,{"instruction":"M14","code":"617.HT02","libelle":"Etudes et recherches (HT) -Act 02"}
,{"instruction":"M14","code":"617.PCT","libelle":"Etudes et recherches - Plan Climat territorial"}
,{"instruction":"M14","code":"618","libelle":"Divers"}
,{"instruction":"M14","code":"6182","libelle":"Documentation générale"}
,{"instruction":"M14","code":"6182","libelle":"Documentation générale et technique"}
,{"instruction":"M14","code":"6182.00","libelle":"documentation generale"}
,{"instruction":"M14","code":"6182.40","libelle":"Documentation générale-HG Bellevue"}
,{"instruction":"M14","code":"6182.41","libelle":"Documentation générale-HG Kérangoff"}
,{"instruction":"M14","code":"6182.42","libelle":"Documentation générale-HG Kérourien"}
,{"instruction":"M14","code":"6182.43","libelle":"Documentation générale-HG Kérédern"}
,{"instruction":"M14","code":"6182.44","libelle":"Documentation-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6182.45","libelle":"Documentation générale-HG de Pontanézen"}
,{"instruction":"M14","code":"6184","libelle":"Versements à des organismes de formation"}
,{"instruction":"M14","code":"6184.DRE","libelle":"DRE - Formation"}
,{"instruction":"M14","code":"6185","libelle":"Frais de colloques et de séminaires"}
,{"instruction":"M14","code":"6185","libelle":"Frais de colloques et séminaires"}
,{"instruction":"M14","code":"6188","libelle":"Autres frais divers"}
,{"instruction":"M14","code":"6188","libelle":"Prestations de service - divers"}
,{"instruction":"M14","code":"6188.ACC","libelle":"Autres frais divers (Action culturelle et Communication)"}
,{"instruction":"M14","code":"6188.B2016","libelle":"Autres frais divers - (Brest 2016)"}
,{"instruction":"M14","code":"6188.DRE","libelle":"DRE -Prestations de service informatique"}
,{"instruction":"M14","code":"6188.HT01","libelle":"Autres frais divers (HT) - Act. 01"}
,{"instruction":"M14","code":"6188.HT02","libelle":"Autres frais divers (HT) - Act 02"}
,{"instruction":"M14","code":"6188.JO","libelle":"Autres frais divers-JO 2016"}
,{"instruction":"M14","code":"6188.PE","libelle":"Autres frais divers (Projet européen)"}
,{"instruction":"M14","code":"6188.PROV","libelle":"Autres frais divers  - article provisoire"}
,{"instruction":"M14","code":"6188.00","libelle":"prestat.serv. traitements informatiques"}
,{"instruction":"M14","code":"6188.1","libelle":"Autres frais divers des locaux extérieurs"}
,{"instruction":"M14","code":"6188.20","libelle":"prestat. serv. diverses"}
,{"instruction":"M14","code":"6188.40","libelle":"Autres frais divers-HG Bellevue"}
,{"instruction":"M14","code":"6188.41","libelle":"Autres frais divers-HG Kérangoff"}
,{"instruction":"M14","code":"6188.42","libelle":"Autres frais divers-HG Kérourien"}
,{"instruction":"M14","code":"6188.43","libelle":"Autres frais divers-HG Kérédern"}
,{"instruction":"M14","code":"6188.44","libelle":"Autres frais divers-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6188.45","libelle":"Autres frais divers-HG de Pontanézen"}
,{"instruction":"M14","code":"6188.46","libelle":"Autres frais divers-RAM"}
,{"instruction":"M14","code":"6188.6","libelle":"Autres frais divers (HS)"}
,{"instruction":"M14","code":"6188.7","libelle":"Autres frais divers (Rythmes scolaires)"}
,{"instruction":"M14","code":"619","libelle":"R.R.R obtenus sur services extérieurs"}
,{"instruction":"M14","code":"62","libelle":"Autres services extérieurs"}
,{"instruction":"M14","code":"621","libelle":"Personnel extérieur au service"}
,{"instruction":"M14","code":"6215","libelle":"Personnel affecté par la collectivité de rattachement"}
,{"instruction":"M14","code":"6216","libelle":"Personnel affecté par le GPF de rattachement"}
,{"instruction":"M14","code":"622","libelle":"Rémunérations d'intermédiaires"}
,{"instruction":"M14","code":"6225","libelle":"Rémunérations diverses"}
,{"instruction":"M14","code":"6225","libelle":"Indemnités au comptable et aux régisseurs"}
,{"instruction":"M14","code":"6225","libelle":"Indemnités aux comptables et aux régisseurs"}
,{"instruction":"M14","code":"6225.DRE","libelle":"DRE - Rémunérations diverses"}
,{"instruction":"M14","code":"6225.00","libelle":"remunerations diverses"}
,{"instruction":"M14","code":"6226","libelle":"Honoraires"}
,{"instruction":"M14","code":"6226.46","libelle":"Honoraires-RAM"}
,{"instruction":"M14","code":"6227","libelle":"Frais d'actes et de contentieux"}
,{"instruction":"M14","code":"6228","libelle":"Rémunération d'intermédiaires et d'honoraires divers"}
,{"instruction":"M14","code":"6228","libelle":"indemnités surveillances cantines"}
,{"instruction":"M14","code":"6228.HT01","libelle":"Rémunération d'intermédiaires et honoraires divers(HT)-Act01"}
,{"instruction":"M14","code":"6228.00","libelle":"indemnites surveillances cantine"}
,{"instruction":"M14","code":"6228.6","libelle":"Rémunération d'intermédiaires et d'honoraires divers (HS)"}
,{"instruction":"M14","code":"623","libelle":"Publicité, publications, relations publiques"}
,{"instruction":"M14","code":"6231","libelle":"Annonces et insertion"}
,{"instruction":"M14","code":"6231","libelle":"Annonces et insertions"}
,{"instruction":"M14","code":"6231.HT02","libelle":"Annonces et insertions (HT) - Act 02"}
,{"instruction":"M14","code":"6231.00","libelle":"ANNONCES INSERTIONS"}
,{"instruction":"M14","code":"6231.6","libelle":"Annonces et insertions (HS)"}
,{"instruction":"M14","code":"6232","libelle":"Fêtes et cérémonies"}
,{"instruction":"M14","code":"6233","libelle":"Foires et expositions"}
,{"instruction":"M14","code":"6236","libelle":"Catalogues et imprimés"}
,{"instruction":"M14","code":"6236.HT01","libelle":"Catalogues et imprimés (HT) - Act. 01"}
,{"instruction":"M14","code":"6237","libelle":"Publications"}
,{"instruction":"M14","code":"6237.ACC","libelle":"Publications (Action culturelle et communication)"}
,{"instruction":"M14","code":"6238","libelle":"Publicité, publications et relations publiques - divers"}
,{"instruction":"M14","code":"6238.B2016","libelle":"Publicité, pub,relations publiques Divers (Brest 2016)"}
,{"instruction":"M14","code":"6238.6","libelle":"Publicité, publications et relations publiques - divers (HS)"}
,{"instruction":"M14","code":"624","libelle":"Transports"}
,{"instruction":"M14","code":"6241","libelle":"Transports de biens"}
,{"instruction":"M14","code":"6242","libelle":"Transport d'usagers"}
,{"instruction":"M14","code":"6244","libelle":"Transports administratifs"}
,{"instruction":"M14","code":"6244.6","libelle":"Transports administratifs (HS)"}
,{"instruction":"M14","code":"6247","libelle":"Transports collectifs"}
,{"instruction":"M14","code":"6247.40","libelle":"Transports collectifs du personnel-HG Bellevue"}
,{"instruction":"M14","code":"6247.41","libelle":"Transport collectif du personnel-HG Kérangoff"}
,{"instruction":"M14","code":"6247.42","libelle":"Transport collectif du personnel-HG Kérourien"}
,{"instruction":"M14","code":"6247.43","libelle":"Transport collectif du personnel-HG Kérédern"}
,{"instruction":"M14","code":"6247.44","libelle":"Transports collectifs de personnel-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6247.45","libelle":"Transport collectifs du personnel-HG de Pontanézen"}
,{"instruction":"M14","code":"6247.6","libelle":"Transports collectifs (HS)"}
,{"instruction":"M14","code":"6248","libelle":"Divers transports"}
,{"instruction":"M14","code":"6248","libelle":"Transports de biens, collectifs - Divers"}
,{"instruction":"M14","code":"6248.PE","libelle":"Transports de biens, collectifs - Divers (Projet Européen)"}
,{"instruction":"M14","code":"6248.6","libelle":"Transports de biens, collectifs - Divers (HS)"}
,{"instruction":"M14","code":"6248.7","libelle":"Transports de biens, collectifs - Divers (Rythmes scolaires)"}
,{"instruction":"M14","code":"625","libelle":"Frais de séjour et de mission"}
,{"instruction":"M14","code":"625","libelle":"Déplacements, missions"}
,{"instruction":"M14","code":"625.DRE","libelle":"DRE - Frais de séjour et de mission"}
,{"instruction":"M14","code":"625DRE","libelle":"Frais de séjour\/de mission - Dispositif de Réussite Educativ"}
,{"instruction":"M14","code":"6251","libelle":"Voyages et déplacements"}
,{"instruction":"M14","code":"6251","libelle":"Voyage déplacement mission"}
,{"instruction":"M14","code":"6251.6","libelle":"Voyages et déplacements (HS)"}
,{"instruction":"M14","code":"6255","libelle":"Frais de déménagement"}
,{"instruction":"M14","code":"6256","libelle":"Mission"}
,{"instruction":"M14","code":"6256","libelle":"Missions"}
,{"instruction":"M14","code":"6256.B2016","libelle":"Missions (Brest 2016)"}
,{"instruction":"M14","code":"6256.DRE","libelle":"Frais de Séjour\/de mission - Dispositif de Réussite Educativ"}
,{"instruction":"M14","code":"6256.HT02","libelle":"Missions (HT) - Act 02"}
,{"instruction":"M14","code":"6256.PE","libelle":"Missions (projet Européen)"}
,{"instruction":"M14","code":"6256.00","libelle":"frais de mission"}
,{"instruction":"M14","code":"6256.6","libelle":"Missions (HS)"}
,{"instruction":"M14","code":"6256.6.PE","libelle":"Missions (HS) (Projet Européen)"}
,{"instruction":"M14","code":"6257","libelle":"Réceptions"}
,{"instruction":"M14","code":"6257.B2016","libelle":"RECEPTIONS - (BREST 2016)"}
,{"instruction":"M14","code":"6257.B2020","libelle":"Réceptions (Brest 2020)"}
,{"instruction":"M14","code":"6257.HT02","libelle":"Réceptions (HT) - Act 02"}
,{"instruction":"M14","code":"6257.PE","libelle":"Réceptions (projet Européen)"}
,{"instruction":"M14","code":"6257.6","libelle":"Réceptions (HS)"}
,{"instruction":"M14","code":"626","libelle":"Frais postaux et de télécommunications"}
,{"instruction":"M14","code":"6261","libelle":"Frais d'affranchissement"}
,{"instruction":"M14","code":"6261.00","libelle":"frais de telephone et affranchissements"}
,{"instruction":"M14","code":"6261.6","libelle":"Frais d'affranchissement (HS)"}
,{"instruction":"M14","code":"6262","libelle":"Frais de telecommunication"}
,{"instruction":"M14","code":"6262","libelle":"Frais de télécommunications"}
,{"instruction":"M14","code":"6262.6","libelle":"Frais de télécommunications (HS)"}
,{"instruction":"M14","code":"6263","libelle":"affranchissement"}
,{"instruction":"M14","code":"627","libelle":"Services bancaires et assimiles"}
,{"instruction":"M14","code":"627","libelle":"Services bancaires et assimilés"}
,{"instruction":"M14","code":"627.PE","libelle":"Services bancaires et assimilés (Projet Européen)"}
,{"instruction":"M14","code":"628","libelle":"Divers"}
,{"instruction":"M14","code":"6281","libelle":"Concours divers (cotisations)"}
,{"instruction":"M14","code":"6281","libelle":"Concours divers (cotisations ...)"}
,{"instruction":"M14","code":"6281.6","libelle":"Concours divers (cotisations...) (HS)"}
,{"instruction":"M14","code":"6282","libelle":"Frais de gardiennage"}
,{"instruction":"M14","code":"6282","libelle":"Frais de gardiennage (églises, forêts, bois communaux ...)"}
,{"instruction":"M14","code":"6282.1","libelle":"Frais de gardiennage des locaux extérieurs"}
,{"instruction":"M14","code":"6283","libelle":"Frais de nettoyage des locaux"}
,{"instruction":"M14","code":"6283.1","libelle":"Frais de nettoyage des locaux extérieurs"}
,{"instruction":"M14","code":"6283.40","libelle":"Frais de nettoyage des locaux-HG Bellevue"}
,{"instruction":"M14","code":"6283.41","libelle":"Frais de nettoyage des locaux-HG Kérangoff"}
,{"instruction":"M14","code":"6283.42","libelle":"Frais de nettoyage des locaux-HG Kérourien"}
,{"instruction":"M14","code":"6283.43","libelle":"Frais de nettoyage des locaux-HG Kérédern"}
,{"instruction":"M14","code":"6283.44","libelle":"Frais de nettoyage-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6283.45","libelle":"Frais de nettoyage des locaux-HG de Pontanézen"}
,{"instruction":"M14","code":"62871","libelle":"Remboursement de frais à la collectivité de rattachement DIT"}
,{"instruction":"M14","code":"62871","libelle":"Remboursements frais à la collectivité de rattachement"}
,{"instruction":"M14","code":"62871.DRE","libelle":"DRE - Remboursements de salaires à la Ville"}
,{"instruction":"M14","code":"62871DRE","libelle":"Remboursements salaires à la Ville - Dispositif de Réussite"}
,{"instruction":"M14","code":"62872","libelle":"Remboursements de frais budgets annex. et régies municipales"}
,{"instruction":"M14","code":"62872","libelle":"Remboursement de frais au budget annexe 07"}
,{"instruction":"M14","code":"62873","libelle":"Remboursements de frais au CCAS"}
,{"instruction":"M14","code":"62874","libelle":"Rembousements de frais à la  caisse des écoles"}
,{"instruction":"M14","code":"62876","libelle":"Remboursements de frais au GFP de rattachement"}
,{"instruction":"M14","code":"62876.LPB","libelle":"Remb de frais au GFP de rattach (Maintenance log partagé Bib"}
,{"instruction":"M14","code":"62878","libelle":"Remboursements de frais à d'autres organismes"}
,{"instruction":"M14","code":"62878.DRE","libelle":"DRE - Autres remboursements salaires"}
,{"instruction":"M14","code":"62878DRE","libelle":"Autres remboursements salaires - Dispositif de Réussite Educ"}
,{"instruction":"M14","code":"62878.0","libelle":"Remboursement de frais à la CUB."}
,{"instruction":"M14","code":"62878.02","libelle":"Remboursement de frais SDIS"}
,{"instruction":"M14","code":"62878.1DRE","libelle":"DRE - Autres remboursements de salaires"}
,{"instruction":"M14","code":"62878.2DRE","libelle":"DRE - Autres remboursements action Passerelle"}
,{"instruction":"M14","code":"62878.3DRE","libelle":"DRE - Autres remboursements frais médicaux"}
,{"instruction":"M14","code":"62878.4DRE","libelle":"DRE - Autres remboursements divers"}
,{"instruction":"M14","code":"62878.40","libelle":"Remboursement de frais à la CAF"}
,{"instruction":"M14","code":"62878.41","libelle":"Remboursement de frais à la CAF-HG Kérangoff"}
,{"instruction":"M14","code":"62878.42","libelle":"Remboursement de frais à la CAF-HG Kérourien"}
,{"instruction":"M14","code":"62878.43","libelle":"Remboursement de frais à la CAF-HG Kérédern"}
,{"instruction":"M14","code":"62878.44","libelle":"Remboursement de frais à la CAF-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"62878.45","libelle":"Remboursement de frais à la CAF-HG de Pontanézen"}
,{"instruction":"M14","code":"6288","libelle":"Annonces et insertions"}
,{"instruction":"M14","code":"6288","libelle":"Autres services extérieurs"}
,{"instruction":"M14","code":"6288.HT01","libelle":"Autres services extérieurs (HT) - Act. 01"}
,{"instruction":"M14","code":"6288.6","libelle":"Autres services extérieurs (HS)"}
,{"instruction":"M14","code":"629","libelle":"Rabais, remises et ristournes obtenus sur autres serv. ext."}
,{"instruction":"M14","code":"63","libelle":"Impôts, taxes et versements assimilés"}
,{"instruction":"M14","code":"631","libelle":"Impôts, taxes et vers. assim. sur rénumération (adm. impôts)"}
,{"instruction":"M14","code":"6331","libelle":"Impôts, taxes - versement de transport"}
,{"instruction":"M14","code":"6332","libelle":"Cotisations versées au FNAL"}
,{"instruction":"M14","code":"6333","libelle":"Participation des employeurs à la formation  prof. continue"}
,{"instruction":"M14","code":"6336","libelle":"Cotisations au CNFPT et Centres de Gestion"}
,{"instruction":"M14","code":"6338","libelle":"Autres impôts, taxes  et vers. assimilés sur rénumérations"}
,{"instruction":"M14","code":"635","libelle":"Autres impôts (administration des impôts)"}
,{"instruction":"M14","code":"63512","libelle":"Taxes foncières"}
,{"instruction":"M14","code":"63512","libelle":"Impôts directs - taxes foncières"}
,{"instruction":"M14","code":"63513","libelle":"Autres impôts locaux"}
,{"instruction":"M14","code":"6353","libelle":"Impôts indirects"}
,{"instruction":"M14","code":"6354","libelle":"Droits d'enregistrement et de timbre"}
,{"instruction":"M14","code":"6355","libelle":"Taxes et impôts sur les véhicules"}
,{"instruction":"M14","code":"6358","libelle":"Autres droits"}
,{"instruction":"M14","code":"6358","libelle":"Autres taxes sur bien mis à disposition"}
,{"instruction":"M14","code":"637","libelle":"Autres impôts, taxes (autres organismes)"}
,{"instruction":"M14","code":"637","libelle":"Autres impôts, taxes et versmt assimilés (autres organismes)"}
,{"instruction":"M14","code":"637.ACC","libelle":"Autres impôts, taxes et versmt (Act culturelle et comm)"}
,{"instruction":"M14","code":"637.1","libelle":"Autres impôts, taxes et vers. assimilés -  locaux extérieurs"}
,{"instruction":"M14","code":"637.40","libelle":"Autres impôts et taxes-HG Bellevue"}
,{"instruction":"M14","code":"637.41","libelle":"Autres Impots et taxes-HG Kérangoff"}
,{"instruction":"M14","code":"637.42","libelle":"Autres impôts et taxes"}
,{"instruction":"M14","code":"637.43","libelle":"Autres impôts et taxes"}
,{"instruction":"M14","code":"637.44","libelle":"Autres impôts et taxes"}
,{"instruction":"M14","code":"637.45","libelle":"Autres impôts et taxes-HG de Pontanézen"}
,{"instruction":"M14","code":"637.6","libelle":"Autres impôts, taxes et versmt assimilés (HS)"}
,{"instruction":"M14","code":"64","libelle":"Charges de  personnel"}
,{"instruction":"M14","code":"641","libelle":"Rémunération du personnel"}
,{"instruction":"M14","code":"64111","libelle":"Personnel titulaire - rémunération principale"}
,{"instruction":"M14","code":"64112","libelle":"Personnel titulaire - NBI, supp. familial, indémn. résidence"}
,{"instruction":"M14","code":"64116","libelle":"Personnel titulaire - indemnités préavis et licenciement"}
,{"instruction":"M14","code":"64118","libelle":"Personnel titulaire - autres indemnités"}
,{"instruction":"M14","code":"64118","libelle":"Autres indemnités"}
,{"instruction":"M14","code":"64131","libelle":"Rémunération du personnel non titulaire"}
,{"instruction":"M14","code":"64131","libelle":"Personnel non titulaire - rémunérations"}
,{"instruction":"M14","code":"64136","libelle":"Indemnités de préavis et de licenciement"}
,{"instruction":"M14","code":"64138","libelle":"Autres indemnités du personnel non titulaire"}
,{"instruction":"M14","code":"64138","libelle":"Autres indemnités"}
,{"instruction":"M14","code":"64161","libelle":"Emplois-jeunes"}
,{"instruction":"M14","code":"64162","libelle":"Emplois d'insertion - Emplois d'avenir"}
,{"instruction":"M14","code":"64168","libelle":"Autres emplois d'insertion"}
,{"instruction":"M14","code":"6417","libelle":"Rémunérations des apprentis"}
,{"instruction":"M14","code":"6419","libelle":"Remboursements sur rémunérations du personnel"}
,{"instruction":"M14","code":"6451","libelle":"Cotisations à l'URSSAF"}
,{"instruction":"M14","code":"6453","libelle":"Cotisations aux caisses de retraites"}
,{"instruction":"M14","code":"6454","libelle":"Cotisations aux ASSEDIC"}
,{"instruction":"M14","code":"6455","libelle":"Cotisations  pour assurance du personnel"}
,{"instruction":"M14","code":"6456","libelle":"Versement au FNC du supplément familial"}
,{"instruction":"M14","code":"6457","libelle":"Cotisations sociales liées à l'apprentissage"}
,{"instruction":"M14","code":"6458","libelle":"Cotisations aux autres organismes sociaux"}
,{"instruction":"M14","code":"6459","libelle":"Remboursement sur charges sécurité sociale et prévoyance"}
,{"instruction":"M14","code":"647","libelle":"Autres charges sociales"}
,{"instruction":"M14","code":"6471","libelle":"Prestations versées pour  le compte du FNAL"}
,{"instruction":"M14","code":"6472","libelle":"Prestations familiales directes"}
,{"instruction":"M14","code":"64731","libelle":"Allocations de chômage versées directement"}
,{"instruction":"M14","code":"64732","libelle":"Allocations de chômage versées aux ASSEDIC"}
,{"instruction":"M14","code":"6474","libelle":"Versements aux autres oeuvres sociales"}
,{"instruction":"M14","code":"6475","libelle":"Médecine du travail, pharmacie"}
,{"instruction":"M14","code":"6478","libelle":"Autres charges sociales diverses"}
,{"instruction":"M14","code":"648","libelle":"Autres charges de personnel"}
,{"instruction":"M14","code":"64831","libelle":"Cessation progressive d'activité - indemnités aux agents"}
,{"instruction":"M14","code":"64832","libelle":"Cessation progressive d'activité - contributions au FCCPA"}
,{"instruction":"M14","code":"6488","libelle":"Autres charges de personnel"}
,{"instruction":"M14","code":"6488","libelle":"Autres charges"}
,{"instruction":"M14","code":"65","libelle":"AUTRES CHARGES DE GESTION COURANTE"}
,{"instruction":"M14","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M14","code":"651","libelle":"Redevances pour concessions, brevets, licences ..."}
,{"instruction":"M14","code":"653","libelle":"Frais de mission des maires, adjoints et conseillers"}
,{"instruction":"M14","code":"6531","libelle":"Indemnités des élus"}
,{"instruction":"M14","code":"6532","libelle":"Frais de mission des élus"}
,{"instruction":"M14","code":"6532.6","libelle":"Frais de mission des élus (HS)"}
,{"instruction":"M14","code":"6533","libelle":"Cotisations de retraite des élus"}
,{"instruction":"M14","code":"6534","libelle":"Cotisations de sécurité sociale - part patronale des élus"}
,{"instruction":"M14","code":"6535","libelle":"Formation des élus"}
,{"instruction":"M14","code":"6536","libelle":"Frais de représentation du maire"}
,{"instruction":"M14","code":"65372","libelle":"Cotisations au fonds de financement allocation fin de mandat"}
,{"instruction":"M14","code":"654","libelle":"Pertes sur créances irrecouvrables"}
,{"instruction":"M14","code":"654","libelle":"Admissions en non valeurs"}
,{"instruction":"M14","code":"654.000","libelle":"ADMISSIONS EN NON VALEURS"}
,{"instruction":"M14","code":"6541","libelle":"créances admises en non valeur"}
,{"instruction":"M14","code":"6541","libelle":"Créances admises en non valeur"}
,{"instruction":"M14","code":"6541","libelle":"Créances admises en non-valeur"}
,{"instruction":"M14","code":"6542","libelle":"Créances éteintes"}
,{"instruction":"M14","code":"6542","libelle":"créances éteintess"}
,{"instruction":"M14","code":"6551","libelle":"Police d'Etat"}
,{"instruction":"M14","code":"6552","libelle":"Aide sociale du département"}
,{"instruction":"M14","code":"6553","libelle":"Service d'incendie"}
,{"instruction":"M14","code":"6554","libelle":"Contributions aux organismes de regroupement"}
,{"instruction":"M14","code":"6554.7","libelle":"Contrib aux organismes de regroupement (Rythmes scolaires)"}
,{"instruction":"M14","code":"65548","libelle":"Autres contributions"}
,{"instruction":"M14","code":"65548.7","libelle":"Autres contributions (rythmes scolaires)"}
,{"instruction":"M14","code":"6555","libelle":"Contributions au CNFPT (personnel privé d'emploi)"}
,{"instruction":"M14","code":"6556","libelle":"Indemnités de logement aux instituteurs"}
,{"instruction":"M14","code":"6557","libelle":"Contributions au titre de la politique de l'habitat"}
,{"instruction":"M14","code":"6558","libelle":"Autres contributions obligatoires"}
,{"instruction":"M14","code":"656","libelle":"Frais de fonctionnement des groupes d'élus"}
,{"instruction":"M14","code":"656","libelle":"Secours"}
,{"instruction":"M14","code":"6561","libelle":"Frais de personnel des groupes d'élus"}
,{"instruction":"M14","code":"6561","libelle":"Secours d'urgence"}
,{"instruction":"M14","code":"6561.1","libelle":"fonds commun de secours"}
,{"instruction":"M14","code":"6561.2","libelle":"Fonds  de secours facultatif"}
,{"instruction":"M14","code":"6561.3","libelle":"Fonds facultatif"}
,{"instruction":"M14","code":"6562","libelle":"Aides"}
,{"instruction":"M14","code":"6562","libelle":"Matériel, équipement et fournitures des groupes d'élus"}
,{"instruction":"M14","code":"6562.1","libelle":"Aides à l'insertion"}
,{"instruction":"M14","code":"6562.2","libelle":"Cantines"}
,{"instruction":"M14","code":"6562.3","libelle":"Aides du vice-président"}
,{"instruction":"M14","code":"6562.4","libelle":"Aide à la personne à la vie sociale (culture sport)"}
,{"instruction":"M14","code":"6568","libelle":"Autres secours"}
,{"instruction":"M14","code":"6568.1","libelle":"Chèque accompagnement personnalisé"}
,{"instruction":"M14","code":"6568.2","libelle":"bouvet poulleder"}
,{"instruction":"M14","code":"6568.3","libelle":"Secours service logement"}
,{"instruction":"M14","code":"6568.4","libelle":"Secours terrain de Kervallan"}
,{"instruction":"M14","code":"6568.5","libelle":"Hébergement d'urgence"}
,{"instruction":"M14","code":"6568.6","libelle":"Résidences jeunes"}
,{"instruction":"M14","code":"6568.7","libelle":"aides établissements p;a"}
,{"instruction":"M14","code":"6568.9","libelle":"Autres secours"}
,{"instruction":"M14","code":"657","libelle":"Subventions"}
,{"instruction":"M14","code":"6573","libelle":"subvention de fonctionnement aux organismes publics"}
,{"instruction":"M14","code":"65731","libelle":"Subventions de fonctionnement - Etat"}
,{"instruction":"M14","code":"65732","libelle":"Subventions de fonctionnement - Régions"}
,{"instruction":"M14","code":"65733","libelle":"Subventions de fonctionnement - Départements"}
,{"instruction":"M14","code":"657351","libelle":"Subv. groupements collectivités - GFP de rattachement"}
,{"instruction":"M14","code":"657361","libelle":"Subventions de fonctionnement - caisse des écoles"}
,{"instruction":"M14","code":"657361.1","libelle":"Subv  - caisse des écoles (non conventionnée)"}
,{"instruction":"M14","code":"657362","libelle":"Subventions de fonctionnement - CCAS"}
,{"instruction":"M14","code":"657363","libelle":"Subv à etab et services rattachés à caractére administratif"}
,{"instruction":"M14","code":"657364","libelle":"Subv aux Établissements rattachés à caractère indust et cial"}
,{"instruction":"M14","code":"657364.1","libelle":"Subv aux etablissements publics à caractère commercial (NC)"}
,{"instruction":"M14","code":"65737","libelle":"Subventions de fonctionnement - autres établis. pub. locaux"}
,{"instruction":"M14","code":"65737.2.PE","libelle":"Sub fonctionn conv- autres ét. pub. locaux (Projet européen)"}
,{"instruction":"M14","code":"65738","libelle":"Subventions de fonctionnement - autres organismes publics"}
,{"instruction":"M14","code":"65738.2.PE","libelle":"Subv  fonctionn conv- autres org publics (Projet Européen)"}
,{"instruction":"M14","code":"6574","libelle":"Subventions de fonctionnement droit privé non conventionnées"}
,{"instruction":"M14","code":"6574","libelle":"Subvention de fonctionnement aux organismes privés"}
,{"instruction":"M14","code":"6574","libelle":"Subventions conventionnées"}
,{"instruction":"M14","code":"6574","libelle":"Subv. fonctionnement Associations, autres pers. droit privé"}
,{"instruction":"M14","code":"6574.AE","libelle":"AE-PRESTATIONS DE SERVICE"}
,{"instruction":"M14","code":"6574.AE","libelle":"AE - PRESTATIONS DE SERVICE"}
,{"instruction":"M14","code":"6574.B2016","libelle":"Subv de fonct droit privé  (Brest 2016)"}
,{"instruction":"M14","code":"6574.DRE","libelle":"DRE - Prestations de service"}
,{"instruction":"M14","code":"6574DRE","libelle":"Prestations de service - Dispositif de Réussite Educative"}
,{"instruction":"M14","code":"6574.1","libelle":"Subventions de fonctionnement droit privé non conventionnées"}
,{"instruction":"M14","code":"6574.2","libelle":"Subventions de fonctionnement droit privé conventionnées"}
,{"instruction":"M14","code":"6574.2.B2016","libelle":"Subv de fonct droit privé conventionnées (Brest 2016)"}
,{"instruction":"M14","code":"6574.2.PE","libelle":"Subv fonctionmt droit privé conventionnées (Projet européen)"}
,{"instruction":"M14","code":"6574.201","libelle":"Subv conv FL Saint Marc"}
,{"instruction":"M14","code":"6574.202","libelle":"Subv conv PL Sanquer"}
,{"instruction":"M14","code":"6574.203","libelle":"Subv conv  PL Pilier Rouge"}
,{"instruction":"M14","code":"6574.204","libelle":"Subv Conv PL Guérin"}
,{"instruction":"M14","code":"6574.205","libelle":"Subv conv PL Le Gouill"}
,{"instruction":"M14","code":"6574.206","libelle":"Subv conv PL Lambézellec"}
,{"instruction":"M14","code":"6574.207","libelle":"Subv conv PL du Bergot"}
,{"instruction":"M14","code":"6574.208","libelle":"Subv conv PL de Recouvrance"}
,{"instruction":"M14","code":"6574.209","libelle":"Subv conv PL de la Cavale Blanche"}
,{"instruction":"M14","code":"6574.210","libelle":"Subv conv MPT de l'Harteloire"}
,{"instruction":"M14","code":"6574.211","libelle":"Subv conv MPT de Bellevue"}
,{"instruction":"M14","code":"6574.212","libelle":"Subv conv MPT de Pen ar Créach"}
,{"instruction":"M14","code":"6574.213","libelle":"Subv conv MPT du Valy-Hir"}
,{"instruction":"M14","code":"6574.214","libelle":"Subv conv MPT de Saint -Pierre"}
,{"instruction":"M14","code":"6574.215","libelle":"Subv conv MPT du Guelmeur"}
,{"instruction":"M14","code":"6574.216","libelle":"Subv Conv MPT de Lambézellec"}
,{"instruction":"M14","code":"6574.217","libelle":"Subv conv MPT de Kérinou"}
,{"instruction":"M14","code":"6574.218","libelle":"Subv conv Equip socio culturel Horizons - Ex Escale"}
,{"instruction":"M14","code":"6574.2.7","libelle":"Subv fonctionnt droit privé conventionn. (Rythmes scolaires)"}
,{"instruction":"M14","code":"6574.28","libelle":"Autres subventions de droit privé conventionnées"}
,{"instruction":"M14","code":"6574.29","libelle":"Autres subventions de droit privé conventionnées"}
,{"instruction":"M14","code":"658","libelle":"Charges diverses de gestion courante"}
,{"instruction":"M14","code":"65888","libelle":"Autres charges diverses de gestion courante - Autres"}
,{"instruction":"M14","code":"66","libelle":"INTERETS DES EMPRUNTS ET DETTES"}
,{"instruction":"M14","code":"66","libelle":"FRAIS FINANCIERS"}
,{"instruction":"M14","code":"66","libelle":"Charges financières"}
,{"instruction":"M14","code":"661","libelle":"Charges d'intérêts"}
,{"instruction":"M14","code":"6611","libelle":"Intérêts des emprunts et dettes"}
,{"instruction":"M14","code":"6611.1","libelle":"interets des emprunts et dettes"}
,{"instruction":"M14","code":"66111","libelle":"Intérêts réglés à échéance"}
,{"instruction":"M14","code":"66111","libelle":"Intérêts réglés à l'échéance"}
,{"instruction":"M14","code":"66111.00","libelle":"Intérêts des emprunts et dettes"}
,{"instruction":"M14","code":"66111.22","libelle":"Intérêts récupérables sur tiers"}
,{"instruction":"M14","code":"66111.30","libelle":"Versement des intérêts à l'OPAC"}
,{"instruction":"M14","code":"6611.2","libelle":"interets des emprunts et dettes (ICNE)"}
,{"instruction":"M14","code":"6611.2","libelle":"interets des emprunts et dettes"}
,{"instruction":"M14","code":"66112","libelle":"Intérêts courus non échus"}
,{"instruction":"M14","code":"66112","libelle":"Intérêts - rattachement des ICNE"}
,{"instruction":"M14","code":"66112.0","libelle":"Intérêts - Rattachement des ICNE"}
,{"instruction":"M14","code":"6615","libelle":"Intérêts des comptes courants et de dépôts créditeurs"}
,{"instruction":"M14","code":"6616","libelle":"Intérêts bancaires et sur opérations de financement"}
,{"instruction":"M14","code":"6618","libelle":"Intérêts des autres dettes"}
,{"instruction":"M14","code":"665","libelle":"Escomptes accordés"}
,{"instruction":"M14","code":"666","libelle":"Pertes de change"}
,{"instruction":"M14","code":"667","libelle":"Charges nettes sur cessions valeurs mobilières de placement"}
,{"instruction":"M14","code":"668","libelle":"Autres charges financières"}
,{"instruction":"M14","code":"668","libelle":"autres charges financières"}
,{"instruction":"M14","code":"668.000","libelle":"frais financiers divers"}
,{"instruction":"M14","code":"6688","libelle":"Autres charges financières"}
,{"instruction":"M14","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M14","code":"67","libelle":"CHARGES EXCEPTIONNELLES"}
,{"instruction":"M14","code":"671","libelle":"Charges exceptionnelles sur opérations de gestion"}
,{"instruction":"M14","code":"6711","libelle":"Intérêts moratoires et pénalités sur marchés"}
,{"instruction":"M14","code":"6712","libelle":"Amendes fiscales et pénales"}
,{"instruction":"M14","code":"6713","libelle":"Secours et dots"}
,{"instruction":"M14","code":"6714","libelle":"Bourses et prix"}
,{"instruction":"M14","code":"6715","libelle":"Subvention aux budgets annexes"}
,{"instruction":"M14","code":"6718","libelle":"Remboursements à d'autres collectivités"}
,{"instruction":"M14","code":"6718","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M14","code":"6718","libelle":"Autres charges exceptionnelles sur opérations de gestion"}
,{"instruction":"M14","code":"6718.HT01","libelle":"Autres charges except. sur opérat de gestion (HT) -Act.01"}
,{"instruction":"M14","code":"6718.00","libelle":"rembrst a d'autres collectivites"}
,{"instruction":"M14","code":"6718.1","libelle":"AUTRES CHARGES EXCEPTIONNELLES"}
,{"instruction":"M14","code":"6718.40","libelle":"Autres charges exceptionnelles-HG Bellevue"}
,{"instruction":"M14","code":"6718.41","libelle":"Autres charges exceptionnelles-HG Kérangoff"}
,{"instruction":"M14","code":"6718.42","libelle":"Autres charges exceptionnelles-HG Kérourien"}
,{"instruction":"M14","code":"6718.43","libelle":"Autres charges exceptionnelles-HG Kérédern"}
,{"instruction":"M14","code":"6718.44","libelle":"Autres charges exceptionnelles-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"6718.45","libelle":"Autres charges exceptionnelles-HG de Pontanézen"}
,{"instruction":"M14","code":"673","libelle":"Titres annulés (sur exercices antérieurs)"}
,{"instruction":"M14","code":"673.HT01","libelle":"Titres annulés (sur exercices antérieurs) (HT) - Act.01"}
,{"instruction":"M14","code":"673.HT02","libelle":"Titres annulés (sur exercices antérieurs) (HT) - Act.02"}
,{"instruction":"M14","code":"673.PROV","libelle":"Titres annulés (sur exercices antérieurs) -article provisoir"}
,{"instruction":"M14","code":"673.000","libelle":"creances admises en non valeurs"}
,{"instruction":"M14","code":"6743","libelle":"Subventions de fonctionnement (versées par groupements)"}
,{"instruction":"M14","code":"6745","libelle":"Subventions exceptionnelles aux personnes de droit privé"}
,{"instruction":"M14","code":"6745","libelle":"Subventions exceptionnelles"}
,{"instruction":"M14","code":"6746","libelle":"Bonifications d'intérêts"}
,{"instruction":"M14","code":"6748","libelle":"Autres subventions exceptionnelles"}
,{"instruction":"M14","code":"675","libelle":"Valeurs comptables des immobilisations cédées"}
,{"instruction":"M14","code":"675","libelle":"Valeur comptable des immobilisations cédées"}
,{"instruction":"M14","code":"675.MO","libelle":"Valeurs comptables des immobilisations cédées (MO)"}
,{"instruction":"M14","code":"676","libelle":"Différences sur réalisations (+) transférées en investissemt"}
,{"instruction":"M14","code":"676","libelle":"Différence réalisations transférées en investissement"}
,{"instruction":"M14","code":"676.MO","libelle":"Différences sur réalisations (+) transférées en invest. (MO)"}
,{"instruction":"M14","code":"6761","libelle":"Différences sur réalisations (+) transférées en investissemt"}
,{"instruction":"M14","code":"6761.MO","libelle":"Différences sur réalisations (+) transférées en invest (MO)"}
,{"instruction":"M14","code":"678","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M14","code":"678.DRE","libelle":"DRE - Autres charges exceptionnelles"}
,{"instruction":"M14","code":"678.HT06","libelle":"Autres charges exceptionnelles (HT) - Act. 06"}
,{"instruction":"M14","code":"678.000","libelle":"AUTRES CHARGES EXCEPTIONNELLES"}
,{"instruction":"M14","code":"68","libelle":"DOTATIONS AUX AMORTISSEMENTS ET AUX PROVISIONS"}
,{"instruction":"M14","code":"68","libelle":"Dotations aux amortissements et provisions"}
,{"instruction":"M14","code":"681","libelle":"Dotations aux amortissements et aux provisions"}
,{"instruction":"M14","code":"6811","libelle":"Dotation aux amortissements"}
,{"instruction":"M14","code":"6811","libelle":"Dotations aux amortissements immo incorporelles et corporell"}
,{"instruction":"M14","code":"6811","libelle":"Dotations aux amortissements - immo. incorp. et corp."}
,{"instruction":"M14","code":"6811.MO","libelle":"Dotations aux amortissements - immo. incorp. et corp. (MO)"}
,{"instruction":"M14","code":"68111","libelle":"Dotations aux amortissements immo incorporelles et corporell"}
,{"instruction":"M14","code":"6812","libelle":"Dotations amortissements - charges fonctionnement à répartir"}
,{"instruction":"M14","code":"6812.MO","libelle":"Dotations amortissements - charges fonct. à répartir (MO)"}
,{"instruction":"M14","code":"6815","libelle":"Dotations aux provisions pour risques de l'exploitation"}
,{"instruction":"M14","code":"6815","libelle":"Dotations amortissement risques et charges fonctionnement"}
,{"instruction":"M14","code":"6815.MO","libelle":"Dotations aux pour risques et charges de fonctionnement (MO)"}
,{"instruction":"M14","code":"6816","libelle":"Dotations pour dépréciation des immo. incorp. et corp."}
,{"instruction":"M14","code":"6816.MO","libelle":"Dotations pour dépréciation des immo. incorp. et corp. (MO)"}
,{"instruction":"M14","code":"6817","libelle":"Dotations provisions pour dépréciation actifs circulants"}
,{"instruction":"M14","code":"6817.MO","libelle":"Dotations provisions p\/ dépréciation actifs circulants (MO)"}
,{"instruction":"M14","code":"6861","libelle":"Dotations amortissements des primes remb. obligations"}
,{"instruction":"M14","code":"6861.MO","libelle":"Dotations amortissements des primes remb. obligations (MO)"}
,{"instruction":"M14","code":"6875","libelle":"Dotations provisions pour risques et charges exceptionnelles"}
,{"instruction":"M14","code":"6875.MO","libelle":"Dotations provisions pour risques et charges exception. (MO)"}
,{"instruction":"M14","code":"70","libelle":"VENTE DE PRODUITS PRESTATIONS"}
,{"instruction":"M14","code":"70","libelle":"Produits des services du domaine et ventes diverses"}
,{"instruction":"M14","code":"7011","libelle":"Ventes de produits finis - ventes d'eau"}
,{"instruction":"M14","code":"7015","libelle":"Ventes de terrains aménagés"}
,{"instruction":"M14","code":"7018","libelle":"Autres ventes de produits finis"}
,{"instruction":"M14","code":"7021","libelle":"Ventes de récoltes"}
,{"instruction":"M14","code":"7022","libelle":"Ventes de récoltes, produits forestiers - coupes de bois"}
,{"instruction":"M14","code":"7023","libelle":"Menus produits forestiers"}
,{"instruction":"M14","code":"7024","libelle":"Remboursement forfaitaire TVA"}
,{"instruction":"M14","code":"7025","libelle":"Taxes d'affouage"}
,{"instruction":"M14","code":"7028","libelle":"Autres produits agricoles et forestiers"}
,{"instruction":"M14","code":"703","libelle":"Redevances d'utilisation du domaine public"}
,{"instruction":"M14","code":"7031","libelle":"Concessions dans les cimetières"}
,{"instruction":"M14","code":"70311","libelle":"Concession dans les cimetières (produit net)"}
,{"instruction":"M14","code":"70312","libelle":"Redevances et taxes funéraires"}
,{"instruction":"M14","code":"70312.HT01","libelle":"Redevances et taxes funéraires (HT) - Act. 01"}
,{"instruction":"M14","code":"70321","libelle":"Droits de stationnement et de location sur la voie publique"}
,{"instruction":"M14","code":"70322","libelle":"Droits de stationnement et location sur domaine portuaire"}
,{"instruction":"M14","code":"70323","libelle":"Redevance d'occupation du domaine public communal"}
,{"instruction":"M14","code":"70328","libelle":"Autres droits de stationnement et de location"}
,{"instruction":"M14","code":"7033","libelle":"Redevances pour appareils distributeurs d'essence"}
,{"instruction":"M14","code":"7034","libelle":"Péage, droits de pesage, mesurage, jaugeage"}
,{"instruction":"M14","code":"7035","libelle":"Locations de droits de classe et de pêche"}
,{"instruction":"M14","code":"7036","libelle":"Taxes de pâturage et de tourbage"}
,{"instruction":"M14","code":"7037","libelle":"Contribution pour dégradation des voies et chemins"}
,{"instruction":"M14","code":"7038","libelle":"Autres et recettes"}
,{"instruction":"M14","code":"70381","libelle":"Taxe de pavage et de trottoirs"}
,{"instruction":"M14","code":"70388","libelle":"Autres redevances et recettes diverses"}
,{"instruction":"M14","code":"704","libelle":"Travaux"}
,{"instruction":"M14","code":"705","libelle":"Etudes"}
,{"instruction":"M14","code":"706","libelle":"Prestations de service"}
,{"instruction":"M14","code":"70611","libelle":"Redevance d'enlèvement des ordures ménagères"}
,{"instruction":"M14","code":"70612","libelle":"Redevance spéciale d'enlèvement des ordures"}
,{"instruction":"M14","code":"7062","libelle":"Redevances et droits des services à caractère culturel"}
,{"instruction":"M14","code":"70631","libelle":"Redevances et droits des services à caractère sportif"}
,{"instruction":"M14","code":"70632","libelle":"Redevances et droits des services à caractère de loisirs"}
,{"instruction":"M14","code":"7064","libelle":"Taxes de désinfection (services d'hygiène)"}
,{"instruction":"M14","code":"7065","libelle":"Droits de port et de navigation (autre que stationnement)"}
,{"instruction":"M14","code":"706.6","libelle":"Redevance et droits des services à caractère social"}
,{"instruction":"M14","code":"7066","libelle":"Redevances et droits des services à caractère social"}
,{"instruction":"M14","code":"7066","libelle":"REDEVANCES SEJOURS POUR COLONIES"}
,{"instruction":"M14","code":"7066.40","libelle":"Redevances des services sociaux-HG Bellevue"}
,{"instruction":"M14","code":"7066.41","libelle":"Redevances des services sociaux-HG Kérangoff"}
,{"instruction":"M14","code":"7066.42","libelle":"Redevances des services sociaux-HG Kérourien"}
,{"instruction":"M14","code":"7066.43","libelle":"Redevances des services sociaux-HG Kérédern"}
,{"instruction":"M14","code":"7066.44","libelle":"Redevances des services sociaux-HG de Pen ar Créac'h"}
,{"instruction":"M14","code":"7066.45","libelle":"Redevances des services sociaux-HG de Pontanézen"}
,{"instruction":"M14","code":"7067","libelle":"Redevances et droits des services périscolaires\/enseignement"}
,{"instruction":"M14","code":"7067.PROV","libelle":"Redevances et droits des services -provisoire"}
,{"instruction":"M14","code":"7067.11","libelle":"Produits de l'exploitation Restaurations scolaires"}
,{"instruction":"M14","code":"706711","libelle":"Produits de l'exploitation des restaurants scolaires"}
,{"instruction":"M14","code":"706712","libelle":"Produits d'exploitation tickets"}
,{"instruction":"M14","code":"706713","libelle":"Produits d'exploitation des foyers"}
,{"instruction":"M14","code":"7067.14","libelle":"Produits d'exploitation foyers"}
,{"instruction":"M14","code":"706714","libelle":"Produits d'exploitation divers"}
,{"instruction":"M14","code":"7067.2","libelle":"Produits d'exploitation Haltes d'Accueil et C.L.S.H"}
,{"instruction":"M14","code":"70672","libelle":"Produits d'exploitation des haltes d'accueil et C.L.S.H"}
,{"instruction":"M14","code":"706.8","libelle":"Autres prestations de services"}
,{"instruction":"M14","code":"7068","libelle":"AUTRES REDEVANCES ET DROITS"}
,{"instruction":"M14","code":"70688","libelle":"Redevances et droits - autres prestations de services"}
,{"instruction":"M14","code":"70688.HT01","libelle":"Autres prestations de services (HT) - Act 01"}
,{"instruction":"M14","code":"7078","libelle":"Ventes - autres marchandises"}
,{"instruction":"M14","code":"7078.HT01","libelle":"Ventes - autres marchandises (HT) - Act 01"}
,{"instruction":"M14","code":"708","libelle":"Autres produits"}
,{"instruction":"M14","code":"7081","libelle":"Produits des services exploités dans l'intérêt du personnel"}
,{"instruction":"M14","code":"7082","libelle":"Commissions"}
,{"instruction":"M14","code":"7083","libelle":"Locations diverses (autres qu'immeubles)"}
,{"instruction":"M14","code":"7083.B2016","libelle":"Locations diverses (autres qu'immeubles) (Brest 2016)"}
,{"instruction":"M14","code":"70841","libelle":"Personnel facturé à des budgets annexes"}
,{"instruction":"M14","code":"70841","libelle":"MàD personnel facturée CCAS, Caisse Ecoles"}
,{"instruction":"M14","code":"70848","libelle":"Mise à dispo. personnel facturée aux autres organismes"}
,{"instruction":"M14","code":"70871","libelle":"Par la collectivité de rattachement"}
,{"instruction":"M14","code":"70872","libelle":"Remboursement de frais par un budget annexe"}
,{"instruction":"M14","code":"70872","libelle":"Par les budgets annexes et les régies municipales"}
,{"instruction":"M14","code":"70872.1","libelle":"Remboursement des investissements"}
,{"instruction":"M14","code":"70872.2","libelle":"Remboursement des amortissements"}
,{"instruction":"M14","code":"70872.3","libelle":"Remboursement d'autres frais"}
,{"instruction":"M14","code":"70873","libelle":"Par les CCAS"}
,{"instruction":"M14","code":"70874","libelle":"Par les caisses des écoles"}
,{"instruction":"M14","code":"70876","libelle":"Remboursements de frais par le GFP de rattachement"}
,{"instruction":"M14","code":"70876.HT01","libelle":"Remb de frais par le GFP de rattachement (HT01) - Act 01"}
,{"instruction":"M14","code":"70878","libelle":"Remboursement de frais par d'autres redevables"}
,{"instruction":"M14","code":"70878","libelle":"Remboursements de frais par d'autres redevables"}
,{"instruction":"M14","code":"70878.HT01","libelle":"Remb de frais par d'autres redevables (HT) - Act 01"}
,{"instruction":"M14","code":"70878.HT02","libelle":"Rembts de frais par d'autres redevables (HT) - Act. 02"}
,{"instruction":"M14","code":"7088","libelle":"Autres produits d'activités annexes (abonnements, ventes)"}
,{"instruction":"M14","code":"70882","libelle":"Produits d'exploitation repas adultes"}
,{"instruction":"M14","code":"70882.0","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. ABONNEMENTS"}
,{"instruction":"M14","code":"70882.1","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. TICKETS"}
,{"instruction":"M14","code":"70882.2","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. REPAS ADULTES"}
,{"instruction":"M14","code":"70882.3","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. FOYERS"}
,{"instruction":"M14","code":"70882.4","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S.  DIVERS"}
,{"instruction":"M14","code":"70882.5","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. C.E.S."}
,{"instruction":"M14","code":"70882.6","libelle":"PRODUITS DE L'EXPLOITATION- RECETTES R.S. H.A. & C.A."}
,{"instruction":"M14","code":"71","libelle":"Production stockée (ou destockage)"}
,{"instruction":"M14","code":"7133","libelle":"Variation des en-cours de production de biens"}
,{"instruction":"M14","code":"7134","libelle":"Variation des en-cours de production de services"}
,{"instruction":"M14","code":"71351","libelle":"Variation des stocks de produits autres que terrains"}
,{"instruction":"M14","code":"71355","libelle":"Variation des stocks de terrains aménagés"}
,{"instruction":"M14","code":"72","libelle":"Travaux en régie"}
,{"instruction":"M14","code":"721","libelle":"Travaux en régie - immobilisations incorporelles (MO)"}
,{"instruction":"M14","code":"722","libelle":"Travaux en régie - immobilisations corporelles (MO)"}
,{"instruction":"M14","code":"73","libelle":"Impôts et taxes"}
,{"instruction":"M14","code":"73111","libelle":"Taxes foncières et d'habitation"}
,{"instruction":"M14","code":"73111.0","libelle":"Taxes foncières et d'habitation"}
,{"instruction":"M14","code":"73111.1","libelle":"Taxes foncières et d'habitation - rôles supplémentaires"}
,{"instruction":"M14","code":"7318","libelle":"Autres impôts locaux ou assimilés (Rôles supplémentaires)"}
,{"instruction":"M14","code":"7321","libelle":"Fiscalité reversée entre collectivité locales"}
,{"instruction":"M14","code":"73211","libelle":"Attribution de compensation"}
,{"instruction":"M14","code":"73212","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M14","code":"7322","libelle":"Fiscalité reversée par l'intermédiaire d'un fonds"}
,{"instruction":"M14","code":"73221","libelle":"Fiscalité reversée par l'intermédiaire du FNGIR"}
,{"instruction":"M14","code":"73223","libelle":"Fonds de péréquation des ressources communales et interco"}
,{"instruction":"M14","code":"7325","libelle":"Fonds péréquation ressources intercommunales communales"}
,{"instruction":"M14","code":"7328","libelle":"Autres fiscalités reversées"}
,{"instruction":"M14","code":"7331","libelle":"Taxe d'enlèvement des ordures ménagères"}
,{"instruction":"M14","code":"7332","libelle":"Taxe de balayage"}
,{"instruction":"M14","code":"7333","libelle":"Taxes funéraires"}
,{"instruction":"M14","code":"7334","libelle":"Taxe sur les passagers"}
,{"instruction":"M14","code":"7336","libelle":"Droits de place"}
,{"instruction":"M14","code":"7337","libelle":"Droits de stationnement"}
,{"instruction":"M14","code":"7338","libelle":"Autres taxes"}
,{"instruction":"M14","code":"7343","libelle":"Taxe sur les pylônes électriques"}
,{"instruction":"M14","code":"7344","libelle":"Taxe sur les déchets stockés"}
,{"instruction":"M14","code":"7353","libelle":"Redevance des mines"}
,{"instruction":"M14","code":"7354","libelle":"Surtaxe sur les eaux minérales"}
,{"instruction":"M14","code":"7355","libelle":"Taxe sur l'énergie hydraulique"}
,{"instruction":"M14","code":"7362","libelle":"Taxes de séjour"}
,{"instruction":"M14","code":"7363","libelle":"Impôts sur les cercles et maisons de jeux"}
,{"instruction":"M14","code":"7368","libelle":"Taxe locale sur la publicité extérieure"}
,{"instruction":"M14","code":"7381","libelle":"Taxe addi. aux droits de mutation ou taxe publicité foncière"}
,{"instruction":"M14","code":"7388","libelle":"Autres taxes diverses"}
,{"instruction":"M14","code":"7391171","libelle":"Dégrèv de taxe foncière sur non bâties- jeunes agriculteurs"}
,{"instruction":"M14","code":"73921","libelle":"Attributions de compensations"}
,{"instruction":"M14","code":"739211","libelle":"Attributions de compensation"}
,{"instruction":"M14","code":"739223","libelle":"Fonds de péréquation des ressources communales et interco"}
,{"instruction":"M14","code":"73925","libelle":"Prélèv. revers. fiscalité fonds péréquation ressourc commun."}
,{"instruction":"M14","code":"7396","libelle":"Reversement sur impôts sur les cercles et maisons jeux(CCAS)"}
,{"instruction":"M14","code":"7398","libelle":"Reversements, restitutions et prélèvements divers"}
,{"instruction":"M14","code":"74","libelle":"DOTATIONS SUBVENTIONS ET PARTICIPATIONS"}
,{"instruction":"M14","code":"74","libelle":"Dotations et participations"}
,{"instruction":"M14","code":"7411","libelle":"Dotation forfaitaire"}
,{"instruction":"M14","code":"74121","libelle":"Dotation de solidarité rurale"}
,{"instruction":"M14","code":"74123","libelle":"Dotation de solidarité urbaine"}
,{"instruction":"M14","code":"74124","libelle":"Dotation d'intercommunalité"}
,{"instruction":"M14","code":"74126","libelle":"Dotation de compensation des groupements de communes"}
,{"instruction":"M14","code":"74127","libelle":"Dotation nationale de péréquation"}
,{"instruction":"M14","code":"7413","libelle":"DGF des permanents syndicaux"}
,{"instruction":"M14","code":"7419","libelle":"Reversement sur DGF au titre de la franchise postale"}
,{"instruction":"M14","code":"742","libelle":"Dotations aux élus locaux"}
,{"instruction":"M14","code":"744","libelle":"FCTVA"}
,{"instruction":"M14","code":"745","libelle":"Dotation spéciale au titre des instituteurs"}
,{"instruction":"M14","code":"746","libelle":"Dotation générale de décentralisation"}
,{"instruction":"M14","code":"746.0","libelle":"Dotation générale de décentralisation hygiène"}
,{"instruction":"M14","code":"746.1","libelle":"Dotation générale de décentralisation urbanisme"}
,{"instruction":"M14","code":"7461","libelle":"D.G.D"}
,{"instruction":"M14","code":"7461.0","libelle":"D.G.D Hygiène"}
,{"instruction":"M14","code":"747","libelle":"Dotations et participations"}
,{"instruction":"M14","code":"7471","libelle":"Subvention de l'Etat"}
,{"instruction":"M14","code":"7471.DRE","libelle":"DRE - Subvention de l'Etat"}
,{"instruction":"M14","code":"74711","libelle":"Participations de l'Etat : Emplois - jeunes"}
,{"instruction":"M14","code":"74712","libelle":"Participations de l'Etat - Emplois d'avenir"}
,{"instruction":"M14","code":"74718","libelle":"Participations de l'Etat : autres"}
,{"instruction":"M14","code":"74718","libelle":"Participations de l'état - autres"}
,{"instruction":"M14","code":"74718","libelle":"participation de l'état (ALT)"}
,{"instruction":"M14","code":"74718.DRE","libelle":"SUBVENTION ETAT D.R.E."}
,{"instruction":"M14","code":"74718.7","libelle":"Participations de l'état - autres (Rythmes scolaires)"}
,{"instruction":"M14","code":"7472","libelle":"Participations - Régions"}
,{"instruction":"M14","code":"7473","libelle":"Participations - Départements"}
,{"instruction":"M14","code":"7473","libelle":"Participations du département"}
,{"instruction":"M14","code":"7473.40","libelle":"Participation du département-HG Bellevue"}
,{"instruction":"M14","code":"7473.41","libelle":"Participations du département-HG Kérangoff"}
,{"instruction":"M14","code":"7473.42","libelle":"Participations du département-HG Kérourien"}
,{"instruction":"M14","code":"7473.43","libelle":"Participations du département-HG Kérédern"}
,{"instruction":"M14","code":"7473.44","libelle":"Participation du département-HG Pen Ar Créac'h"}
,{"instruction":"M14","code":"7473.44","libelle":"Participations du département-HG Pen ar Créac'h"}
,{"instruction":"M14","code":"7473.45","libelle":"Participations du département-HG de Pontanézen"}
,{"instruction":"M14","code":"7473.46","libelle":"Participations du département-RAM"}
,{"instruction":"M14","code":"7474","libelle":"Subvention de la Ville"}
,{"instruction":"M14","code":"7474","libelle":"Participation d'équilibre : Communes"}
,{"instruction":"M14","code":"7474.DRE","libelle":"DRE - Subvention de la Ville"}
,{"instruction":"M14","code":"7474.00","libelle":"subvention ville"}
,{"instruction":"M14","code":"74741","libelle":"Communes membres du GFP"}
,{"instruction":"M14","code":"74748","libelle":"Autres Communes"}
,{"instruction":"M14","code":"7475","libelle":"participation groupements de collectivités"}
,{"instruction":"M14","code":"74751","libelle":"GFP de rattachement"}
,{"instruction":"M14","code":"7476","libelle":"CCAS et caisses des écoles"}
,{"instruction":"M14","code":"7477","libelle":"Participations - Europe"}
,{"instruction":"M14","code":"7478","libelle":"Participations - autres organismes"}
,{"instruction":"M14","code":"7478","libelle":"Participation autres organismes"}
,{"instruction":"M14","code":"7478","libelle":"Participations d'autres organismes"}
,{"instruction":"M14","code":"7478.COLL","libelle":"Participations - autres organismes (Collèges)"}
,{"instruction":"M14","code":"7478.LYC","libelle":"Participations - autres organismes (Lycées)"}
,{"instruction":"M14","code":"7478.PE","libelle":"Participations - autres organismes (Projet européen)"}
,{"instruction":"M14","code":"7478.PROV","libelle":"Participations - autres organismes -Provisoire"}
,{"instruction":"M14","code":"7478.40","libelle":"Participations d'autres organismes-HG Bellevue"}
,{"instruction":"M14","code":"7478.41","libelle":"Participations d'autres organismes-HG Kérangoff"}
,{"instruction":"M14","code":"7478.42","libelle":"Participations d'autres organismes-HG Kérourien"}
,{"instruction":"M14","code":"7478.43","libelle":"Participations d'autres organismes-HG Kérédern"}
,{"instruction":"M14","code":"7478.44","libelle":"Participations autres organismes HG Pen ar Créac'h"}
,{"instruction":"M14","code":"7478.45","libelle":"Participations d'autres organismes-HG de Pontanézen"}
,{"instruction":"M14","code":"7478.46","libelle":"Participations d'autres organismes-RAM"}
,{"instruction":"M14","code":"7478.7","libelle":"Participations - autres organismes (Rythmes scolaires)"}
,{"instruction":"M14","code":"748","libelle":"Autres subventions et participations"}
,{"instruction":"M14","code":"748.01","libelle":"SUBVENTION  ONILAIT"}
,{"instruction":"M14","code":"748.02","libelle":"SUBVENTION C.A.F"}
,{"instruction":"M14","code":"748.03","libelle":"SUBVENTION CAF 12\/14H 2001"}
,{"instruction":"M14","code":"7481","libelle":"Attrib versement représentatif impôt cercles et maisons jeux"}
,{"instruction":"M14","code":"74810","libelle":"Subvention de France Agrimer"}
,{"instruction":"M14","code":"74811","libelle":"Subvention de la CAF 12-14 h (solde 2011)"}
,{"instruction":"M14","code":"74812","libelle":"Subvention de la CAF 12-14 H (acompte 2012)"}
,{"instruction":"M14","code":"7482","libelle":"Compens.perte taxe addi. droits mutation ou pub. foncière"}
,{"instruction":"M14","code":"74832","libelle":"Attribution  fonds départemental de la taxe professionnelle"}
,{"instruction":"M14","code":"74833","libelle":"Att compensat. Etat - Contribut. Eco Territoriale (CVAE&CFE)"}
,{"instruction":"M14","code":"74834","libelle":"Etat - Compensation au titre exonérations taxes foncières"}
,{"instruction":"M14","code":"74835","libelle":"Etat - Compensation au titre exonérations taxe d'habitation"}
,{"instruction":"M14","code":"7488","libelle":"Autres attributions et participations"}
,{"instruction":"M14","code":"7488.FCTVA","libelle":"Autres attributions et participations (Fctva)"}
,{"instruction":"M14","code":"75","libelle":"AUTRES PRODUITS DE GESTION"}
,{"instruction":"M14","code":"75","libelle":"Autres produits de gestion courante"}
,{"instruction":"M14","code":"751","libelle":"Redevances pour concessions, brevets, licences ..."}
,{"instruction":"M14","code":"752","libelle":"Revenus sur immeubles"}
,{"instruction":"M14","code":"752","libelle":"Autres produits - revenus des immeubles"}
,{"instruction":"M14","code":"752.HT01","libelle":"Autres produits - revenus des immeubles (HT) - Act. 01"}
,{"instruction":"M14","code":"752.HT02","libelle":"Autres produits - revenus des immeubles (HT) - Act. 02"}
,{"instruction":"M14","code":"755","libelle":"Excédent reversé par budget annexe"}
,{"instruction":"M14","code":"757","libelle":"Redevances versées par les fermiers et concessionnaires"}
,{"instruction":"M14","code":"757.HT02","libelle":"Redevances versées fermiers, concessionnaires (HT) - Act. 02"}
,{"instruction":"M14","code":"758","libelle":"Produits divers de gestion courante"}
,{"instruction":"M14","code":"758","libelle":"PRODUITS DIVERS DE GESTION COURANTE"}
,{"instruction":"M14","code":"758.HT01","libelle":"Produits divers de gestion courante (HT) - Act. 01"}
,{"instruction":"M14","code":"758.14","libelle":"Produits divers de gestion courante"}
,{"instruction":"M14","code":"7588","libelle":"Autres produits divers de gestion courante"}
,{"instruction":"M14","code":"7588.00","libelle":"recouvrements d'affranchissements"}
,{"instruction":"M14","code":"76","libelle":"Produits financiers"}
,{"instruction":"M14","code":"761","libelle":"Produits de participations"}
,{"instruction":"M14","code":"7621","libelle":"Produits autes immo. financières - encaissés à l'échéance"}
,{"instruction":"M14","code":"7622","libelle":"Produits autres immo. financières - rattachement ICNE"}
,{"instruction":"M14","code":"764","libelle":"Revenus des valeurs mobilières de placement"}
,{"instruction":"M14","code":"765","libelle":"Escomptes obtenus"}
,{"instruction":"M14","code":"766","libelle":"Gains de change"}
,{"instruction":"M14","code":"767","libelle":"Produits nets sur cessions valeurs mobilières de placement"}
,{"instruction":"M14","code":"768","libelle":"Autres produits financiers"}
,{"instruction":"M14","code":"768.230","libelle":"Autres produits financiers - Stade Brestois"}
,{"instruction":"M14","code":"7688","libelle":"Autres produits financiers"}
,{"instruction":"M14","code":"7688.200","libelle":"Remboursement par divers organismes (sauf CUB et OPAC)"}
,{"instruction":"M14","code":"7688.220","libelle":"Intérêts des emprunts récupérables sur OPAC"}
,{"instruction":"M14","code":"77","libelle":"Produits exceptionnels"}
,{"instruction":"M14","code":"77","libelle":"PRODUITS EXCEPTIONNELS"}
,{"instruction":"M14","code":"771","libelle":"Produits exceptionnels sur opérations de gestion"}
,{"instruction":"M14","code":"7711","libelle":"Dédits et pénalités perçus"}
,{"instruction":"M14","code":"7713","libelle":"Libéralités reçues"}
,{"instruction":"M14","code":"7714","libelle":"RECOUVREMENT SUR CREANCES ADMISES EN NON VALEURS"}
,{"instruction":"M14","code":"7714","libelle":"Recouvrement sur créances admises en non valeur"}
,{"instruction":"M14","code":"7714.00","libelle":"RECOUVREMENTS S\/CREANCES ADMISES EN NON VALEURS"}
,{"instruction":"M14","code":"7718","libelle":"Autres produits exceptionnels sur opérations de gestion"}
,{"instruction":"M14","code":"7718","libelle":"Autres produits exceptionnels"}
,{"instruction":"M14","code":"7718.DRE","libelle":"DRE- Produits exceptionnels"}
,{"instruction":"M14","code":"7718.00","libelle":"autres produits exceptionnels"}
,{"instruction":"M14","code":"773","libelle":"Mandats annulés (sur excercices antérieurs)"}
,{"instruction":"M14","code":"773","libelle":"Mandats annulés (sur exercices antérieurs)"}
,{"instruction":"M14","code":"773.DRE","libelle":"Annulation de mandats sur exercice antérieur"}
,{"instruction":"M14","code":"774","libelle":"Subventions exceptionnelles"}
,{"instruction":"M14","code":"775","libelle":"Produits des cessions d'immobilisation"}
,{"instruction":"M14","code":"775","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M14","code":"775.HT02","libelle":"Produits des cessions d'immobilisations (HT- Act. 02)"}
,{"instruction":"M14","code":"776","libelle":"Différences sur réalisations (-) reprises cpte de résultat"}
,{"instruction":"M14","code":"776","libelle":"Différence sur réalisation négative"}
,{"instruction":"M14","code":"776.MO","libelle":"Différences sur réalisations(-)reprises cpte résultat (MO)"}
,{"instruction":"M14","code":"7761","libelle":"Différences sur réalisations  reprises au compte de résultat"}
,{"instruction":"M14","code":"7761.MO","libelle":"Différences sur réalisations  reprises au CA (MO)"}
,{"instruction":"M14","code":"777","libelle":"subv. d'investissement transférée au compte de résultat"}
,{"instruction":"M14","code":"777","libelle":"Quote-part  des subv. d'inv. transférées au cpte de résultat"}
,{"instruction":"M14","code":"777.MO","libelle":"Quote-part subv. invest. transférée au cpt résultat (MO)"}
,{"instruction":"M14","code":"778","libelle":"AUTRES PRODUITS EXCEPTIONNELS"}
,{"instruction":"M14","code":"778","libelle":"Autres produits exceptionnels"}
,{"instruction":"M14","code":"7785","libelle":"Excédent d'investissement transféré au cpte de résultat"}
,{"instruction":"M14","code":"7788","libelle":"Produits exceptionnels divers"}
,{"instruction":"M14","code":"7788","libelle":"produits exceptionnels divers"}
,{"instruction":"M14","code":"7788.HT01","libelle":"Produits exceptionnels divers (HT) -Act 01"}
,{"instruction":"M14","code":"7788.MO","libelle":"Produits exceptionnels divers (MO)"}
,{"instruction":"M14","code":"78","libelle":"REPRISE SUR AMORTISSEMENTS"}
,{"instruction":"M14","code":"78","libelle":"Reprises sur amortissements et provisions"}
,{"instruction":"M14","code":"781","libelle":"Reprise sur amortissements et provisions"}
,{"instruction":"M14","code":"7811","libelle":"Reprises sur amortissemts immo. incorporelles et corporelles"}
,{"instruction":"M14","code":"7815","libelle":"Reprises sur provisions  risques et charges fonctionnement"}
,{"instruction":"M14","code":"7815","libelle":"Reprises sur provisions pour risques d'exploitation"}
,{"instruction":"M14","code":"7815.MO","libelle":"Reprises sur prov  risques et charges fonctionnement (MO)"}
,{"instruction":"M14","code":"7816","libelle":"Reprises sur prov.pour dépréciation des immob incorpo & corp"}
,{"instruction":"M14","code":"7817","libelle":"Reprises sur provis. pour dépréciation des actifs circulants"}
,{"instruction":"M14","code":"7817.MO","libelle":"Reprises sur provis. p\/ dépréciation actifs circulants (MO)"}
,{"instruction":"M14","code":"7865","libelle":"Reprises sur provisions pour risques financiers"}
,{"instruction":"M14","code":"7865","libelle":"Reprises sur provisions pour risques et charges financiers"}
,{"instruction":"M14","code":"7866","libelle":"Reprises sur provision pour dépréciation éléments financiers"}
,{"instruction":"M14","code":"7875","libelle":"Reprises sur provisions pour risques et charges except."}
,{"instruction":"M14","code":"7876","libelle":"Reprises sur provisions pour dépréciations exceptionnelles"}
,{"instruction":"M14","code":"79","libelle":"Transferts de charges"}
,{"instruction":"M14","code":"791","libelle":"Transferts de charges de gestion courante"}
,{"instruction":"M14","code":"796","libelle":"Transferts de charges financières"}
,{"instruction":"M14","code":"797","libelle":"Transferts de charges exceptionnelles"}
,{"instruction":"M22","code":"001","libelle":"Déficit d'investissement antérieur reporté"}
,{"instruction":"M22","code":"001","libelle":"Excédent d'investissement antérieur reporté"}
,{"instruction":"M22","code":"001","libelle":"Excédents d'investissement reportés"}
,{"instruction":"M22","code":"002","libelle":"Excédent d'exploitation reporté"}
,{"instruction":"M22","code":"002","libelle":"excédent de fonctionnement reporté"}
,{"instruction":"M22","code":"002","libelle":"Déficit d'exploitation reporté"}
,{"instruction":"M22","code":"002","libelle":"Excédent de fonctionnement reporté"}
,{"instruction":"M22","code":"1020","libelle":"Dons et legs en immobilisations physiques ou financières"}
,{"instruction":"M22","code":"10222","libelle":"Fonds de compensation de la TVA"}
,{"instruction":"M22","code":"10222","libelle":"Fonds de compensation de la T.V.A."}
,{"instruction":"M22","code":"1025","libelle":"Dons et legs en immobilisations physiques ou financières"}
,{"instruction":"M22","code":"10682","libelle":"Excédents affectés à l'investissement"}
,{"instruction":"M22","code":"10682","libelle":"Excédents affectés à l'investissements"}
,{"instruction":"M22","code":"10685","libelle":"réverse de trésorie"}
,{"instruction":"M22","code":"110","libelle":"excédent affecté à la réduction des charges d'exploitation"}
,{"instruction":"M22","code":"131","libelle":"Subventions d'équipements transférables"}
,{"instruction":"M22","code":"142","libelle":"Provisions pour renouvellement des immobilisations"}
,{"instruction":"M22","code":"142","libelle":"provision pour renouvellement des immobilisations"}
,{"instruction":"M22","code":"1572","libelle":"Provision pour gros entretien"}
,{"instruction":"M22","code":"1572","libelle":"provisions pour gros entretiens ou grandes révisions"}
,{"instruction":"M22","code":"1588","libelle":"Autres provisions pour charges"}
,{"instruction":"M22","code":"2013","libelle":"Frais d'évaluation"}
,{"instruction":"M22","code":"2181","libelle":"Installations générales, agencements, aménagements divers"}
,{"instruction":"M22","code":"2181","libelle":"Installations générales"}
,{"instruction":"M22","code":"2182","libelle":"Autres immobilisations corporelles - Matériel de transport"}
,{"instruction":"M22","code":"2182","libelle":"Matériel de transport"}
,{"instruction":"M22","code":"2183","libelle":"Matériel de bureau, informatique"}
,{"instruction":"M22","code":"2183","libelle":"matériel informatique"}
,{"instruction":"M22","code":"2184","libelle":"Mobilier"}
,{"instruction":"M22","code":"2188","libelle":"Autres immobilisations corporelles"}
,{"instruction":"M22","code":"28013","libelle":"Frais d'évaluation"}
,{"instruction":"M22","code":"281","libelle":"Immobilisations corporelles"}
,{"instruction":"M22","code":"28154","libelle":"matériel outillage"}
,{"instruction":"M22","code":"2818","libelle":"immobilisations corporelles"}
,{"instruction":"M22","code":"2818","libelle":"Immobilisations corporelles"}
,{"instruction":"M22","code":"28181","libelle":"installations générales agencement"}
,{"instruction":"M22","code":"28181","libelle":"Installations générales, agencements, aménagements divers"}
,{"instruction":"M22","code":"28182","libelle":"Matériel de transport"}
,{"instruction":"M22","code":"28182","libelle":"matériel de transport"}
,{"instruction":"M22","code":"28183","libelle":"mobilier"}
,{"instruction":"M22","code":"28183","libelle":"Matériel de bureau et matériel informatique"}
,{"instruction":"M22","code":"28184","libelle":"amortissements mobilier"}
,{"instruction":"M22","code":"28184","libelle":"Mobilier"}
,{"instruction":"M22","code":"28188","libelle":"autres immobilisations corporelles"}
,{"instruction":"M22","code":"28188","libelle":"Autres immobilisations corporelles"}
,{"instruction":"M22","code":"60611","libelle":"Eau et assainissement"}
,{"instruction":"M22","code":"60611","libelle":"eau et assainissement"}
,{"instruction":"M22","code":"60612","libelle":"Energie ,électricité"}
,{"instruction":"M22","code":"60612","libelle":"Energie, électricité"}
,{"instruction":"M22","code":"60613","libelle":"chauffage,gaz"}
,{"instruction":"M22","code":"60613","libelle":"Gdf, chauffage urbain"}
,{"instruction":"M22","code":"60618","libelle":"Autres fournitures non stockables"}
,{"instruction":"M22","code":"60621","libelle":"combustibles, carburants"}
,{"instruction":"M22","code":"60621","libelle":"combustible et carburant"}
,{"instruction":"M22","code":"60622","libelle":"produits d'entretien"}
,{"instruction":"M22","code":"60622","libelle":"Produits d'entretien"}
,{"instruction":"M22","code":"60623","libelle":"Fournitures d'atelier"}
,{"instruction":"M22","code":"60623","libelle":"fournitures d'atelier"}
,{"instruction":"M22","code":"60624","libelle":"fournitures administratives"}
,{"instruction":"M22","code":"60624","libelle":"Fournitures administratives"}
,{"instruction":"M22","code":"60625","libelle":"Fournitures scolaires, éducatives et de loisir"}
,{"instruction":"M22","code":"60626","libelle":"Fournitures hotelières"}
,{"instruction":"M22","code":"606261","libelle":"fournitures liées à la dépendance"}
,{"instruction":"M22","code":"606268","libelle":"Autres  fournitures hotelières"}
,{"instruction":"M22","code":"6063","libelle":"alimentation"}
,{"instruction":"M22","code":"6063","libelle":"Alimentation"}
,{"instruction":"M22","code":"6066","libelle":"Fournitures médicales"}
,{"instruction":"M22","code":"6068","libelle":"Autres achats non stockés"}
,{"instruction":"M22","code":"6068.1","libelle":"habillement du personnel"}
,{"instruction":"M22","code":"6068.2","libelle":"linge"}
,{"instruction":"M22","code":"6068.3","libelle":"autres achats non stockés"}
,{"instruction":"M22","code":"611","libelle":"Prestations de service"}
,{"instruction":"M22","code":"6111","libelle":"Sous traitance à caractère médical"}
,{"instruction":"M22","code":"61118","libelle":"sous-traitance à caractère médical \"autres\""}
,{"instruction":"M22","code":"6112","libelle":"Sous-traitance à caractère médico social"}
,{"instruction":"M22","code":"6132","libelle":"Locations immobilières"}
,{"instruction":"M22","code":"6132","libelle":"Locations immobilères"}
,{"instruction":"M22","code":"6135","libelle":"Locations mobilières"}
,{"instruction":"M22","code":"6135","libelle":"locations mobilières"}
,{"instruction":"M22","code":"6152","libelle":"entretiens et réparations sur biens immobilers"}
,{"instruction":"M22","code":"61522","libelle":"Entretien de bâtiments"}
,{"instruction":"M22","code":"6155.1","libelle":"entretien matériel de transport"}
,{"instruction":"M22","code":"6155.2","libelle":"entrtien autre matériel et outillage"}
,{"instruction":"M22","code":"61552","libelle":"entretien autre matériel et outillage"}
,{"instruction":"M22","code":"61558","libelle":"Autre matériel outillage"}
,{"instruction":"M22","code":"61558","libelle":"Entretien et réparation-Autres matériel et outillages"}
,{"instruction":"M22","code":"61568","libelle":"Maintenance- Autres"}
,{"instruction":"M22","code":"61568","libelle":"Maintenance"}
,{"instruction":"M22","code":"6161","libelle":"Primes d'assurance multirisques"}
,{"instruction":"M22","code":"6161","libelle":"Assurance multirisque"}
,{"instruction":"M22","code":"6163","libelle":"Assurance transport"}
,{"instruction":"M22","code":"6182","libelle":"Documentation générale et technique"}
,{"instruction":"M22","code":"6182","libelle":"Documentation générale"}
,{"instruction":"M22","code":"6184","libelle":"concours divers (cotisations)"}
,{"instruction":"M22","code":"6184","libelle":"Concours divers (cotisations)"}
,{"instruction":"M22","code":"6215","libelle":"Personnel affecté à l'établissement"}
,{"instruction":"M22","code":"6215.1","libelle":"remboursement du personnel à la vlle"}
,{"instruction":"M22","code":"6215.2","libelle":"remboursement du personnel au ccas"}
,{"instruction":"M22","code":"6228","libelle":"divers frais de personnel"}
,{"instruction":"M22","code":"623","libelle":"Publicité, publications, relations publiques"}
,{"instruction":"M22","code":"6242","libelle":"Transport d'usagers"}
,{"instruction":"M22","code":"62428","libelle":"Autres transports d'usagers"}
,{"instruction":"M22","code":"6246","libelle":"Divers transport"}
,{"instruction":"M22","code":"6247","libelle":"transport collectif du personnel"}
,{"instruction":"M22","code":"6248","libelle":"Transports divers"}
,{"instruction":"M22","code":"6248","libelle":"divers transports"}
,{"instruction":"M22","code":"6251","libelle":"Voyages et déplacements"}
,{"instruction":"M22","code":"6256","libelle":"Frais de mission du personnel"}
,{"instruction":"M22","code":"6256","libelle":"Missions"}
,{"instruction":"M22","code":"6261","libelle":"affranchissement"}
,{"instruction":"M22","code":"6261","libelle":"Frais d'affranchissements"}
,{"instruction":"M22","code":"6262","libelle":"frais télécommunications"}
,{"instruction":"M22","code":"6262","libelle":"frais de communications"}
,{"instruction":"M22","code":"627","libelle":"Frais bancaires et assimilés"}
,{"instruction":"M22","code":"627","libelle":"Services bancaires et assimilés"}
,{"instruction":"M22","code":"6281","libelle":"Blanchissage à l'extérieur"}
,{"instruction":"M22","code":"6282","libelle":"Alimentation à l'extérieur"}
,{"instruction":"M22","code":"6288","libelle":"autres prestations de service"}
,{"instruction":"M22","code":"6288","libelle":"Autres prestations"}
,{"instruction":"M22","code":"63512","libelle":"taxe foncière"}
,{"instruction":"M22","code":"6353","libelle":"Impôts indirects"}
,{"instruction":"M22","code":"637","libelle":"Autres impôts, taxes et versements assimilés( autres organ.)"}
,{"instruction":"M22","code":"637","libelle":"Autres impôts (autres organismes)"}
,{"instruction":"M22","code":"6582","libelle":"Pécule"}
,{"instruction":"M22","code":"6588","libelle":"Autres charges de gestion courante"}
,{"instruction":"M22","code":"6588","libelle":"Autres charges diverses de gestion courante"}
,{"instruction":"M22","code":"6588.1","libelle":"remboursement des frais de siège"}
,{"instruction":"M22","code":"6588.3","libelle":"Remboursements divers"}
,{"instruction":"M22","code":"673","libelle":"titres annulés"}
,{"instruction":"M22","code":"678","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M22","code":"6811","libelle":"dotations aux amortissements des immobilisations incorporell"}
,{"instruction":"M22","code":"6811","libelle":"Dotations aux amortissementsdes immobilisations"}
,{"instruction":"M22","code":"68111","libelle":"Dotation aux amortissements immobilisations incorporelles"}
,{"instruction":"M22","code":"68112","libelle":"Dotation aux amortissements"}
,{"instruction":"M22","code":"6815","libelle":"Dotations aux provisions d'exploitation"}
,{"instruction":"M22","code":"6872","libelle":"Dotations aux provisions réglementées"}
,{"instruction":"M22","code":"68742","libelle":"dotations aux provisions réglementées pour renouv. Immo."}
,{"instruction":"M22","code":"706","libelle":"Prestations de services"}
,{"instruction":"M22","code":"7085","libelle":"Prestations délivrées aux usagers"}
,{"instruction":"M22","code":"7088","libelle":"autres produits d'activités annexes"}
,{"instruction":"M22","code":"7313","libelle":"Prix de journée hébergement"}
,{"instruction":"M22","code":"7316","libelle":"dotation globale"}
,{"instruction":"M22","code":"73212","libelle":"Dotation globale CHRS"}
,{"instruction":"M22","code":"734","libelle":"prix de journée Hébergement"}
,{"instruction":"M22","code":"7388","libelle":"Produits à la charge d'autres financeurs"}
,{"instruction":"M22","code":"747","libelle":"subventions et participations"}
,{"instruction":"M22","code":"7488","libelle":"Autres subventions et participations"}
,{"instruction":"M22","code":"7548","libelle":"autres remboursements de frais"}
,{"instruction":"M22","code":"7588","libelle":"Autres produits de gestion courante"}
,{"instruction":"M22","code":"7588","libelle":"Autres produits divers de gestion courante"}
,{"instruction":"M22","code":"771","libelle":"Produits exceptionnels sur opération de gestion"}
,{"instruction":"M22","code":"773","libelle":"Mandats annulés (sur exercices antérieurs)"}
,{"instruction":"M22","code":"778","libelle":"Autres produits exceptionnels (résultat)"}
,{"instruction":"M22","code":"778","libelle":"Autres produits exceptionnels"}
,{"instruction":"M22","code":"7815","libelle":"Reprise sur provision d'exploitation"}
,{"instruction":"M22","code":"7815","libelle":"Reprise sur provisions"}
,{"instruction":"M22","code":"78742","libelle":"Reprise sur provisions renvt immobilisations"}
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,{"instruction":"M4","code":"2805","libelle":"Concessions et droits similaires, brevets, licences"}
,{"instruction":"M4","code":"2805.MO","libelle":"Amortissements concessions, brevets, licences (MO)"}
,{"instruction":"M4","code":"2805.1.MO","libelle":"Amortissements concessions, brevets, licences (MO - pat.)"}
,{"instruction":"M4","code":"2807","libelle":"Amortissements immob. incorporelles - fonds commercial"}
,{"instruction":"M4","code":"2807.MO","libelle":"Amortissements immob. incorporelles - fonds commercial (MO)"}
,{"instruction":"M4","code":"2807.1.MO","libelle":"Fonds commercial (MO-pat)"}
,{"instruction":"M4","code":"281","libelle":"Amortissements des immobilisations corporelles"}
,{"instruction":"M4","code":"28128","libelle":"Autres agencements et aménagements de terrains"}
,{"instruction":"M4","code":"28128.MO","libelle":"Autres agencements et aménagements de terrains(MO)"}
,{"instruction":"M4","code":"28135","libelle":"Constructions - installations générales, agencements, amén."}
,{"instruction":"M4","code":"28135.MO","libelle":"Amortissements Installations, agencements, aménage (MO)"}
,{"instruction":"M4","code":"28135.MO","libelle":"Amortissements des install. générales, agencements (MO)"}
,{"instruction":"M4","code":"28135.MO","libelle":"Constructions - instal générales, agencements, amén (MO)"}
,{"instruction":"M4","code":"28135.1.MO","libelle":"Amortissements des install. générales, agencements (MO-pat)"}
,{"instruction":"M4","code":"28138","libelle":"Autres constructions"}
,{"instruction":"M4","code":"28138.MO","libelle":"Amortissements immo. corporelles - autres constructions (MO)"}
,{"instruction":"M4","code":"28138.MO","libelle":"Amortissements Autres constructions (MO)"}
,{"instruction":"M4","code":"28138.MO","libelle":"Amortissements des constructions (MO)"}
,{"instruction":"M4","code":"28138.1.MO","libelle":"Autres constructions (MO-pat)"}
,{"instruction":"M4","code":"28151","libelle":"Installations complexes spécialisées"}
,{"instruction":"M4","code":"28151.MO","libelle":"Amortissements - Installations complexes spécialisées (MO)"}
,{"instruction":"M4","code":"28151.MO","libelle":"Amortissements des installations complexes spécialisées (MO)"}
,{"instruction":"M4","code":"28151.MO","libelle":"Réseaux de voirie (MO)"}
,{"instruction":"M4","code":"28151.1.MO","libelle":"Installations complexes spécialisées (MO-pat)"}
,{"instruction":"M4","code":"28153","libelle":"Amortissements des installations à caractère spécifique"}
,{"instruction":"M4","code":"28153.MO","libelle":"Amortissements - Installations à caractère spécifique (MO)"}
,{"instruction":"M4","code":"28153.MO","libelle":"Amortissements des installations à caractère spécifique (MO)"}
,{"instruction":"M4","code":"28153.1.MO","libelle":"Amortissements installations à caractère spécifique (MO-pat)"}
,{"instruction":"M4","code":"28155.MO","libelle":"Amortissements immo. corporelles - outillage industriel(MO)"}
,{"instruction":"M4","code":"28157","libelle":"Agencements et aménagements du mat et outil industriels"}
,{"instruction":"M4","code":"28157.MO","libelle":"Agencement et aménag. matériel outillage industriels (MO)"}
,{"instruction":"M4","code":"28157.MO","libelle":"Agencements et aménagements du mat et outil industriels (MO)"}
,{"instruction":"M4","code":"2817","libelle":"Immobilisations reçues au titre d'une mise à dispo"}
,{"instruction":"M4","code":"28175","libelle":"Installations, matériel et outillage techniques"}
,{"instruction":"M4","code":"281751","libelle":"Installations complexes spécialisés"}
,{"instruction":"M4","code":"281751.MO","libelle":"Installations complexes spécialisés (MO)"}
,{"instruction":"M4","code":"28181","libelle":"Installations générales, agencements et aménagements urbains"}
,{"instruction":"M4","code":"28181.MO","libelle":"Amortissements instal., agencements, aménagemts divers (MO)"}
,{"instruction":"M4","code":"28181.1.MO","libelle":"Installations générales, agencements, aménag urbains (MO-pat"}
,{"instruction":"M4","code":"28182","libelle":"Amortissements matériel de transport"}
,{"instruction":"M4","code":"28182.MO","libelle":"Amortissements matériel de transport (MO)"}
,{"instruction":"M4","code":"28182.1.MO","libelle":"Amortissements matériel de transport (MO-pat)"}
,{"instruction":"M4","code":"28183","libelle":"Amortissements matériel de bureau et informatique"}
,{"instruction":"M4","code":"28183.MO","libelle":"Amortissements matériel de bureau et informatique (MO)"}
,{"instruction":"M4","code":"28183.1.MO","libelle":"Amortissements matériel bureau et informatique (MO - pat.)"}
,{"instruction":"M4","code":"28184","libelle":"Mobilier"}
,{"instruction":"M4","code":"28184.MO","libelle":"Mobilier (MO)"}
,{"instruction":"M4","code":"28184.MO","libelle":"Amortissements du mobilier (MO)"}
,{"instruction":"M4","code":"28184.1.MO","libelle":"Mobilier (MO-pat)"}
,{"instruction":"M4","code":"28188","libelle":"Autres immobilisations corporelles - autres"}
,{"instruction":"M4","code":"28188.MO","libelle":"Autres immobilisations corporelles (MO)"}
,{"instruction":"M4","code":"28188.1.MO","libelle":"Autres immo. corporelles - autres (MO - pat.)"}
,{"instruction":"M4","code":"60","libelle":"Achats et variation des stocks"}
,{"instruction":"M4","code":"6061","libelle":"Fournitures non stockables - eau, énergie"}
,{"instruction":"M4","code":"6061","libelle":"Fournitures non stockables (eau, énergie ...)"}
,{"instruction":"M4","code":"6061.HT1","libelle":"Fournitures non stockables (eau, énergie ...) (HT) - Act 1"}
,{"instruction":"M4","code":"6061.TL","libelle":"Fournitures non stockables (eau, énergie ...)(telep)"}
,{"instruction":"M4","code":"6061.9","libelle":"Fournitures non stockables (eau, énergie ...)(gcpat)"}
,{"instruction":"M4","code":"6063","libelle":"Fournitures d'entretien et de petit équipement"}
,{"instruction":"M4","code":"6063.HT1","libelle":"Fournitures d'entretien et de petit équipement (HT) - Act 1"}
,{"instruction":"M4","code":"6064","libelle":"Fournitures administratives"}
,{"instruction":"M4","code":"6068","libelle":"Autres matières et fournitures"}
,{"instruction":"M4","code":"607","libelle":"Achat de marchandises"}
,{"instruction":"M4","code":"607.HT1","libelle":"Achat de marchandises (HT) - Act 1"}
,{"instruction":"M4","code":"61","libelle":"Services extérieurs"}
,{"instruction":"M4","code":"611","libelle":"Sous-traitance générale"}
,{"instruction":"M4","code":"611.HT1","libelle":"Sous-traitance générale (HT) - act. 1"}
,{"instruction":"M4","code":"611.6.HT1","libelle":"Sous-traitance générale (HT) - act. 1 (HS)"}
,{"instruction":"M4","code":"6122","libelle":"Crédit-bail mobilier"}
,{"instruction":"M4","code":"6122.0","libelle":"Redevances de crédit-bail mobilier (dette)"}
,{"instruction":"M4","code":"6122.0.HT1","libelle":"Redevances de crédit-bail mobilier (dette) (HT) - act. 1"}
,{"instruction":"M4","code":"6122.6","libelle":"Redevances de crédit-bail mobilier (HS)"}
,{"instruction":"M4","code":"6132","libelle":"Locations immobilières"}
,{"instruction":"M4","code":"6135","libelle":"Locations mobilières"}
,{"instruction":"M4","code":"6135.6","libelle":"Locations mobilières (HS)"}
,{"instruction":"M4","code":"614","libelle":"Charges locatives et de copropriété"}
,{"instruction":"M4","code":"614.HT1","libelle":"Charges locatives et de copropriété (HT) -Act 1"}
,{"instruction":"M4","code":"6152","libelle":"Entretien et réparations sur biens immobiliers"}
,{"instruction":"M4","code":"61521","libelle":"Entretien et réparations bâtiments publics"}
,{"instruction":"M4","code":"61558","libelle":"Entretien et réparations - autres biens mobiliers"}
,{"instruction":"M4","code":"61558.HT1","libelle":"Entretien et réparations - autres biens mobiliers(HT)- Act 1"}
,{"instruction":"M4","code":"6156","libelle":"Maintenance"}
,{"instruction":"M4","code":"6156.HT1","libelle":"Maintenance (HT) - Act 1"}
,{"instruction":"M4","code":"6156.6","libelle":"Maintenance (HS)"}
,{"instruction":"M4","code":"617","libelle":"Etudes et recherches"}
,{"instruction":"M4","code":"617.HT1","libelle":"Etudes et recherches (HT) - Act 1"}
,{"instruction":"M4","code":"617.HT1","libelle":"Etudes et recherches(HT) - act 01"}
,{"instruction":"M4","code":"618","libelle":"Services extérieurs - divers"}
,{"instruction":"M4","code":"618.HT1","libelle":"Divers (HT) - act 01"}
,{"instruction":"M4","code":"618.HT1","libelle":"Services extérieurs - divers (HT) - Act 1"}
,{"instruction":"M4","code":"618.6","libelle":"Services extérieurs - divers (HS)"}
,{"instruction":"M4","code":"62","libelle":"Autres services extérieurs"}
,{"instruction":"M4","code":"6215","libelle":"Personnel affecté par la collectivité de rattachement"}
,{"instruction":"M4","code":"6226","libelle":"Honoraires"}
,{"instruction":"M4","code":"6226.HT1","libelle":"Honoraires (HT) - Act 1"}
,{"instruction":"M4","code":"6226.HT1","libelle":"Honoraires (HT) - act. 1"}
,{"instruction":"M4","code":"6226.TL","libelle":"Honoraires (telep)"}
,{"instruction":"M4","code":"6226.6","libelle":"Honoraires(HS)"}
,{"instruction":"M4","code":"6226.9","libelle":"Honoraires (gcpat)"}
,{"instruction":"M4","code":"6227","libelle":"Frais d'actes et de contentieux"}
,{"instruction":"M4","code":"6227.HT1","libelle":"Frais d'actes et de contentieux (HT) - act 1"}
,{"instruction":"M4","code":"6227.HT1","libelle":"Frais d'actes et de contentieux (HT) - Act 1"}
,{"instruction":"M4","code":"6227.TL","libelle":"Frais d'actes et de contentieux (telep)"}
,{"instruction":"M4","code":"6227.1","libelle":"Frais d'actes et de contentieux"}
,{"instruction":"M4","code":"6227.9","libelle":"Frais d'actes et de contentieux (gcpat)"}
,{"instruction":"M4","code":"6228","libelle":"Rémunérations d'intermédiaires et honoraires - divers"}
,{"instruction":"M4","code":"6228.HT1","libelle":"Rémunérations intermédiaires et honoraires-divers(HT) -Act 1"}
,{"instruction":"M4","code":"6228.TL","libelle":"Rémunérations d'intermédiaires et honoraires - divers(telep)"}
,{"instruction":"M4","code":"6228.0","libelle":"Rémunérations d'intermédiaires\/honoraires - divers (dette)"}
,{"instruction":"M4","code":"6228.6","libelle":"Rémunérations divers"}
,{"instruction":"M4","code":"6228.9","libelle":"Rémunérations d'intermédiaires et honoraires - divers(gcpat)"}
,{"instruction":"M4","code":"6231","libelle":"Annonces et insertions"}
,{"instruction":"M4","code":"6231.HT1","libelle":"Annonces et insertions (HT) - Act 1"}
,{"instruction":"M4","code":"6231.HT1","libelle":"Annonces et insertions (HT) - act. 1"}
,{"instruction":"M4","code":"6231.0","libelle":"Annonces et insertions (dette)"}
,{"instruction":"M4","code":"6231.6","libelle":"Annonces et insertions (HS)"}
,{"instruction":"M4","code":"6238","libelle":"Publicité, publications et relations publiques - divers"}
,{"instruction":"M4","code":"6238.HT1","libelle":"Publicité, publications et relations pub. - divers(HT)-Act 1"}
,{"instruction":"M4","code":"6238.HT1","libelle":"Publicité, publications et relations - divers (HT) - act. 1"}
,{"instruction":"M4","code":"6238.TL","libelle":"Publicité, publications et relations publiques-divers(telep)"}
,{"instruction":"M4","code":"6238.9","libelle":"Publicité, publications et relations publiques-divers(gcpat)"}
,{"instruction":"M4","code":"6248","libelle":"Transports de biens et transports collectifs pers.- divers"}
,{"instruction":"M4","code":"6248.6","libelle":"Transports divers (HS)"}
,{"instruction":"M4","code":"6251","libelle":"Voyages et déplacements"}
,{"instruction":"M4","code":"6251.HT1","libelle":"Voyages et déplacements (HT) - Act 1"}
,{"instruction":"M4","code":"6251.TL","libelle":"Voyages et déplacements (telep)"}
,{"instruction":"M4","code":"6256","libelle":"Missions"}
,{"instruction":"M4","code":"6256.HT1","libelle":"Missions (HT) - act. 1"}
,{"instruction":"M4","code":"6256.HT1","libelle":"Missions (HT) - Act 1"}
,{"instruction":"M4","code":"6256.TL","libelle":"Missions (telep)"}
,{"instruction":"M4","code":"6256.6","libelle":"Missions (HS)"}
,{"instruction":"M4","code":"6257","libelle":"Réceptions"}
,{"instruction":"M4","code":"6257.HT1","libelle":"Réceptions (HT) - Act 1"}
,{"instruction":"M4","code":"6257.6","libelle":"Réceptions (HS)"}
,{"instruction":"M4","code":"6261","libelle":"Frais d'affranchissement"}
,{"instruction":"M4","code":"6261.TL","libelle":"Frais d'affranchissement (telep)"}
,{"instruction":"M4","code":"6261.9","libelle":"Frais d'affranchissement (gcpat)"}
,{"instruction":"M4","code":"6262","libelle":"Frais de télécommunications"}
,{"instruction":"M4","code":"6262.6","libelle":"Frais de télécommunications (HS)"}
,{"instruction":"M4","code":"627","libelle":"Services bancaires et assimilés"}
,{"instruction":"M4","code":"627.0","libelle":"Services bancaires et assimilés"}
,{"instruction":"M4","code":"6281","libelle":"Concours divers (cotisations...)"}
,{"instruction":"M4","code":"6281","libelle":"Concours divers (cotisations ...)"}
,{"instruction":"M4","code":"6281.HT1","libelle":"Concours divers (cotisations ...) (HT) - act. 1"}
,{"instruction":"M4","code":"6281.6","libelle":"Concours divers (cotisations...) (HS)"}
,{"instruction":"M4","code":"6283.HT1","libelle":"Frais de nettoyage des locaux (HT) - Act 1"}
,{"instruction":"M4","code":"6287","libelle":"Remboursements de frais"}
,{"instruction":"M4","code":"6288","libelle":"Divers - autres"}
,{"instruction":"M4","code":"6288.TL","libelle":"Autres services extérieurs (telep)"}
,{"instruction":"M4","code":"6288.6","libelle":"Divers - autres (HS)"}
,{"instruction":"M4","code":"6288.9","libelle":"Autres services extérieurs (gcpat)"}
,{"instruction":"M4","code":"63","libelle":"Impots, taxes et versements assimilés"}
,{"instruction":"M4","code":"6331","libelle":"Versement de transport"}
,{"instruction":"M4","code":"6331","libelle":"Impôts, taxes - versement de transport"}
,{"instruction":"M4","code":"6332","libelle":"Cotisations versées au f.n.a.l."}
,{"instruction":"M4","code":"6332","libelle":"Cotisations versées au fnal"}
,{"instruction":"M4","code":"6336","libelle":"Cotisations cnfpt et cdgfpt"}
,{"instruction":"M4","code":"6336","libelle":"Cotisations au cnfpt et centres de gestion"}
,{"instruction":"M4","code":"6338","libelle":"Autres impôts, taxes  et vers. assimilés sur rénumérations"}
,{"instruction":"M4","code":"6338","libelle":"Autres impôts, taxes sur rémunérations"}
,{"instruction":"M4","code":"63512","libelle":"Impôts directs - taxes foncières"}
,{"instruction":"M4","code":"63514","libelle":"Taxe sur les véhicules des sociétés"}
,{"instruction":"M4","code":"6354","libelle":"Droits d'enregistrement et de timbre"}
,{"instruction":"M4","code":"6411","libelle":"Salaires, appointements, commissions de base"}
,{"instruction":"M4","code":"6411","libelle":"Traitement de base et indemnité de résidence"}
,{"instruction":"M4","code":"6413","libelle":"Primes et gratifications"}
,{"instruction":"M4","code":"6414","libelle":"Indemnités et avantages divers"}
,{"instruction":"M4","code":"6415","libelle":"Supplément familial"}
,{"instruction":"M4","code":"64198","libelle":"Remboursements rémunérations personnel - Autres remb."}
,{"instruction":"M4","code":"6451","libelle":"Cotisations à l'u.r.s.s.a.f."}
,{"instruction":"M4","code":"6451","libelle":"Cotisations à l'urssaf"}
,{"instruction":"M4","code":"6453","libelle":"Cotisations aux caisses de retraites"}
,{"instruction":"M4","code":"6454","libelle":"Cotisations aux a.s.s.e.d.i.c."}
,{"instruction":"M4","code":"6454","libelle":"Cotisations aux assedic"}
,{"instruction":"M4","code":"6458","libelle":"Cotisations aux autres organismes sociaux"}
,{"instruction":"M4","code":"6472","libelle":"Versements au comité des oeuvres sociales"}
,{"instruction":"M4","code":"6472","libelle":"Versements aux comités d'entreprise"}
,{"instruction":"M4","code":"6474","libelle":"Versements aux autres oeuvres sociales"}
,{"instruction":"M4","code":"6478","libelle":"Autres charges sociales diverses"}
,{"instruction":"M4","code":"648","libelle":"Autres charges de personnel"}
,{"instruction":"M4","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M4","code":"6531","libelle":"Indemnités formation des élus"}
,{"instruction":"M4","code":"6532","libelle":"Frais de mission"}
,{"instruction":"M4","code":"6532.TL","libelle":"Frais de mission (telep)"}
,{"instruction":"M4","code":"6541","libelle":"Créances admises en non-valeur"}
,{"instruction":"M4","code":"65712","libelle":"Subventions d'équipement aux organismes publics - régions"}
,{"instruction":"M4","code":"65713","libelle":"Subv. d'équipement organismes pub. - département"}
,{"instruction":"M4","code":"6572","libelle":"Subventions d'équipement aux personnes de droit privé"}
,{"instruction":"M4","code":"65732","libelle":"Subventions d'exploitation aux organismes publics - régions"}
,{"instruction":"M4","code":"65733","libelle":"Subventions de fonctionnement - départements"}
,{"instruction":"M4","code":"65734","libelle":"Subv. d'exploitation aux organismes publics - communes"}
,{"instruction":"M4","code":"65737","libelle":"Subventions de fonctionnement - autres établis. pub.locaux"}
,{"instruction":"M4","code":"6574","libelle":"Subventions d'exploitation aux personnes de droits privé"}
,{"instruction":"M4","code":"6574.0","libelle":"Subventions d'exploitation aux personnes de droits privé"}
,{"instruction":"M4","code":"6574.1","libelle":"Subventions de fonctionnement droit privé non conventionnées"}
,{"instruction":"M4","code":"6574.2","libelle":"Subventions de fonctionnement droit privé conventionnées"}
,{"instruction":"M4","code":"6574.2.B2016","libelle":"Sub de fonct droit privé conventionnées (Brest 2016)"}
,{"instruction":"M4","code":"658","libelle":"Charges diverses de gestion courante"}
,{"instruction":"M4","code":"66","libelle":"Charges financières"}
,{"instruction":"M4","code":"661","libelle":"Charges d'intérêts"}
,{"instruction":"M4","code":"66111","libelle":"Intérêts des emprunts réglés à l'échéance"}
,{"instruction":"M4","code":"66111","libelle":"Intérêts réglés à l'échéance"}
,{"instruction":"M4","code":"66111.0","libelle":"Intérêts réglés à l'échéance - tramway"}
,{"instruction":"M4","code":"66112","libelle":"Intérêts - rattachement des icne"}
,{"instruction":"M4","code":"66112","libelle":"Intérets - rattachement des ICNE"}
,{"instruction":"M4","code":"6615","libelle":"Intérêts des comptes courants et de dépôts créditeurs"}
,{"instruction":"M4","code":"6618","libelle":"Intérêts des autres dettes"}
,{"instruction":"M4","code":"6618.C","libelle":"Intérêts des autres dettes (Port du chateau)"}
,{"instruction":"M4","code":"6618.M","libelle":"Intérêts des autres dettes (Port du Moulin Blanc)"}
,{"instruction":"M4","code":"6688","libelle":"Autres charges financières"}
,{"instruction":"M4","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M4","code":"6711","libelle":"Intérêts moratoires et pénalités sur marchés"}
,{"instruction":"M4","code":"6712","libelle":"Pénalités, amendes fiscales et pénales"}
,{"instruction":"M4","code":"6718","libelle":"Autres charges exceptionnelles sur opérations de gestion"}
,{"instruction":"M4","code":"6718.TL","libelle":"Autres charges except. sur opérations de gestion(telep)"}
,{"instruction":"M4","code":"6718.9","libelle":"Autres charges except. sur opérations de gestion(gcpat)"}
,{"instruction":"M4","code":"673","libelle":"Titres annulés (sur exercices antérieurs)"}
,{"instruction":"M4","code":"673.HT1","libelle":"Titres annulés (sur exercices antérieurs) (HT)"}
,{"instruction":"M4","code":"6742","libelle":"Subventions exceptionnelles d'équipement"}
,{"instruction":"M4","code":"6742.HT1","libelle":"Subventions exceptionnelles d'équipement (HT) - act. 1"}
,{"instruction":"M4","code":"6743","libelle":"Subventions exceptionnelles de fonctionnement"}
,{"instruction":"M4","code":"675","libelle":"Valeurs comptables des éléments d'actif cédés"}
,{"instruction":"M4","code":"675.D.MO","libelle":"Valeurs comptables des éléments d'actif cédés déplac. (MO)"}
,{"instruction":"M4","code":"675.MO","libelle":"Valeurs comptables des éléments d'actif cédés (MO)"}
,{"instruction":"M4","code":"675.T.MO","libelle":"Valeurs comptables des éléments d'actif cédés - tramway (MO)"}
,{"instruction":"M4","code":"678","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M4","code":"678.HT1","libelle":"Autres charges exceptionnelles (HT) - act 1"}
,{"instruction":"M4","code":"68","libelle":"Dotations aux amort, aux dépréciations et aux provisions"}
,{"instruction":"M4","code":"6811","libelle":"Dot. amort. immos incorporelles"}
,{"instruction":"M4","code":"6811","libelle":"Dotations amort. sur immo. incorpo. et corporelles"}
,{"instruction":"M4","code":"6811.C.MO","libelle":"Dot. amort. immos incorporelles (Port du Chateau) (MO)"}
,{"instruction":"M4","code":"6811C.MO","libelle":"Dot. amort. immos incorporelles (Port du Chateau) (MO)"}
,{"instruction":"M4","code":"6811.D.MO","libelle":"Valeurs comptables des éléments d'actif cédés déplac. (MO)"}
,{"instruction":"M4","code":"6811.M.MO","libelle":"Dot. amort. immos incorporelles (Port du Moulin Blanc) (MO)"}
,{"instruction":"M4","code":"6811M.MO","libelle":"Dot. amort. immos incorporelles (Port du Moulin Blanc) (MO)"}
,{"instruction":"M4","code":"6811.MO","libelle":"Dotations aux amortissements immo. incorpo. et corpo. (MO)"}
,{"instruction":"M4","code":"6811.MO","libelle":"Dot. amort. immos incorporelles (MO)"}
,{"instruction":"M4","code":"6811.MO","libelle":"Dotations aux amortissements sur immobilisations (MO)"}
,{"instruction":"M4","code":"6811.T.MO","libelle":"Valeurs comptables des éléments d'actif cédés - tramway (MO)"}
,{"instruction":"M4","code":"6874","libelle":"Dotations aux autres provisions réglementées"}
,{"instruction":"M4","code":"6874.MO","libelle":"Dotations aux autres provisions réglementées (MO)"}
,{"instruction":"M4","code":"69","libelle":"Impôts sur les bénéfices et assimilés"}
,{"instruction":"M4","code":"7","libelle":"Comptes de produits"}
,{"instruction":"M4","code":"70","libelle":"Ventes de produits fabriqués, prestations de services"}
,{"instruction":"M4","code":"704","libelle":"Travaux"}
,{"instruction":"M4","code":"704.HT1","libelle":"Vente produits, prestations de services - travaux (HT) act.1"}
,{"instruction":"M4","code":"7061.HT1","libelle":"Transport de voyageur (HT) - act 1"}
,{"instruction":"M4","code":"7068","libelle":"Services accessoires aux transports"}
,{"instruction":"M4","code":"7068.HT1","libelle":"Services accessoires aux transports (HT) - act. 1"}
,{"instruction":"M4","code":"7083","libelle":"Locations diverses"}
,{"instruction":"M4","code":"7085","libelle":"Ports et frais accessoires facturés"}
,{"instruction":"M4","code":"7087","libelle":"Remboursement de frais"}
,{"instruction":"M4","code":"7087","libelle":"Remboursements de frais"}
,{"instruction":"M4","code":"7087.HT1","libelle":"Remboursements de frais (HT) act. 1"}
,{"instruction":"M4","code":"7088","libelle":"Autres produits d'activités annexes (cessions d'approv.)"}
,{"instruction":"M4","code":"72","libelle":"Production immobilisée"}
,{"instruction":"M4","code":"73","libelle":"Produits issus de la fiscalité"}
,{"instruction":"M4","code":"734","libelle":"Produits issus de la fiscalité - versement de transport"}
,{"instruction":"M4","code":"734.1","libelle":"Compensation versement transport"}
,{"instruction":"M4","code":"739","libelle":"Restitution de la taxe versement transport"}
,{"instruction":"M4","code":"74","libelle":"Subventions d'exploitation"}
,{"instruction":"M4","code":"7471","libelle":"Subv. et participations - etat"}
,{"instruction":"M4","code":"7471.1","libelle":"Subventions et participations - etat"}
,{"instruction":"M4","code":"7471.2","libelle":"Subventions et participations - etat  (dgd)"}
,{"instruction":"M4","code":"7471.6","libelle":"Subv. et participations etat - d.g.décentralisation"}
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,{"instruction":"M4","code":"7473","libelle":"Subventions et participations - départements"}
,{"instruction":"M4","code":"7475","libelle":"Subventions et participations - Groupements de collectivités"}
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,{"instruction":"M4","code":"753","libelle":"Compensation liée au relèvement du seuil Versement Transport"}
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,{"instruction":"M4","code":"757.HT1","libelle":"Redevances versées fermiers et concessionnaires (HT)- act. 1"}
,{"instruction":"M4","code":"757.HT1","libelle":"Redevances versées fermiers, concessionnaires (HT) - act. 1"}
,{"instruction":"M4","code":"758","libelle":"Produits divers de gestion courante"}
,{"instruction":"M4","code":"7588","libelle":"Autres produits divers de gestion courante"}
,{"instruction":"M4","code":"7588","libelle":"Autres produits de gestion courante"}
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,{"instruction":"M4","code":"761","libelle":"Produits financiers - produits de participations"}
,{"instruction":"M4","code":"768","libelle":"Autres produits financiers"}
,{"instruction":"M4","code":"7688","libelle":"Autres produits financiers"}
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,{"instruction":"M4","code":"771","libelle":"Produits exceptionnels sur opérations de gestion"}
,{"instruction":"M4","code":"7711","libelle":"Dédits et pénalités perçus"}
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,{"instruction":"M4","code":"773","libelle":"Mandats annulés (exercices antérieurs)"}
,{"instruction":"M4","code":"773.TL","libelle":"Mandats annulés (sur exercices antérieurs) (telep)"}
,{"instruction":"M4","code":"773.9","libelle":"Mandats annulés (sur exercices antérieurs) (gcpat)"}
,{"instruction":"M4","code":"774","libelle":"Subventions exceptionnelles"}
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,{"instruction":"M4","code":"775.HT1","libelle":"Produits des cessions d'immobilisations (HT) - act. 1"}
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,{"instruction":"M4","code":"777C.MO","libelle":"Qte-part subv. invest transf cpte résultat (Port du C ) (MO)"}
,{"instruction":"M4","code":"777.M.MO","libelle":"Quote-part subv. invest transf cpte résultat (Moulin B) (MO)"}
,{"instruction":"M4","code":"777M.MO","libelle":"Quote-part subv. invest transf cpte résultat (Moulin B) (MO)"}
,{"instruction":"M4","code":"777.MO","libelle":"Quote-part subv. invest. transférées au compte résultat (MO)"}
,{"instruction":"M4","code":"777.T.MO","libelle":"Quote-part subv. invest. transférée compte résultat-tram(MO)"}
,{"instruction":"M4","code":"778","libelle":"Autres produits exceptionnels"}
,{"instruction":"M4","code":"778.MO","libelle":"Autres produits exceptionnels (MO)"}
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,{"instruction":"M4","code":"79","libelle":"Transferts de charges"}
,{"instruction":"M4","code":"791","libelle":"Transferts de charges d'exploitation"}
,{"instruction":"M4","code":"791.D.MO","libelle":"Transferts de charges d'exploitation (MO) parking strasbourg"}
,{"instruction":"M4","code":"791.T.MO","libelle":"Transferts de charges d'exploitation (MO) crédit bail tram1"}
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,{"instruction":"M49","code":"001","libelle":"Déficit antérieur reporté"}
,{"instruction":"M49","code":"001","libelle":"Excédent antérieur reporté"}
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,{"instruction":"M49","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M49","code":"013","libelle":"Atténuations de charges"}
,{"instruction":"M49","code":"014","libelle":"Atténuations de produits"}
,{"instruction":"M49","code":"020","libelle":"Dépenses imprévues - section d'investissement"}
,{"instruction":"M49","code":"021","libelle":"Virement de la section d'exploitation"}
,{"instruction":"M49","code":"022","libelle":"Dépenses imprévues - section d'exploitation"}
,{"instruction":"M49","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M49","code":"10","libelle":"Dotations, fonds divers et réserves"}
,{"instruction":"M49","code":"10222","libelle":"Fctva"}
,{"instruction":"M49","code":"10228","libelle":"Autres fonds globalisés"}
,{"instruction":"M49","code":"1068","libelle":"Autres réserves"}
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,{"instruction":"M49","code":"13111","libelle":"Subventions d'équipement - agence de l'eau"}
,{"instruction":"M49","code":"13111","libelle":"Subv. équipement etat et ets nationaux - agence de l'eau"}
,{"instruction":"M49","code":"13118","libelle":"Subv. équip. etat et autres ets nationaux - autres"}
,{"instruction":"M49","code":"1312","libelle":"Subventions d'équipement - régions"}
,{"instruction":"M49","code":"1313","libelle":"Subventions d'équipement transférables \/ département"}
,{"instruction":"M49","code":"1313","libelle":"Subventions d'équipement - départements"}
,{"instruction":"M49","code":"1314","libelle":"Subventions d'équipement - communes"}
,{"instruction":"M49","code":"1315","libelle":"Subventions d'équipement - groupements de collectivités"}
,{"instruction":"M49","code":"1316","libelle":"Subv. d'équipement - autres établissements publics locaux"}
,{"instruction":"M49","code":"1317","libelle":"Subventions d'équipement - europe"}
,{"instruction":"M49","code":"1318","libelle":"Subventions d'équipement - autres"}
,{"instruction":"M49","code":"1318","libelle":"Autres subventions d'équipement"}
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,{"instruction":"M49","code":"139111","libelle":"Subv. équipement inscrites au cpt résultat - agence de l'eau"}
,{"instruction":"M49","code":"139111","libelle":"Subv. équipement inscrites au cpt résultat - agence eau"}
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,{"instruction":"M49","code":"139118.MO","libelle":"Autres subventions équipmt inscrites au compte résultat (MO)"}
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,{"instruction":"M49","code":"13912","libelle":"Subv. invest. inscrites au cpte de résultat - régions"}
,{"instruction":"M49","code":"13912.MO","libelle":"Subv. équipement inscrites au compte résultat - régions (MO)"}
,{"instruction":"M49","code":"13912.MO","libelle":"Subv. équipmt  inscrites au cpte de résultat - régions (MO)"}
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,{"instruction":"M49","code":"13913","libelle":"Subv. équipement inscrites au compte résultat - départements"}
,{"instruction":"M49","code":"13913.MO","libelle":"Subv. équipmt inscrites au cpt résultat - départements (MO)"}
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,{"instruction":"M49","code":"13914","libelle":"Subv d'équipt inscrites au compte de résultat - communes"}
,{"instruction":"M49","code":"13914.MO","libelle":"Subv. équipmt inscrites au cpt résultat - communes (MO)"}
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,{"instruction":"M49","code":"13917.MO","libelle":"Subv. invest. inscrites au cpt résultat - europe (MO)"}
,{"instruction":"M49","code":"13918","libelle":"Subv. équipement inscrites au compte résultat - autres"}
,{"instruction":"M49","code":"13918.MO","libelle":"Subventions d'équipement inscrites au compte résultat (MO)"}
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,{"instruction":"M49","code":"163","libelle":"Emprunts obligataires"}
,{"instruction":"M49","code":"1641","libelle":"Emprunts en euros"}
,{"instruction":"M49","code":"1641.0","libelle":"Emprunts en euros - cdc"}
,{"instruction":"M49","code":"1641.1","libelle":"Emprunts en euros - cdc \/ ce"}
,{"instruction":"M49","code":"1641.1","libelle":"Emprunts en euros - cdc\/ce"}
,{"instruction":"M49","code":"1641.2","libelle":"Emprunts en euros - dexia clf"}
,{"instruction":"M49","code":"1641.3","libelle":"Emprunts en euros - crédit agricole"}
,{"instruction":"M49","code":"1641.6","libelle":"Emprunts en euros - crédit foncier"}
,{"instruction":"M49","code":"1641.6","libelle":"Emprunts en euro - crédit foncier"}
,{"instruction":"M49","code":"1643","libelle":"Emprunts en devises"}
,{"instruction":"M49","code":"16441","libelle":"Opérations afférentes à l'emprunt"}
,{"instruction":"M49","code":"16449","libelle":"Opérations afférentes à l'option tirage sur ligne trésorerie"}
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,{"instruction":"M49","code":"166","libelle":"Refinancement de dette"}
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,{"instruction":"M49","code":"2031.MO","libelle":"Frais d'études (MO)"}
,{"instruction":"M49","code":"2031.1.MO","libelle":"Frais d'études (MO - pat.)"}
,{"instruction":"M49","code":"2031.6","libelle":"Frais d'études (HS)"}
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,{"instruction":"M49","code":"2118","libelle":"Immobilisations - autres terrains"}
,{"instruction":"M49","code":"2118.1.MO","libelle":"Immo. corporelles - autres terrains (MO - pat)"}
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,{"instruction":"M49","code":"21531.1.MO","libelle":"Instal., mat, outil techn. - réseaux adduction eau (MO-pat)"}
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,{"instruction":"M49","code":"21561","libelle":"Matériel spécifique d'exploitation - serv. distribution eau"}
,{"instruction":"M49","code":"21561.MO","libelle":"Matériel spécifique exploitation réseaux distrib.d'eau (MO)"}
,{"instruction":"M49","code":"21561.1.MO","libelle":"Matériel spécifique exploit. réseaux distrib. eau (MO pat)"}
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,{"instruction":"M49","code":"2182.MO","libelle":"Autres immo. corporelles - matériel de transport (MO)"}
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,{"instruction":"M49","code":"2183.MO","libelle":"Matériel de bureau et informatique (MO)"}
,{"instruction":"M49","code":"2183.1.MO","libelle":"Matériel de bureau et informatique (MO pat)"}
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,{"instruction":"M49","code":"2188.1.MO","libelle":"Autres immobilisations corporelles (MO - pat)"}
,{"instruction":"M49","code":"2188.6","libelle":"Autres immobilisations corporelles (HS)"}
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,{"instruction":"M49","code":"2313.1.MO","libelle":"Immo. corpo. en cours - constructions (MO pat)"}
,{"instruction":"M49","code":"2313.1.MO","libelle":"Immo. corpo. en cours - constructions (MO - pat.)"}
,{"instruction":"M49","code":"2313.1.MO","libelle":"Immo. corpo. en cours - constructions (MO-pat)"}
,{"instruction":"M49","code":"2313.6","libelle":"Immo. corporelles en cours - constructions (HS)"}
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,{"instruction":"M49","code":"2315","libelle":"Immo. en cours - install. matériel et outillage techniques"}
,{"instruction":"M49","code":"2315.MO","libelle":"Immo. corpo. en cours - install. et outillage technique (MO)"}
,{"instruction":"M49","code":"2315.MO","libelle":"Travaux sur réseaux d'assainissement (m.o.)"}
,{"instruction":"M49","code":"2315.MO","libelle":"Travaux sur réseaux d'adduction d'eau (m.o.)"}
,{"instruction":"M49","code":"2315.1","libelle":"Immo. corpo. en cours - install. mat., outil. techniq. (HT)"}
,{"instruction":"M49","code":"2315.1.MO","libelle":"Immo. corpo. en cours - travaux de voirie (MO - pat.)"}
,{"instruction":"M49","code":"2315.1.MO","libelle":"Immo. corpo. en cours - install. et outil. techn. (MO - pat)"}
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,{"instruction":"M49","code":"2315.6","libelle":"Immo. en cours - install. matériel, outillage techniq. (HS)"}
,{"instruction":"M49","code":"2315.6.1MO","libelle":"Immo. corpo. en cours - install., matériel techniq. (hs pat)"}
,{"instruction":"M49","code":"2315.6.1MO","libelle":"Immo. corpo. en cours-install. et outillage technique(hs pat"}
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,{"instruction":"M49","code":"237.1.MO","libelle":"Avances et acomptes versés commandes immo. corpo. (MO pat.)"}
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,{"instruction":"M49","code":"238","libelle":"Avances et acomptes versés sur commandes d'immo. corporelles"}
,{"instruction":"M49","code":"238.MO","libelle":"Avances et acomptes versés sur commandes immo. corpo. (MO)"}
,{"instruction":"M49","code":"238.1.MO","libelle":"Avances et acomp. versés commandes d'immo. corpo. (MO pat.)"}
,{"instruction":"M49","code":"238.1.MO","libelle":"Avances et acomptes versés sur commandes immo. corpo.(MO pat"}
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,{"instruction":"M49","code":"261.MO","libelle":"Titres de participation (MO)"}
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,{"instruction":"M49","code":"2762","libelle":"Créance sur transfert de droits à déduction de tva"}
,{"instruction":"M49","code":"2762.MO","libelle":"Créance sur transfert de droits à déduction de tva (MO)"}
,{"instruction":"M49","code":"2762.1.MO","libelle":"Créance sur transfert de droits à déduction de tva (MO pat.)"}
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,{"instruction":"M49","code":"28031.MO","libelle":"Amortissements des frais d'études (MO)"}
,{"instruction":"M49","code":"28032","libelle":"Amortissements des frais de recherche et développement (MO)"}
,{"instruction":"M49","code":"28032.MO","libelle":"Amortissements des frais de recherche et développement (MO)"}
,{"instruction":"M49","code":"28033","libelle":"Amortissements des frais d'insertion (MO)"}
,{"instruction":"M49","code":"28033.MO","libelle":"Amortissements des frais d'insertion (MO)"}
,{"instruction":"M49","code":"2805","libelle":"Amortissements des concessions et droits similaires (MO)"}
,{"instruction":"M49","code":"2805.MO","libelle":"Amortissements des concessions et droits similaires (MO)"}
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,{"instruction":"M49","code":"281311.MO","libelle":"Amortissements constructions - bâtiments d'exploitation (MO)"}
,{"instruction":"M49","code":"281315","libelle":"Amortissements constructions - bâtiments administratifs (MO)"}
,{"instruction":"M49","code":"281315.MO","libelle":"Amortissements constructions - bâtiments administratifs (MO)"}
,{"instruction":"M49","code":"281351","libelle":"Bâtiments publics"}
,{"instruction":"M49","code":"281351.MO","libelle":"Bâtiments publics - (MO)"}
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,{"instruction":"M49","code":"281355.MO","libelle":"Amortissements instal., agencemts - bât. administratifs (MO)"}
,{"instruction":"M49","code":"281411","libelle":"Amortissements des constructions sur sol d'autrui"}
,{"instruction":"M49","code":"281411.MO","libelle":"Amortissements des constructions sur sol d'autrui (MO)"}
,{"instruction":"M49","code":"281531","libelle":"Amortissements instal. spécifiq. réseaux adduction eaux (MO)"}
,{"instruction":"M49","code":"281531.MO","libelle":"Amortissements instal. spécifiq. réseaux adduction eaux (MO)"}
,{"instruction":"M49","code":"281532","libelle":"Amortissements instal. spécifiques (réseaux assainismt) (MO)"}
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,{"instruction":"M49","code":"28155","libelle":"Amortissements de l'outillage industriel (MO)"}
,{"instruction":"M49","code":"28155.MO","libelle":"Amortissements de l'outillage industriel (MO)"}
,{"instruction":"M49","code":"281561","libelle":"Amort. matériel spécifique - service distribution d'eau"}
,{"instruction":"M49","code":"281561.MO","libelle":"Amort. matériel spécifique - service distribution d'eau (MO)"}
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,{"instruction":"M49","code":"28157.MO","libelle":"Agenc. et aménag. du matériel et outillage industr. (MO)"}
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,{"instruction":"M49","code":"28182.MO","libelle":"Amortissements autres immo.- matériel de transport (MO)"}
,{"instruction":"M49","code":"28183","libelle":"Amortissements du matériel de bureau et informatique (MO)"}
,{"instruction":"M49","code":"28183.MO","libelle":"Amortissements du matériel de bureau et informatique (MO)"}
,{"instruction":"M49","code":"28184","libelle":"Amortissements du mobilier (MO)"}
,{"instruction":"M49","code":"28184.MO","libelle":"Amortissements du mobilier (MO)"}
,{"instruction":"M49","code":"28188","libelle":"Autres immobilisations corporelles"}
,{"instruction":"M49","code":"28188","libelle":"Autres immobilisations corporelles (MO)"}
,{"instruction":"M49","code":"28188.MO","libelle":"Autres immobilisations corporelles (MO)"}
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,{"instruction":"M49","code":"458102.MO","libelle":"Opérations sous mandat - dépenses (MO)"}
,{"instruction":"M49","code":"458103","libelle":"Opérations sous mandat - dépenses"}
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,{"instruction":"M49","code":"458201.MO","libelle":"Opérations sous mandat - recettes (MO)"}
,{"instruction":"M49","code":"458202","libelle":"Opérations sous mandat - recettes"}
,{"instruction":"M49","code":"458203","libelle":"Opérations sous mandat - recettes"}
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,{"instruction":"M49","code":"60225","libelle":"Fournitures de bureau"}
,{"instruction":"M49","code":"60226","libelle":"Fournitures consommables - vêtements de travail"}
,{"instruction":"M49","code":"60228","libelle":"Autres fournitures consommables"}
,{"instruction":"M49","code":"604","libelle":"Achats d'études, prestations de services, équipements et tvx"}
,{"instruction":"M49","code":"605","libelle":"Achats d'eau"}
,{"instruction":"M49","code":"6061","libelle":"Fournitures non stockables - eau, énergie"}
,{"instruction":"M49","code":"6061.6","libelle":"Fournitures non stockables - eau, énergie (HS)"}
,{"instruction":"M49","code":"6062","libelle":"Produits de traitement"}
,{"instruction":"M49","code":"6063","libelle":"Achats non stockés - fourn. d'entretien et petit équipement"}
,{"instruction":"M49","code":"6064","libelle":"Achats non stockés - fournitures administratives"}
,{"instruction":"M49","code":"6064.6","libelle":"Achats non stockés - fournitures administratives (HS)"}
,{"instruction":"M49","code":"6066","libelle":"Achats non stockés - carburants"}
,{"instruction":"M49","code":"6066.6","libelle":"Carburants (HS)"}
,{"instruction":"M49","code":"6068","libelle":"Achats non stockés - autres matières et fournitures"}
,{"instruction":"M49","code":"6068.6","libelle":"Achats non stockés - autres matières et fournitures (HS)"}
,{"instruction":"M49","code":"6095","libelle":"Rabais, remises et ristournes obtenus sur achats d'eau"}
,{"instruction":"M49","code":"61","libelle":"Services extérieurs"}
,{"instruction":"M49","code":"611","libelle":"Services extérieurs - sous-traitance générale"}
,{"instruction":"M49","code":"6132","libelle":"Locations immobilières"}
,{"instruction":"M49","code":"6135","libelle":"Locations mobilières"}
,{"instruction":"M49","code":"6135.6","libelle":"Locations mobilières (HS)"}
,{"instruction":"M49","code":"6137","libelle":"Redevances, droits de passage et servitudes diverses"}
,{"instruction":"M49","code":"6152","libelle":"Entretien et réparations sur biens immobiliers"}
,{"instruction":"M49","code":"61528","libelle":"Entretien et réparations - Autres"}
,{"instruction":"M49","code":"61528","libelle":"Entretien et réparations sur biens immobiliers-autres"}
,{"instruction":"M49","code":"61551","libelle":"Entretien et réparations sur matériel roulant"}
,{"instruction":"M49","code":"61551.6","libelle":"Entretien & réparations sur matériel roulant (HS)"}
,{"instruction":"M49","code":"61558","libelle":"Entretien et réparations sur autres biens mobiliers"}
,{"instruction":"M49","code":"6156","libelle":"Maintenance"}
,{"instruction":"M49","code":"6156.6","libelle":"Maintenance (HS)"}
,{"instruction":"M49","code":"6161","libelle":"Primes d'assurances - multirisques"}
,{"instruction":"M49","code":"6168","libelle":"Primes d'assurances - autres"}
,{"instruction":"M49","code":"617","libelle":"Etudes et recherches"}
,{"instruction":"M49","code":"618","libelle":"Services extérieurs - divers"}
,{"instruction":"M49","code":"618.6","libelle":"Services extérieurs - divers (HS)"}
,{"instruction":"M49","code":"62","libelle":"Autres services extérieurs"}
,{"instruction":"M49","code":"6218","libelle":"Autre personnel extérieur"}
,{"instruction":"M49","code":"6225","libelle":"Indemnités au comptable et aux régisseurs"}
,{"instruction":"M49","code":"6226","libelle":"Honoraires"}
,{"instruction":"M49","code":"6227","libelle":"Frais d'actes et de contentieux"}
,{"instruction":"M49","code":"6228","libelle":"Diverses rémunérations d'intermédiaires"}
,{"instruction":"M49","code":"6228.6","libelle":"Rémunérations d'intermédiaires - divers (HS)"}
,{"instruction":"M49","code":"6231","libelle":"Annonces et insertions"}
,{"instruction":"M49","code":"6231.6","libelle":"Annonces et insertions (HS)"}
,{"instruction":"M49","code":"6236","libelle":"Catalogues et imprimés"}
,{"instruction":"M49","code":"6237","libelle":"Publications"}
,{"instruction":"M49","code":"6238","libelle":"Publicités, publications, relations publiques - divers"}
,{"instruction":"M49","code":"6238.6","libelle":"Diverses publicités, publications, relations publiques (HS)"}
,{"instruction":"M49","code":"6248","libelle":"Transports de biens et transports collectifs pers.- divers"}
,{"instruction":"M49","code":"6248.6","libelle":"Transports divers (HS)"}
,{"instruction":"M49","code":"6251","libelle":"Voyages et déplacements"}
,{"instruction":"M49","code":"6256","libelle":"Missions"}
,{"instruction":"M49","code":"6256.6","libelle":"Missions (HS)"}
,{"instruction":"M49","code":"6257","libelle":"Réceptions"}
,{"instruction":"M49","code":"6257.6","libelle":"Réceptions (HS)"}
,{"instruction":"M49","code":"6261","libelle":"Frais d'affranchissement"}
,{"instruction":"M49","code":"6261.6","libelle":"Frais d'affranchissement (HS)"}
,{"instruction":"M49","code":"6262","libelle":"Frais de télécommunications"}
,{"instruction":"M49","code":"6262.6","libelle":"Frais de télécommunications (HS)"}
,{"instruction":"M49","code":"627","libelle":"Services bancaires et assimilés"}
,{"instruction":"M49","code":"6281","libelle":"Concours divers (cotisations ...)"}
,{"instruction":"M49","code":"6281.6","libelle":"Concours divers (cotisations...) (HS)"}
,{"instruction":"M49","code":"6282","libelle":"Frais de gardiennage"}
,{"instruction":"M49","code":"6282.6","libelle":"Frais de gardiennage (HS)"}
,{"instruction":"M49","code":"6283","libelle":"Frais de nettoyage des locaux"}
,{"instruction":"M49","code":"6287","libelle":"Remboursements de frais"}
,{"instruction":"M49","code":"6288","libelle":"Autres services extérieurs"}
,{"instruction":"M49","code":"6288.HT1","libelle":"Autres services extérieurs (HT)-act 1"}
,{"instruction":"M49","code":"6288.6","libelle":"Autres services extérieurs (HS)"}
,{"instruction":"M49","code":"63","libelle":"Impôts, taxes et versements assimilés"}
,{"instruction":"M49","code":"6331","libelle":"Impôts, taxes - versement de transport"}
,{"instruction":"M49","code":"6332","libelle":"Cotisations versées au fnal"}
,{"instruction":"M49","code":"6336","libelle":"Cotisations au cnfpt et centres de gestion"}
,{"instruction":"M49","code":"6338","libelle":"Autres impôts, taxes  et vers. assimilés sur rénumérations"}
,{"instruction":"M49","code":"63512","libelle":"Impôts directs - taxes foncières"}
,{"instruction":"M49","code":"6355","libelle":"Taxes et impôts sur les véhicules"}
,{"instruction":"M49","code":"6356","libelle":"Redevances pour occupation du domaine public national"}
,{"instruction":"M49","code":"6358","libelle":"Autres impôts, taxes, et versements assimilés - autres"}
,{"instruction":"M49","code":"6378","libelle":"Autres taxes et redevances"}
,{"instruction":"M49","code":"64","libelle":"Charges de personnel"}
,{"instruction":"M49","code":"6411","libelle":"Traitement de base et indemnité de résidence"}
,{"instruction":"M49","code":"6411.1","libelle":"Traitement de base et indemnité résidence - emplois-jeunes"}
,{"instruction":"M49","code":"6413","libelle":"Primes et gratifications"}
,{"instruction":"M49","code":"6414","libelle":"Indemnités et avantages divers"}
,{"instruction":"M49","code":"6415","libelle":"Supplément familial"}
,{"instruction":"M49","code":"6419","libelle":"Remboursements sur rémunérations du personnel"}
,{"instruction":"M49","code":"6419","libelle":"Remboursements sur rémunérations de personnel"}
,{"instruction":"M49","code":"64198","libelle":"Remboursements rémunérations personnel - Autres remb."}
,{"instruction":"M49","code":"6451","libelle":"Cotisations à l'urssaf"}
,{"instruction":"M49","code":"6453","libelle":"Cotisations aux caisses de retraite"}
,{"instruction":"M49","code":"6454","libelle":"Cotisations aux assedic"}
,{"instruction":"M49","code":"6458","libelle":"Cotisations aux autres organismes sociaux"}
,{"instruction":"M49","code":"6459","libelle":"Remboursements sur charges sécurité sociale et prévoyance"}
,{"instruction":"M49","code":"6472","libelle":"Versements au comité des oeuvres sociales"}
,{"instruction":"M49","code":"6474","libelle":"Versements aux autres oeuvres sociales"}
,{"instruction":"M49","code":"6475","libelle":"Médecine du travail, pharmacie"}
,{"instruction":"M49","code":"6478","libelle":"Autres charges sociales diverses"}
,{"instruction":"M49","code":"648","libelle":"Autres charges de personnel"}
,{"instruction":"M49","code":"648.0","libelle":"Autres charges de personnel"}
,{"instruction":"M49","code":"648.1","libelle":"Autres charges de personnel (formation)"}
,{"instruction":"M49","code":"648.6","libelle":"Autres charges de personnel - formation (HS)"}
,{"instruction":"M49","code":"65","libelle":"Autres charges de gestion courante"}
,{"instruction":"M49","code":"6541","libelle":"Pertes sur créances irrécouvrables - admises en non valeur"}
,{"instruction":"M49","code":"6541","libelle":"Créances admises en non-valeur"}
,{"instruction":"M49","code":"6542","libelle":"Créances éteintes"}
,{"instruction":"M49","code":"6542","libelle":"Pertes sur créances irrécouvrables- créances éteintes"}
,{"instruction":"M49","code":"658","libelle":"Charges diverses de gestion courante"}
,{"instruction":"M49","code":"66","libelle":"Charges financières"}
,{"instruction":"M49","code":"66111","libelle":"Intérêts réglés à l'échéance"}
,{"instruction":"M49","code":"66112","libelle":"Intérêts - rattachement des icne"}
,{"instruction":"M49","code":"668","libelle":"Autres charges financières"}
,{"instruction":"M49","code":"6688","libelle":"Autres charges financières"}
,{"instruction":"M49","code":"67","libelle":"Charges exceptionnelles"}
,{"instruction":"M49","code":"6711","libelle":"Intérêts moratoires et pénalités sur marchés"}
,{"instruction":"M49","code":"6718","libelle":"Autres charges exceptionnelles sur opérations de gestion"}
,{"instruction":"M49","code":"673","libelle":"Titres annulés (sur exercices antérieurs)"}
,{"instruction":"M49","code":"6742","libelle":"Subventions exceptionnelles d'équipement"}
,{"instruction":"M49","code":"6742.MO","libelle":"Subventions exceptionnelles d'équipement (MO)"}
,{"instruction":"M49","code":"6743","libelle":"Subventions exceptionnelles de fonctionnement"}
,{"instruction":"M49","code":"675","libelle":"Valeurs comptables des éléments d'actif cédés"}
,{"instruction":"M49","code":"675.MO","libelle":"Valeurs comptables des immobilisations cédées (MO)"}
,{"instruction":"M49","code":"678","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M49","code":"678","libelle":"Charges exceptionnelles"}
,{"instruction":"M49","code":"68","libelle":"Dotations aux amort, aux dépréciations et aux provisions"}
,{"instruction":"M49","code":"6811","libelle":"Dotations amortissements des immo. incorpo. et corporelles"}
,{"instruction":"M49","code":"6811.MO","libelle":"Dotations amortissements des immo. incorpo. et corpo. (MO)"}
,{"instruction":"M49","code":"70","libelle":"Ventes de produits fabriqués, prestations de services"}
,{"instruction":"M49","code":"70128","libelle":"Autres taxes et redevances"}
,{"instruction":"M49","code":"70128.0","libelle":"Autres taxes et redevances (parts cub sur factures assain.)"}
,{"instruction":"M49","code":"70128.0","libelle":"Autres taxes et redevances (parts cub sur factures d'eau)"}
,{"instruction":"M49","code":"704","libelle":"Travaux"}
,{"instruction":"M49","code":"70613","libelle":"Participations pour l'assainissement collectif"}
,{"instruction":"M49","code":"7083","libelle":"Produits des activités annexes - locations diverses"}
,{"instruction":"M49","code":"7084","libelle":"Mise à disposition de personnel facturée"}
,{"instruction":"M49","code":"7087","libelle":"Remboursements de frais"}
,{"instruction":"M49","code":"7087.HT1","libelle":"Remboursements de frais (HT)-act 1"}
,{"instruction":"M49","code":"7088","libelle":"Autres produits d'activités annexes (cessions approv.)"}
,{"instruction":"M49","code":"7088","libelle":"Produits activités annexes"}
,{"instruction":"M49","code":"7088.HT1","libelle":"Autres prod d'act annexes (cessions d'approvi) (HT)-act 1"}
,{"instruction":"M49","code":"72","libelle":"Production immobilisée (travaux en régie)"}
,{"instruction":"M49","code":"74","libelle":"Subventions d'exploitation"}
,{"instruction":"M49","code":"747","libelle":"Subventions et participations - collectivités territoriales"}
,{"instruction":"M49","code":"748","libelle":"Autres subventions d'exploitation"}
,{"instruction":"M49","code":"748.0","libelle":"Autres subventions d'exploitation (emplois jeunes)"}
,{"instruction":"M49","code":"75","libelle":"Autres produits de gestion courante"}
,{"instruction":"M49","code":"758","libelle":"Produits divers de gestion courante"}
,{"instruction":"M49","code":"7588","libelle":"Autres produits divers de gestion courante"}
,{"instruction":"M49","code":"76","libelle":"Produits financiers"}
,{"instruction":"M49","code":"77","libelle":"Produits exceptionnels"}
,{"instruction":"M49","code":"771","libelle":"Produits exceptionnels sur opérations de gestion"}
,{"instruction":"M49","code":"7711","libelle":"Dédits et pénalités perçus"}
,{"instruction":"M49","code":"7714","libelle":"Recouvement sur créances admises en non-valeur"}
,{"instruction":"M49","code":"7714","libelle":"Recouvrements sur créances admises en non-valeur"}
,{"instruction":"M49","code":"7718","libelle":"Autres produits exceptionnels sur opérations de gestion"}
,{"instruction":"M49","code":"7718.HT1","libelle":"Autres produits except. sur opérations de gestion(HT)-Act1"}
,{"instruction":"M49","code":"773","libelle":"Mandats annulés (sur exercices antérieurs)"}
,{"instruction":"M49","code":"774","libelle":"Subventions exceptionnelles"}
,{"instruction":"M49","code":"774.MO","libelle":"Subventions exceptionnelles (MO)"}
,{"instruction":"M49","code":"775","libelle":"Produits des cessions d'éléments d'actif"}
,{"instruction":"M49","code":"777","libelle":"Quote-part subventions investissement virée au résultat"}
,{"instruction":"M49","code":"777.MO","libelle":"Quote-part subventions investissement virée au résultat (MO)"}
,{"instruction":"M49","code":"778","libelle":"Autres produits exceptionnels"}
,{"instruction":"M49","code":"778.MO","libelle":"Autres produits exceptionnels (MO)"}
,{"instruction":"M49","code":"78","libelle":"Reprises sur amortissements et provisions"}
,{"instruction":"M49","code":"79","libelle":"Transferts de charges"}
,{"instruction":"M57","code":"001","libelle":"Solde d'exécution section investissement"}
,{"instruction":"M57","code":"002","libelle":"Résultat de fonctionnement reporté"}
,{"instruction":"M57","code":"012","libelle":"Charges de personnel et frais assimilés"}
,{"instruction":"M57","code":"012","libelle":"Produits de personnel et frais assimilés"}
,{"instruction":"M57","code":"020","libelle":"Dépenses imprévues"}
,{"instruction":"M57","code":"021","libelle":"Virement de la section de fonctionnement"}
,{"instruction":"M57","code":"022","libelle":"Dépenses imprévues"}
,{"instruction":"M57","code":"023","libelle":"Virement à la section d'investissement"}
,{"instruction":"M57","code":"024","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M57","code":"024.AP","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M57","code":"024.HT06","libelle":"Produits des cessions d'immobilisations (HT) - act 06"}
,{"instruction":"M57","code":"102","libelle":"Dotations et fonds d'investissement"}
,{"instruction":"M57","code":"1021","libelle":"Dotation"}
,{"instruction":"M57","code":"1021.1.MO","libelle":"Dotation (MO - pat.)"}
,{"instruction":"M57","code":"10221","libelle":"Tle"}
,{"instruction":"M57","code":"10222","libelle":"Fctva"}
,{"instruction":"M57","code":"10223","libelle":"Ticpe 2e part"}
,{"instruction":"M57","code":"10224","libelle":"Versements pour dépassement pld"}
,{"instruction":"M57","code":"10225","libelle":"Participations si dépassement du cos"}
,{"instruction":"M57","code":"10226","libelle":"Taxe d'aménagement"}
,{"instruction":"M57","code":"10227","libelle":"Versement pour sous densité"}
,{"instruction":"M57","code":"10228","libelle":"Autres fonds d'investissement"}
,{"instruction":"M57","code":"102291","libelle":"Reprise sur fctva"}
,{"instruction":"M57","code":"102294","libelle":"Reprise sur versement pour sous-densité"}
,{"instruction":"M57","code":"102296","libelle":"Reprise sur taxe d'aménagement"}
,{"instruction":"M57","code":"102297","libelle":"Reprise sur versement pour sous-densité"}
,{"instruction":"M57","code":"102298","libelle":"Reprise autres fonds d'investissement"}
,{"instruction":"M57","code":"10251","libelle":"Dons et legs en capital"}
,{"instruction":"M57","code":"10251.1.MO","libelle":"Dons et legs en capital (MO - Pat)"}
,{"instruction":"M57","code":"10259","libelle":"Reprise sur dons et legs en capital"}
,{"instruction":"M57","code":"103","libelle":"Plan de relance FCTVA"}
,{"instruction":"M57","code":"106","libelle":"Réserves"}
,{"instruction":"M57","code":"1068","libelle":"Excédents de fonctionnement capitalisés"}
,{"instruction":"M57","code":"1068","libelle":"Excédents d'investissement capitalisés"}
,{"instruction":"M57","code":"131","libelle":"Subventions d'équipement transférables"}
,{"instruction":"M57","code":"1311","libelle":"Subv. transf. etat et établ. nationaux"}
,{"instruction":"M57","code":"1311.AP","libelle":"Subv. transf. etat et établ. nationaux (AP)"}
,{"instruction":"M57","code":"1312","libelle":"Subv. transf. régions"}
,{"instruction":"M57","code":"1312.AP","libelle":"Subv. transf. régions (AP)"}
,{"instruction":"M57","code":"1313","libelle":"Subv. transf. départements"}
,{"instruction":"M57","code":"1313.AP","libelle":"Subv. transf. départements (AP)"}
,{"instruction":"M57","code":"13141","libelle":"Subv. transf. communes membres du gfp"}
,{"instruction":"M57","code":"13148","libelle":"Subv. transf. autres communes"}
,{"instruction":"M57","code":"13151","libelle":"Subv. transf. gfp de rattachement"}
,{"instruction":"M57","code":"13158","libelle":"Subv. transf. autres groupements"}
,{"instruction":"M57","code":"1316","libelle":"Subv. transf. autres e.p.l."}
,{"instruction":"M57","code":"13171","libelle":"Subv. transf. fonds social européen"}
,{"instruction":"M57","code":"13172","libelle":"Subv. transf. feder"}
,{"instruction":"M57","code":"13173","libelle":"Subv. transf. feoga"}
,{"instruction":"M57","code":"13178","libelle":"Autres subv. transf. fonds européens"}
,{"instruction":"M57","code":"1318","libelle":"Autres subventions d'équipement transf."}
,{"instruction":"M57","code":"132","libelle":"Subventions d'équipement non transférables"}
,{"instruction":"M57","code":"1321","libelle":"Subv. non transf. etat, établ. nationaux"}
,{"instruction":"M57","code":"1321.AP","libelle":"Subv. non transf. etat, établ. nationaux (AP)"}
,{"instruction":"M57","code":"1322","libelle":"Subv. non transf. régions"}
,{"instruction":"M57","code":"1322.AP","libelle":"Subventions d'équipement non transférables - Régions(AP)"}
,{"instruction":"M57","code":"1322.1.MO","libelle":"Subv. non transf. régions (MO - Pat)"}
,{"instruction":"M57","code":"1323","libelle":"Subv. non transf. départements"}
,{"instruction":"M57","code":"1323.AP","libelle":"Subventions d'équipement non transférables- Départements(AP)"}
,{"instruction":"M57","code":"1323.1.MO","libelle":"Départements (MO - pat.)"}
,{"instruction":"M57","code":"13241","libelle":"Subv. non transf. commune membre du gfp"}
,{"instruction":"M57","code":"13241.1.MO","libelle":"Subv. non transf. commune membre du gfp (MO - pat)"}
,{"instruction":"M57","code":"13248","libelle":"Subv. non transf. autres communes"}
,{"instruction":"M57","code":"13251","libelle":"Subv. non transf. gfp de rattachement"}
,{"instruction":"M57","code":"13258","libelle":"Subv. non transf. autres groupements"}
,{"instruction":"M57","code":"1326","libelle":"Subv. non transf. autres e.p.l."}
,{"instruction":"M57","code":"1326.1.MO","libelle":"Autres établissements publics locaux (MO - pat.)"}
,{"instruction":"M57","code":"13271","libelle":"Subv. non transf. fonds social européen"}
,{"instruction":"M57","code":"13272","libelle":"Subv. non transf. feder"}
,{"instruction":"M57","code":"13273","libelle":"Subv. non transf. feoga"}
,{"instruction":"M57","code":"13278","libelle":"Autres subv. non transf. fonds européens"}
,{"instruction":"M57","code":"1328","libelle":"Autres subventions d'équip. non transf."}
,{"instruction":"M57","code":"1328.HT.06","libelle":"Subventions d'équipement non transférables (HT) - Act.06"}
,{"instruction":"M57","code":"1328.HT06","libelle":"Autres subventions d'équip. non transf.(HT) - act 06"}
,{"instruction":"M57","code":"1328.1.MO","libelle":"Autres (MO - pat.)"}
,{"instruction":"M57","code":"1331","libelle":"D.g.e. transférable"}
,{"instruction":"M57","code":"13321","libelle":"Dotation départ. équip. collèges transf."}
,{"instruction":"M57","code":"13322","libelle":"Dotation région. équip. scolaire transf."}
,{"instruction":"M57","code":"1333","libelle":"Dot. construction équip. scol. transfér."}
,{"instruction":"M57","code":"1334","libelle":"Surtaxes locales temporaires transf."}
,{"instruction":"M57","code":"1334","libelle":"Contributions locales temporaires transf."}
,{"instruction":"M57","code":"1335","libelle":"Prod. amendes radars auto. transférables"}
,{"instruction":"M57","code":"13361","libelle":"Dotation équip.territoires ruraux transf"}
,{"instruction":"M57","code":"13362","libelle":"Amendes de police transférables"}
,{"instruction":"M57","code":"13363","libelle":"Pae transférable"}
,{"instruction":"M57","code":"13364","libelle":"Surtaxes locales temporaires transfér."}
,{"instruction":"M57","code":"13365","libelle":"Particip. non-réal. aires station.transf"}
,{"instruction":"M57","code":"13366","libelle":"Participations voirie et réseaux transf"}
,{"instruction":"M57","code":"1337","libelle":"Fonds régional dévelopt emploi outre-mer"}
,{"instruction":"M57","code":"1338","libelle":"Autres fonds équip. transférables"}
,{"instruction":"M57","code":"1341","libelle":"D.g.e. non transférable"}
,{"instruction":"M57","code":"1344","libelle":"Contributions locales temporaires non transf."}
,{"instruction":"M57","code":"1344","libelle":"Surtaxes locales temporaires non transf."}
,{"instruction":"M57","code":"1345","libelle":"Prod. amendes radars auto. non transf."}
,{"instruction":"M57","code":"1345","libelle":"Amendes de radars automatiques et amendes de police"}
,{"instruction":"M57","code":"13461","libelle":"Dot. équip.territoires ruraux non transf"}
,{"instruction":"M57","code":"13462","libelle":"Amendes de police non transférables"}
,{"instruction":"M57","code":"13463","libelle":"Pae non transférable"}
,{"instruction":"M57","code":"13464","libelle":"Surtaxes locales temporaires non transf."}
,{"instruction":"M57","code":"13465","libelle":"Part. non-réal. aires station.non transf"}
,{"instruction":"M57","code":"13466","libelle":"Participations voirie,réseaux non transf"}
,{"instruction":"M57","code":"1347","libelle":"Fonds régional dévelopt emploi outre-mer"}
,{"instruction":"M57","code":"1348","libelle":"Autres fonds non transférables"}
,{"instruction":"M57","code":"1381","libelle":"Subv non transf etat et établ. nationaux"}
,{"instruction":"M57","code":"1382","libelle":"Subv non transf régions"}
,{"instruction":"M57","code":"1383","libelle":"Subv non transf départements"}
,{"instruction":"M57","code":"1384","libelle":"Subv non transf. communes"}
,{"instruction":"M57","code":"1385","libelle":"Subv non transf. groupt de collectivités"}
,{"instruction":"M57","code":"1386","libelle":"Subv non transf. autres epl"}
,{"instruction":"M57","code":"13871","libelle":"Subv non transf fonds social européen"}
,{"instruction":"M57","code":"13872","libelle":"Subv non transf feder"}
,{"instruction":"M57","code":"13873","libelle":"Subv non transf feoga"}
,{"instruction":"M57","code":"13878","libelle":"Autres fonds européens non transf"}
,{"instruction":"M57","code":"1388","libelle":"Autres fonds non transférables"}
,{"instruction":"M57","code":"139","libelle":"Subventions d'investissement transférées au compte de résult"}
,{"instruction":"M57","code":"139","libelle":"Sub d'investissement transférées au compte de résultat"}
,{"instruction":"M57","code":"13911","libelle":"Sub. transf cpte rés. etat, étab. nat."}
,{"instruction":"M57","code":"13911M.MO","libelle":"Sub. transf cpte rés. etat, étab. nat. (Port Moulin B) (MO)"}
,{"instruction":"M57","code":"13911.MO","libelle":"Subventions équipement etat et établissements nationaux (MO)"}
,{"instruction":"M57","code":"13912","libelle":"Sub. transf cpte résult. régions"}
,{"instruction":"M57","code":"13912.MO","libelle":"Subventions d'équipement régions (MO)"}
,{"instruction":"M57","code":"13913","libelle":"Sub. transf cpte résult. départements"}
,{"instruction":"M57","code":"13913M.MO","libelle":"Sub. transf cpte résult. départements (Port Moulin B ) (MO)"}
,{"instruction":"M57","code":"13913.MO","libelle":"Subventions d'équipement départements (MO)"}
,{"instruction":"M57","code":"139141","libelle":"Subv transf cpte résult. communes du gfp"}
,{"instruction":"M57","code":"139141.MO","libelle":"Subventions d'équipement communes membres du gfp (MO)"}
,{"instruction":"M57","code":"139148","libelle":"Subv transf cpte résult. autres communes"}
,{"instruction":"M57","code":"139148.MO","libelle":"Subventions d'équipements autres communes (MO)"}
,{"instruction":"M57","code":"139151","libelle":"Subv transf cpte résult gfp de rattach."}
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,{"instruction":"M57","code":"231785","libelle":"Matériel de téléphonie"}
,{"instruction":"M57","code":"231788","libelle":"Autres"}
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,{"instruction":"M57","code":"2318.2","libelle":"Matériel de transport"}
,{"instruction":"M57","code":"23182","libelle":"Matériel de transport"}
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,{"instruction":"M57","code":"2318.8","libelle":"Autres"}
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,{"instruction":"M57","code":"237","libelle":"Avances commandes immo incorporelles"}
,{"instruction":"M57","code":"237.1.MO","libelle":"Avances commandes immo incorporelles (MO - Pat)"}
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,{"instruction":"M57","code":"238.OCEA","libelle":"Avances commandes immo corporelles (PEM Océanolab)"}
,{"instruction":"M57","code":"238.1.MO","libelle":"Avances versées sur commandes immo. corporelles (MO - pat.)"}
,{"instruction":"M57","code":"238.2","libelle":"Avances commandes immo corporelles- C. nautique"}
,{"instruction":"M57","code":"238.2.1.MO","libelle":"Avances versées cdes immo. corporelles-C nautiq-(MO - pat.)"}
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,{"instruction":"M57","code":"272","libelle":"Titres immobilisés (droits de créance)"}
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,{"instruction":"M57","code":"2804182.TB","libelle":"Bâtiments et installations (MO) tb"}
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,{"instruction":"M57","code":"6228.CAN","libelle":"Remunerations d'intermediaires et honoraires - divers (CAN)"}
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,{"instruction":"M57","code":"6228.22","libelle":"Divers promotion formation"}
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,{"instruction":"M57","code":"623","libelle":"Publicité, publications, relations publiques"}
,{"instruction":"M57","code":"6231","libelle":"Annonces et insertions"}
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,{"instruction":"M57","code":"6231.04","libelle":"Annonces et insertions promotion économique"}
,{"instruction":"M57","code":"6231.30","libelle":"Annonces et insertions mission penfeld"}
,{"instruction":"M57","code":"6231.31","libelle":"Annonces et insertions océanopolis"}
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,{"instruction":"M57","code":"6234","libelle":"Réceptions"}
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,{"instruction":"M57","code":"6234.B2016","libelle":"Receptions - (Brest 2016)"}
,{"instruction":"M57","code":"6234.B2020","libelle":"Réceptions (Brest 2020)"}
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,{"instruction":"M57","code":"6234.03","libelle":"Réceptions événements économiques"}
,{"instruction":"M57","code":"6234.04","libelle":"Réceptions action éco service communs"}
,{"instruction":"M57","code":"6234.20","libelle":"Réceptions - projets pédagogiques"}
,{"instruction":"M57","code":"6234.21","libelle":"Réceptions vie étudiante"}
,{"instruction":"M57","code":"6234.22","libelle":"Réceptions promotion de la formation"}
,{"instruction":"M57","code":"6234.30","libelle":"Réceptions mission penfeld"}
,{"instruction":"M57","code":"6234.6","libelle":"Réceptions (HS)"}
,{"instruction":"M57","code":"6234.6","libelle":"Réception (HS)"}
,{"instruction":"M57","code":"6234.6.AYC","libelle":"Réception (HS)-AYC"}
,{"instruction":"M57","code":"6234.8","libelle":"Réceptions (gup)"}
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,{"instruction":"M57","code":"6236","libelle":"Catalogues et imprimés et publications"}
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,{"instruction":"M57","code":"6236.CAN","libelle":"Catalogues et imprimés et publications - CAN"}
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,{"instruction":"M57","code":"6238.CAN","libelle":"Publicite, publications, relations publiques - divers - CAN"}
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,{"instruction":"M57","code":"624","libelle":"Transports de biens et transports collectifs"}
,{"instruction":"M57","code":"6241","libelle":"Transports de biens"}
,{"instruction":"M57","code":"6245","libelle":"Transports de personnes extérieures"}
,{"instruction":"M57","code":"6247","libelle":"Transports collectifs"}
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,{"instruction":"M57","code":"6248.B2016","libelle":"Transports de biens et collectifs- (Brest 2016)"}
,{"instruction":"M57","code":"6248.CAN","libelle":"Transport divers - CAN"}
,{"instruction":"M57","code":"6248.TB","libelle":"Transports divers tb"}
,{"instruction":"M57","code":"6248.00","libelle":"Transp de biens et collectif divers éco sociale et solidaire"}
,{"instruction":"M57","code":"6248.00.6","libelle":"Divers économie sociale et solidaire (HS)"}
,{"instruction":"M57","code":"6248.03","libelle":"Divers événements économiques"}
,{"instruction":"M57","code":"6248.04","libelle":"Divers promotion économique"}
,{"instruction":"M57","code":"6248.21","libelle":"Transports de biens et  collectifs- divers- vie étudiante"}
,{"instruction":"M57","code":"6248.22","libelle":"Divers promotion formation"}
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,{"instruction":"M57","code":"6248.6.AYC","libelle":"Transports de biens et transp; collectifs- divers (HS)-AYC"}
,{"instruction":"M57","code":"6248.6.CAN","libelle":"Transport divers (HS) - CAN"}
,{"instruction":"M57","code":"625","libelle":"Déplacements et missions"}
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,{"instruction":"M57","code":"6251.B2016","libelle":"Voyages, déplacements et missions - (Brest 2016)"}
,{"instruction":"M57","code":"6251.CAN","libelle":"Voyages, déplacements et missions - CAN"}
,{"instruction":"M57","code":"6251.TB","libelle":"Voyages, déplacements et missions tb"}
,{"instruction":"M57","code":"6251.TB.B2016","libelle":"Voyages, déplacements et missions tb - (Brest 2016)"}
,{"instruction":"M57","code":"6251.03.6","libelle":"Voyages, déplacements et missions  Evenement Eco (HS)"}
,{"instruction":"M57","code":"6251.6","libelle":"Voyages, déplacements et missions (HS)"}
,{"instruction":"M57","code":"6251.6.AYC","libelle":"Voyages, déplacements et missions (HS) - AYC"}
,{"instruction":"M57","code":"6251.6.B2016","libelle":"Voyages, déplacements et missions (HS) - (Brest 2016)"}
,{"instruction":"M57","code":"6251.6.CAN","libelle":"Voyages, déplacements et missions (HS) - CAN"}
,{"instruction":"M57","code":"6251.6TB","libelle":"Voyages, déplacements et missions (HS) tb"}
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,{"instruction":"M57","code":"626","libelle":"Frais postaux et frais de télécommunications"}
,{"instruction":"M57","code":"6261","libelle":"Frais d'affranchissement"}
,{"instruction":"M57","code":"6261.6","libelle":"Frais d'affranchissement (HS)"}
,{"instruction":"M57","code":"6262","libelle":"Frais de télécommunications"}
,{"instruction":"M57","code":"6262.HT02","libelle":"Frais de télécommunications (HT) - act. 02"}
,{"instruction":"M57","code":"6262.6","libelle":"Frais de télécommunications (HS)"}
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,{"instruction":"M57","code":"6281","libelle":"Concours divers (cotisations)"}
,{"instruction":"M57","code":"6281.00","libelle":"Concours divers (cotisations ...) économie sociale solidaire"}
,{"instruction":"M57","code":"6281.04","libelle":"Concours (cotisations ... ) promotion économique"}
,{"instruction":"M57","code":"6281.22","libelle":"Concours divers (cotisations ...) promotion de la formation"}
,{"instruction":"M57","code":"6281.30","libelle":"Concours divers (cotisations ...) mission penfeld"}
,{"instruction":"M57","code":"6281.6","libelle":"Concours divers (cotisations...) (HS)"}
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,{"instruction":"M57","code":"6282.1","libelle":"Frais de gardiennage des locaux extérieurs"}
,{"instruction":"M57","code":"6282.6","libelle":"Frais de gardiennage (HS)"}
,{"instruction":"M57","code":"6283","libelle":"Frais de nettoyage des locaux"}
,{"instruction":"M57","code":"6283.1","libelle":"Frais de nettoyage des locaux extérieurs"}
,{"instruction":"M57","code":"6283.6","libelle":"Frais de nettoyage des locaux (HS)"}
,{"instruction":"M57","code":"6284","libelle":"Redevances pour services rendus"}
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,{"instruction":"M57","code":"62875","libelle":"Remb. frais aux communes membres du gfp"}
,{"instruction":"M57","code":"62876","libelle":"Remb. frais à un gfp de rattachement"}
,{"instruction":"M57","code":"62878","libelle":"Remb. frais à des tiers"}
,{"instruction":"M57","code":"62878.6","libelle":"Remboursements de frais à des tiers (HS)"}
,{"instruction":"M57","code":"62878.6.8","libelle":"Remboursements de frais à des tiers (HS-gup)"}
,{"instruction":"M57","code":"6288","libelle":"Autres services extérieurs"}
,{"instruction":"M57","code":"6288.32","libelle":"Autres ports de plaisance"}
,{"instruction":"M57","code":"6288.6","libelle":"Autres services extérieurs (HS)"}
,{"instruction":"M57","code":"6288.6.32","libelle":"Autres (HS) ports de plaisance"}
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,{"instruction":"M57","code":"6331.TB1","libelle":"Versements de transport tb1"}
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,{"instruction":"M57","code":"6336.TB1","libelle":"Cotisations au cnfpt et cdg  fonction publique tb1"}
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,{"instruction":"M57","code":"6338.TB1","libelle":"Autres impôts, taxes, versmt assimilés sur rémunérations tb1"}
,{"instruction":"M57","code":"635","libelle":"Autres impôts, taxes et versements assimilés (administration"}
,{"instruction":"M57","code":"63512","libelle":"Taxes foncières"}
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,{"instruction":"M57","code":"63512.31","libelle":"Taxes foncières - océanopolis"}
,{"instruction":"M57","code":"63512.32","libelle":"Taxes foncières - ports de plaisance"}
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,{"instruction":"M57","code":"64112","libelle":"Sft, indemnité de résidence"}
,{"instruction":"M57","code":"64112.TB","libelle":"Sup. familial de traitement et indemnité de résidence tb"}
,{"instruction":"M57","code":"64112.TB1","libelle":"Sup.  familial de traitement et indemnité de résidence tb1"}
,{"instruction":"M57","code":"64113","libelle":"Nbi"}
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,{"instruction":"M57","code":"64116.TB","libelle":"Indemnités de licenciement tb"}
,{"instruction":"M57","code":"64118","libelle":"Autres indemnités"}
,{"instruction":"M57","code":"64118.TB","libelle":"Autres indemnités tb"}
,{"instruction":"M57","code":"64118.TB1","libelle":"Autres indemnités tb 1"}
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,{"instruction":"M57","code":"64131.TB","libelle":"Personnel non titulaire rémunérations tb"}
,{"instruction":"M57","code":"64132","libelle":"Sft, indemnité de résidence"}
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,{"instruction":"M57","code":"64138","libelle":"Primes et autres indemnités"}
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,{"instruction":"M57","code":"64161","libelle":"Emplois jeunes"}
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,{"instruction":"M57","code":"6417.TB","libelle":"Rémunérations des apprentis tb"}
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,{"instruction":"M57","code":"6451.TB","libelle":"Cotisations à l'u.r.s.s.a.f. tb"}
,{"instruction":"M57","code":"6451.TB1","libelle":"Cotisations à l'u.r.s.s.a.f. tb1"}
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,{"instruction":"M57","code":"6453.TB","libelle":"Cotisations aux caisses de retraite tb"}
,{"instruction":"M57","code":"6453.TB1","libelle":"Cotisations aux caisses de retraite tb1"}
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,{"instruction":"M57","code":"6454.TB","libelle":"Cotisations aux a.s.s.e.d.i.c tb"}
,{"instruction":"M57","code":"6454.TB1","libelle":"Cotisations aux a.s.s.e.d.i.c tb1"}
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,{"instruction":"M57","code":"6458.TB","libelle":"Cotisations aux autres organismes sociaux tb"}
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,{"instruction":"M57","code":"6459","libelle":"Remboursements sur charges de Sécurité Sociale et de prévoya"}
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,{"instruction":"M57","code":"6471","libelle":"Presta. versées pour le compte du fnal"}
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,{"instruction":"M57","code":"64731","libelle":"Allocations chômage versées directement"}
,{"instruction":"M57","code":"64731.TB","libelle":"Allocations de chômage versées directement tb"}
,{"instruction":"M57","code":"64732","libelle":"Alloc. chômage versées aux assedic"}
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,{"instruction":"M57","code":"6475","libelle":"Médecine du travail, pharmacie"}
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,{"instruction":"M57","code":"6478.TB","libelle":"Autres charges sociales diverses tb"}
,{"instruction":"M57","code":"6478.TB1","libelle":"Autres charges sociales diverses tb1"}
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,{"instruction":"M57","code":"648","libelle":"Autres charges de personnel"}
,{"instruction":"M57","code":"648.TB","libelle":"Autres charges de personnel tb"}
,{"instruction":"M57","code":"648.TB1","libelle":"Autres charges de personnel tb1"}
,{"instruction":"M57","code":"648.8","libelle":"Autres charges de personnel (gup)"}
,{"instruction":"M57","code":"65111","libelle":"Famille et enfance"}
,{"instruction":"M57","code":"6511211","libelle":"Presta. de compensation handicapé +20ans"}
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,{"instruction":"M57","code":"651128","libelle":"Allocations handicapes - autres"}
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,{"instruction":"M57","code":"651142","libelle":"Apa versée au bénéficiaire"}
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,{"instruction":"M57","code":"651144","libelle":"Apa versée à l'étab."}
,{"instruction":"M57","code":"651148","libelle":"Apa autres"}
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,{"instruction":"M57","code":"6518","libelle":"Autres (primes, dots)"}
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,{"instruction":"M57","code":"6522","libelle":"Accueil familial"}
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,{"instruction":"M57","code":"652412","libelle":"Mais. enf. caract. social"}
,{"instruction":"M57","code":"652413","libelle":"Lieux de vie et d'accueil"}
,{"instruction":"M57","code":"652414","libelle":"Foyers de jeunes travailleurs"}
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,{"instruction":"M57","code":"652418","libelle":"Frais sejour en etab medico sociaux et autres -autres"}
,{"instruction":"M57","code":"65242","libelle":"Frais séj. étab. adultes hand"}
,{"instruction":"M57","code":"65243","libelle":"Frais séj. étab. pers. âgées"}
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,{"instruction":"M57","code":"65312.6","libelle":"Frais de mission et de déplacement (HS)"}
,{"instruction":"M57","code":"65313","libelle":"Cotisations de retraite"}
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,{"instruction":"M57","code":"653172","libelle":"Cotis.fonds financ.allocation fin mandat"}
,{"instruction":"M57","code":"653181","libelle":"Frais médicaux et para-médicaux"}
,{"instruction":"M57","code":"653188","libelle":"Autres frais divers"}
,{"instruction":"M57","code":"65321","libelle":"Indemnités de fonction"}
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,{"instruction":"M57","code":"65325","libelle":"Frais de formation"}
,{"instruction":"M57","code":"65326","libelle":"Frais de représentation du président"}
,{"instruction":"M57","code":"65328","libelle":"Frais supplémentaires"}
,{"instruction":"M57","code":"65331","libelle":"Indemnités de fonction"}
,{"instruction":"M57","code":"65332","libelle":"Frais de mission et de déplacement"}
,{"instruction":"M57","code":"65335","libelle":"Frais de formation"}
,{"instruction":"M57","code":"65338","libelle":"Frais supplémentaires"}
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,{"instruction":"M57","code":"6541","libelle":"Créances admises en non-valeur"}
,{"instruction":"M57","code":"6542","libelle":"Créances éteintes"}
,{"instruction":"M57","code":"655","libelle":"Contributions obligatoires"}
,{"instruction":"M57","code":"655111","libelle":"Dotation fonctionnement collèges publics"}
,{"instruction":"M57","code":"655112","libelle":"Dotation fonctionnement collèges privés"}
,{"instruction":"M57","code":"655121","libelle":"Dotation fonctionnement lycées publics"}
,{"instruction":"M57","code":"655122","libelle":"Dotation fonctionnement lycées privés"}
,{"instruction":"M57","code":"6552","libelle":"Prime employeurs apprentis"}
,{"instruction":"M57","code":"6553","libelle":"Service d'incendie"}
,{"instruction":"M57","code":"65541","libelle":"Police d'etat"}
,{"instruction":"M57","code":"65541","libelle":"Compensation versée à la Région dans le cadre loi NOTRe"}
,{"instruction":"M57","code":"65542","libelle":"Compensation au titre de l art. L 5217-13 du CGCT"}
,{"instruction":"M57","code":"65542","libelle":"Aide sociale du département"}
,{"instruction":"M57","code":"65543","libelle":"Indemnité de logement des instituteurs"}
,{"instruction":"M57","code":"65544","libelle":"Contributions \/ politique de l'habitat"}
,{"instruction":"M57","code":"65544.8","libelle":"Contributions au titre de la politique de l'habitat (gup)"}
,{"instruction":"M57","code":"6555","libelle":"Contributions cnfpt (pers. privé emploi)"}
,{"instruction":"M57","code":"6556","libelle":"Contributions à des fonds"}
,{"instruction":"M57","code":"65568","libelle":"Autres contributions"}
,{"instruction":"M57","code":"6558","libelle":"Autres contributions obligatoires"}
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,{"instruction":"M57","code":"6562","libelle":"Au titre de la coopération décentralisée"}
,{"instruction":"M57","code":"65641","libelle":"Participation sncf"}
,{"instruction":"M57","code":"65642","libelle":"Participation rff"}
,{"instruction":"M57","code":"65648","libelle":"Participat° autres organismes transport"}
,{"instruction":"M57","code":"6565","libelle":"Versements au titre du rma"}
,{"instruction":"M57","code":"6566","libelle":"Versements au titre du contrat d'avenir"}
,{"instruction":"M57","code":"65671","libelle":"Contrat d'accompagnement dans l'emploi"}
,{"instruction":"M57","code":"65672","libelle":"Contrat d'initiative-emploi"}
,{"instruction":"M57","code":"6568","libelle":"Autres participations"}
,{"instruction":"M57","code":"657","libelle":"Subventions"}
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,{"instruction":"M57","code":"65732","libelle":"Subv. fonct. régions"}
,{"instruction":"M57","code":"65733","libelle":"Subv. fonct. départements"}
,{"instruction":"M57","code":"65733.04","libelle":"Départements - promotion économique"}
,{"instruction":"M57","code":"657341","libelle":"Subv. fonct. communes membres du gfp"}
,{"instruction":"M57","code":"657348","libelle":"Subv. fonct. autres communes"}
,{"instruction":"M57","code":"657351","libelle":"Subv. fonct. gfp de rattachement"}
,{"instruction":"M57","code":"657358","libelle":"Subv. fonct. autres groupements"}
,{"instruction":"M57","code":"657361","libelle":"Subv. fonct. caisse des écoles"}
,{"instruction":"M57","code":"657362","libelle":"Subv. fonct. ccas"}
,{"instruction":"M57","code":"657363","libelle":"Subv. fonct. étab. à caract. adm."}
,{"instruction":"M57","code":"657364","libelle":"Subv. fonct. étab. indus. et commercial"}
,{"instruction":"M57","code":"657364.04","libelle":"Subvention établis.à caractère ind. et cial promotion éco"}
,{"instruction":"M57","code":"6573642","libelle":"Subv organismes publics - régies dotées de personn. morale"}
,{"instruction":"M57","code":"65737","libelle":"Subv. fonct. sncf"}
,{"instruction":"M57","code":"657381","libelle":"Subv. fonct. autres epl"}
,{"instruction":"M57","code":"657381.04","libelle":"Subv autres établissements publics locaux"}
,{"instruction":"M57","code":"657381.04TB","libelle":"Subv autres établissements publics locaux tb"}
,{"instruction":"M57","code":"657381.1","libelle":"Subv. fonct. autres epl non conventionné"}
,{"instruction":"M57","code":"657381.2.AYC","libelle":"Subv autres éts publics locaux - AYC"}
,{"instruction":"M57","code":"657381.20","libelle":"Subv autres éts publics locaux promotion formation"}
,{"instruction":"M57","code":"657381.21","libelle":"Autres établissements public locaux vie étudiante"}
,{"instruction":"M57","code":"657381.22","libelle":"Subv autres éts publics locaux enseignement serv com"}
,{"instruction":"M57","code":"657381.30","libelle":"Subventions autres étab. publics locaux mission penfeld"}
,{"instruction":"M57","code":"657382","libelle":"Subv. fonct. organismes publics divers"}
,{"instruction":"M57","code":"657382.1","libelle":"Subv. fonct. organismes publics divers non conv"}
,{"instruction":"M57","code":"657382.2","libelle":"Subventions organismes publics divers conventionnées"}
,{"instruction":"M57","code":"6574","libelle":"Subv. fonct. asso. personnes privées"}
,{"instruction":"M57","code":"6574.1","libelle":"Subventions de fonctionnement droit privé non conventionnées"}
,{"instruction":"M57","code":"6574.1","libelle":"Subventions de fonct droit privé non convent"}
,{"instruction":"M57","code":"6574.1.00","libelle":"Subv. fonctionnement droit privé éco. sociale solidaire nc"}
,{"instruction":"M57","code":"6574.1.04","libelle":"Subv. fonctionnement droit privé - promotion éco"}
,{"instruction":"M57","code":"6574.1.20","libelle":"Subv. fonctionnement droit privé enseignement serv. com nc"}
,{"instruction":"M57","code":"6574.1.21","libelle":"Subv. fonctionnement droit privé vie étudiante nc"}
,{"instruction":"M57","code":"6574.1.22","libelle":"Subv. fonctionnement droit privé promotion formation nc"}
,{"instruction":"M57","code":"6574.1.30","libelle":"Subventions de fonctionnement droit privé non conventionnées"}
,{"instruction":"M57","code":"6574.1.31","libelle":"Subv. fonctionnement droit privé océanopolis"}
,{"instruction":"M57","code":"6574.2","libelle":"Subventions de fonctionnement droit privé conventionnées"}
,{"instruction":"M57","code":"6574.2.B2016","libelle":"Sub de fonct droit privé conventionnées (Brest 2016)"}
,{"instruction":"M57","code":"6574.2.CAN","libelle":"Subv. de fonctionnement droit privé conventionnées - CAN"}
,{"instruction":"M57","code":"6574.2.HT02","libelle":"Subventions de fonct. droit privé conventionnées(HT)- act 02"}
,{"instruction":"M57","code":"6574.2TB","libelle":"Subv. fonctionnement droit privé pôles de compétitivité c tb"}
,{"instruction":"M57","code":"6574.2.00","libelle":"Subv. fonctionnement droit privé éco. sociale solidaire c"}
,{"instruction":"M57","code":"6574.2.03","libelle":"Subv. fonctionnement droit privé démarche métropolitaine c"}
,{"instruction":"M57","code":"6574.2.04","libelle":"Subv. fonctionnement droit privé - promotion éco"}
,{"instruction":"M57","code":"6574.2.05","libelle":"Subv. fonctionnement droit privé - tour"}
,{"instruction":"M57","code":"6574.2.05.B2016","libelle":"Subv. fonctionnement droit privé - tour (Brest 2016)"}
,{"instruction":"M57","code":"65742.2","libelle":"Subventions Entreprises conventionnées"}
,{"instruction":"M57","code":"6574.2.22","libelle":"Subv. fonctionnement droit privé promotion de la formation c"}
,{"instruction":"M57","code":"6574.2.30","libelle":"Subventions de fonctionnement droit privé conventionnées"}
,{"instruction":"M57","code":"6574.2.31","libelle":"Subv. fonctionnement droit privé aménagement du territoire c"}
,{"instruction":"M57","code":"65748.1","libelle":"Subventions autres personnes de droit privé non convent"}
,{"instruction":"M57","code":"65748.1.00","libelle":"Subv autres personnes de droit privé non convent Eco social"}
,{"instruction":"M57","code":"65748.11","libelle":"Subventions autres personnes de droit privé- Recouvrance"}
,{"instruction":"M57","code":"65748.12","libelle":"Subventions autres personnes de droit privé - multi-sites"}
,{"instruction":"M57","code":"65748.1.21","libelle":"Sub autres pers de droit privé non convent  - Vie étudiante"}
,{"instruction":"M57","code":"65748.1.22","libelle":"Sub autres pers de droit privé non convent - promotion forma"}
,{"instruction":"M57","code":"65748.2","libelle":"Subventions autres personnes de droit privé conventionnées"}
,{"instruction":"M57","code":"65748.2.CAN","libelle":"Subv. de fonctionnement droit privé conventionnées - CAN"}
,{"instruction":"M57","code":"65748.2.HT02","libelle":"Sub autres pers de droit privé conventionnées (HT) - act 02"}
,{"instruction":"M57","code":"65748.2.00","libelle":"Subv autres personnes de droit privé conventionnées Eco soci"}
,{"instruction":"M57","code":"65748.2.03","libelle":"Subv. fonctionnement droit privé démarche métropolitaine c"}
,{"instruction":"M57","code":"65748.2.22","libelle":"Subv autres personnes de droit privé convent  Promotion form"}
,{"instruction":"M57","code":"6575","libelle":"Remises gracieuses \/ indus aide sociale"}
,{"instruction":"M57","code":"6577","libelle":"Remises gracieuses"}
,{"instruction":"M57","code":"6581","libelle":"Redev. concessions, brevets, licences..."}
,{"instruction":"M57","code":"6581.30","libelle":"Redevances pour concessions, brevets, licences,Penfeld"}
,{"instruction":"M57","code":"6581.31","libelle":"Redevances pour concessions, brevets, licences, logiciels"}
,{"instruction":"M57","code":"6581.32","libelle":"Redevances pour concessions, brevets, licences, logiciels"}
,{"instruction":"M57","code":"65821","libelle":"Déficit des budgets annexes administrati"}
,{"instruction":"M57","code":"65822","libelle":"Reversement excédent budgets annexes"}
,{"instruction":"M57","code":"6583","libelle":"Intérêts moratoires et pénalités sur marchés"}
,{"instruction":"M57","code":"65861","libelle":"Frais de personnel"}
,{"instruction":"M57","code":"65862","libelle":"Matériel, équipement et fournitures"}
,{"instruction":"M57","code":"65862","libelle":"Frais fonctionn groupes d¿elus -matériel,fournitures"}
,{"instruction":"M57","code":"65869","libelle":"Remboursements frais de fonctionnement"}
,{"instruction":"M57","code":"65881","libelle":"Hébergement et restauration scolaires"}
,{"instruction":"M57","code":"65888","libelle":"Autres"}
,{"instruction":"M57","code":"65888","libelle":"Autres charges diverses de gestion courante- autres"}
,{"instruction":"M57","code":"65888.HT06","libelle":"Autres charges diverses gestion courante-autres (HT) act06"}
,{"instruction":"M57","code":"65888.6","libelle":"Autres charges diverses de gestion courante- autres (HS)"}
,{"instruction":"M57","code":"65888.6.8","libelle":"Autres charges diverses de gestion courante- autr (hs - gup)"}
,{"instruction":"M57","code":"661","libelle":"Charges d'intérêts"}
,{"instruction":"M57","code":"66111","libelle":"Intérêts réglés à l'échéance"}
,{"instruction":"M57","code":"66111.0","libelle":"Intérêts réglés à l'écheance (non récupérable)"}
,{"instruction":"M57","code":"66112","libelle":"Intérêts - rattachement des icne"}
,{"instruction":"M57","code":"661131","libelle":"Remb. int. emprunt transf. cnes du gfp"}
,{"instruction":"M57","code":"661132","libelle":"Remb. int. emprunt transf. gfp de rattac"}
,{"instruction":"M57","code":"661133","libelle":"Remb. int. emprunt transf. établ. rattac"}
,{"instruction":"M57","code":"661138","libelle":"Remb. int. emprunt transf. autres tiers"}
,{"instruction":"M57","code":"6615","libelle":"Intérêts comptes courants et de dépôts"}
,{"instruction":"M57","code":"6616","libelle":"Intérêts bancaires, opér. financement"}
,{"instruction":"M57","code":"6618","libelle":"Intérêts des autres dettes"}
,{"instruction":"M57","code":"665","libelle":"Escomptes accordés"}
,{"instruction":"M57","code":"666","libelle":"Pertes de change"}
,{"instruction":"M57","code":"667","libelle":"Charges nettes cessions valeurs mobilièr"}
,{"instruction":"M57","code":"668","libelle":"Autres charges financières"}
,{"instruction":"M57","code":"6681","libelle":"Indemnités rbt anticipé emprunt à risque"}
,{"instruction":"M57","code":"6682","libelle":"Indemnités de réaménagement d'emprunt"}
,{"instruction":"M57","code":"6688","libelle":"Autres"}
,{"instruction":"M57","code":"6688","libelle":"Autres charges financières"}
,{"instruction":"M57","code":"671","libelle":"Charges exceptionnelles sur opérations de gestion"}
,{"instruction":"M57","code":"6711","libelle":"Intérêts moratoires, pénalités \/ marché"}
,{"instruction":"M57","code":"6712","libelle":"Amendes fiscales et pénales"}
,{"instruction":"M57","code":"6713","libelle":"Dots, secours, bourses et prix"}
,{"instruction":"M57","code":"6713.21","libelle":"Dots, secours, bourses et prix vie étudiante"}
,{"instruction":"M57","code":"6713.22","libelle":"Dots, secours, bourses et prix promotion formation"}
,{"instruction":"M57","code":"6718","libelle":"Autres charges exceptionnelles gestion"}
,{"instruction":"M57","code":"6718.HT1","libelle":"Autres charges exceptionnelles gestion (HT) - Act 1"}
,{"instruction":"M57","code":"6718.31","libelle":"Autres charges exceptionnelles op de gestion - océanopolis"}
,{"instruction":"M57","code":"673","libelle":"Titres annulés (sur exercices antérieurs"}
,{"instruction":"M57","code":"673","libelle":"Titres annulés sur exercices antérieurs"}
,{"instruction":"M57","code":"673.HT01","libelle":"Titres annulés (sur exercices antérieurs) (HT) - act. 01"}
,{"instruction":"M57","code":"673.HT02","libelle":"Titres annulés (sur exercices antérieurs) (HT) - act. 02"}
,{"instruction":"M57","code":"673.HT06","libelle":"Titres annulés sur exercices antérieurs (HT) act 06"}
,{"instruction":"M57","code":"673.MO","libelle":"Titres annulés sur exercices antérieurs (MO)"}
,{"instruction":"M57","code":"673.TH01","libelle":"Titres annulés (sur exercices antérieurs) (HT) - act. 01"}
,{"instruction":"M57","code":"673.03","libelle":"Titres annulés sur exercices antérieurs (évenements éco)"}
,{"instruction":"M57","code":"673.8","libelle":"Titres annulés sur exercices antérieurs (gup)"}
,{"instruction":"M57","code":"67431","libelle":"Subv.budg.annexes,régies autonomes fin."}
,{"instruction":"M57","code":"67432","libelle":"Subv. régies dotées personnalité morale"}
,{"instruction":"M57","code":"67433","libelle":"Subv. aux fermiers et concessionnaires"}
,{"instruction":"M57","code":"67434","libelle":"Subv. aux syndicats exploitant un spic"}
,{"instruction":"M57","code":"6745","libelle":"Subv. aux personnes de droit privé"}
,{"instruction":"M57","code":"6745.11","libelle":"Subv. exceptionnelle aux personnes droit privé - recouvrance"}
,{"instruction":"M57","code":"6745.12","libelle":"Subv. exceptionnelle aux personnes droit privé - multi sites"}
,{"instruction":"M57","code":"6746","libelle":"Bonification d'intérêts"}
,{"instruction":"M57","code":"6747","libelle":"Remises gracieuses"}
,{"instruction":"M57","code":"6748","libelle":"Autres subventions exceptionnelles"}
,{"instruction":"M57","code":"675","libelle":"Valeurs comptables immobilisations cédée"}
,{"instruction":"M57","code":"675.MO","libelle":"Valeurs comptables des immobilisations cédées (MO)"}
,{"instruction":"M57","code":"6761","libelle":"Différences sur réalisations (positives)"}
,{"instruction":"M57","code":"6761.MO","libelle":"Différences sur réalisations (+) transférées investismt (MO)"}
,{"instruction":"M57","code":"678","libelle":"Autres charges exceptionnelles"}
,{"instruction":"M57","code":"678.03","libelle":"Autres charges exceptionnelles evenements éco"}
,{"instruction":"M57","code":"678.3","libelle":"Autres charges exceptionnelles - habitat tinergie"}
,{"instruction":"M57","code":"678.4","libelle":"Autres charges exceptionnelles - slim"}
,{"instruction":"M57","code":"68","libelle":"Dotations aux amort, aux dépréciations et aux provisions"}
,{"instruction":"M57","code":"681","libelle":"Dot. aux amortissements, aux dépréciations et aux provisions"}
,{"instruction":"M57","code":"6811","libelle":"Dot. amort. immos incorporelles"}
,{"instruction":"M57","code":"6811.MO","libelle":"Dotations aux amortissements - immo. incorp. et corp. (MO)"}
,{"instruction":"M57","code":"68126","libelle":"Dot.amort. frais d'émission des emprunts"}
,{"instruction":"M57","code":"68128","libelle":"Dot. amort. charges exception. différées"}
,{"instruction":"M57","code":"68128.MO","libelle":"Dotations amortissement charges exceptionnel. différées (MO)"}
,{"instruction":"M57","code":"6815","libelle":"Dot. prov. pour risques fonct. courant"}
,{"instruction":"M57","code":"6815.MO","libelle":"Dot. prov. pour risques fonct. courant (MO)"}
,{"instruction":"M57","code":"6816","libelle":"Dot. prov. dépréc. immos corpo. et incor"}
,{"instruction":"M57","code":"6817","libelle":"Dot. prov. dépréc. actifs circulants"}
,{"instruction":"M57","code":"6817.MO","libelle":"Dotations provisions p\/ dépréciation actifs circulants (MO)"}
,{"instruction":"M57","code":"6817.MO","libelle":"Dotations aux dépréciations des actifs circulants (MO)"}
,{"instruction":"M57","code":"6861","libelle":"Dot. amort. primes rembourst obligations"}
,{"instruction":"M57","code":"6862","libelle":"Dot. amort. charges financ. à répartir"}
,{"instruction":"M57","code":"6865","libelle":"Dot. prov. risques et charges financiers"}
,{"instruction":"M57","code":"6866","libelle":"Dot. prov. dépréc. éléments financiers"}
,{"instruction":"M57","code":"6871","libelle":"Dot. amort. exceptionnels immos"}
,{"instruction":"M57","code":"6875","libelle":"Dot. prov. risques et charges exception."}
,{"instruction":"M57","code":"6876","libelle":"Dot. prov. dépréc. exceptionnelles"}
,{"instruction":"M57","code":"7011","libelle":"Ventes d'eau"}
,{"instruction":"M57","code":"701241","libelle":"Redevance pollution d'origine domestique"}
,{"instruction":"M57","code":"701249","libelle":"Reverst redevance pollut° origine domest"}
,{"instruction":"M57","code":"70128","libelle":"Autres taxes et redevances d'eau"}
,{"instruction":"M57","code":"7013","libelle":"Ventes de produits résiduels"}
,{"instruction":"M57","code":"7015","libelle":"Ventes de terrains aménagés"}
,{"instruction":"M57","code":"7015.HT1","libelle":"Ventes de terrains aménagés (HT) - act. 1"}
,{"instruction":"M57","code":"7018","libelle":"Autres ventes de produits finis"}
,{"instruction":"M57","code":"702","libelle":"Ventes de récoltes et de produits forestiers"}
,{"instruction":"M57","code":"7021","libelle":"Ventes de récoltes"}
,{"instruction":"M57","code":"7022","libelle":"Coupes de bois"}
,{"instruction":"M57","code":"7023","libelle":"Menus produits forestiers"}
,{"instruction":"M57","code":"7024","libelle":"Remboursement forfaitaire tva"}
,{"instruction":"M57","code":"7025","libelle":"Taxes d'affouage"}
,{"instruction":"M57","code":"7028","libelle":"Autres produits forestiers"}
,{"instruction":"M57","code":"70283","libelle":"Redevance de stationnement"}
,{"instruction":"M57","code":"703","libelle":"Redevances et recettes d'utilisation du domaine"}
,{"instruction":"M57","code":"70311","libelle":"Concessions cimetières (produit net)"}
,{"instruction":"M57","code":"70312","libelle":"Redevances funéraires"}
,{"instruction":"M57","code":"70321","libelle":"Stationnement et location voie publique"}
,{"instruction":"M57","code":"70322","libelle":"Stationnement, location dom. portuaire"}
,{"instruction":"M57","code":"70322.HT03","libelle":"Droits stationn. loc. domaine publ. portuaire (HT) - act. 03"}
,{"instruction":"M57","code":"70322.32","libelle":"Droits stationnement et location sur domaine publ. portuaire"}
,{"instruction":"M57","code":"70323","libelle":"Red. occupation dom. public coll. unique"}
,{"instruction":"M57","code":"70328","libelle":"Autres droits stationnement et location"}
,{"instruction":"M57","code":"7033","libelle":"Redevances distributeurs d'essence"}
,{"instruction":"M57","code":"7034","libelle":"Péage, droits passage, pesage, mesurage"}
,{"instruction":"M57","code":"7035","libelle":"Locations de droits de chasse et pêche"}
,{"instruction":"M57","code":"7036","libelle":"Droits de pâturage et de tourbage"}
,{"instruction":"M57","code":"7037","libelle":"Contribution pour dégradation des voies"}
,{"instruction":"M57","code":"70381","libelle":"Taxe de pavage et de trottoirs"}
,{"instruction":"M57","code":"70382","libelle":"Redevances de ski de fond"}
,{"instruction":"M57","code":"70383","libelle":"Redevance de stationnement"}
,{"instruction":"M57","code":"70384","libelle":"Redevances forfait de post-stationnement"}
,{"instruction":"M57","code":"70388","libelle":"Autres redevances et recettes diverses"}
,{"instruction":"M57","code":"70388.HT02","libelle":"Autres redevances et recettes diverses - Act 02"}
,{"instruction":"M57","code":"70388.HT06","libelle":"Autres redevances et recettes diverses (HT) - Act. 06"}
,{"instruction":"M57","code":"70389","libelle":"Reversements redevance de ski de fond"}
,{"instruction":"M57","code":"703894","libelle":"Reversements sur forfait de post-stationnement"}
,{"instruction":"M57","code":"704","libelle":"Travaux"}
,{"instruction":"M57","code":"705","libelle":"Etudes"}
,{"instruction":"M57","code":"705.HT02","libelle":"Etudes (HT) - act. 02"}
,{"instruction":"M57","code":"706","libelle":"Prestations de services"}
,{"instruction":"M57","code":"70611","libelle":"Redevances enlèvement ordures ménagères"}
,{"instruction":"M57","code":"70612","libelle":"Redevance spéciale enlèvement ordures"}
,{"instruction":"M57","code":"70613","libelle":"Redevance enlèvement déchets industriels"}
,{"instruction":"M57","code":"70619","libelle":"Reverst redevances enlèvement ordures"}
,{"instruction":"M57","code":"7062","libelle":"Redevances services à caractère culturel"}
,{"instruction":"M57","code":"70631","libelle":"Redevances services à caractère sportif"}
,{"instruction":"M57","code":"70632","libelle":"Redevances services à caractère loisir"}
,{"instruction":"M57","code":"70641","libelle":"Taxes d'analyse"}
,{"instruction":"M57","code":"70642","libelle":"Taxes de désinfection"}
,{"instruction":"M57","code":"7065","libelle":"Droits port et navigation (hors location"}
,{"instruction":"M57","code":"7066","libelle":"Redevances services à caractère social"}
,{"instruction":"M57","code":"7067","libelle":"Redev. services périscolaires et enseign"}
,{"instruction":"M57","code":"706811","libelle":"Redevance d'assainissement collectif"}
,{"instruction":"M57","code":"7068121","libelle":"Redev. modernisation réseaux de collecte"}
,{"instruction":"M57","code":"7068129","libelle":"Reverst redev. modernisat° réseau collec"}
,{"instruction":"M57","code":"706813","libelle":"Participations assainissement collectif"}
,{"instruction":"M57","code":"70682","libelle":"Location de compteurs"}
,{"instruction":"M57","code":"70683","libelle":"Commission recouvremt redev. assainis."}
,{"instruction":"M57","code":"70684","libelle":"Redevances d'archéologie préventive"}
,{"instruction":"M57","code":"70688","libelle":"Autres prestations de services"}
,{"instruction":"M57","code":"70688.FLOT","libelle":"Autres prestations de services (Flotte)"}
,{"instruction":"M57","code":"70688.HR","libelle":"Autres prestations de services (Hébergement)"}
,{"instruction":"M57","code":"70688.HT02","libelle":"Autres prestations de services (HT) - act. 02"}
,{"instruction":"M57","code":"70688.HT1","libelle":"Autres prestations de services (HT) - act. 1"}
,{"instruction":"M57","code":"7071","libelle":"Compteurs"}
,{"instruction":"M57","code":"7078","libelle":"Autres marchandises"}
,{"instruction":"M57","code":"7078.HT01","libelle":"Ventes de marchandises - autres marchandises (HT) - act. 01"}
,{"instruction":"M57","code":"7078.HT1","libelle":"Autres marchandises (HT) - act. 1"}
,{"instruction":"M57","code":"708","libelle":"Autres produits"}
,{"instruction":"M57","code":"7081","libelle":"Services exploités intérêt du personnel"}
,{"instruction":"M57","code":"7082","libelle":"Commissions"}
,{"instruction":"M57","code":"7083","libelle":"Locations diverses (autres qu'immeubles)"}
,{"instruction":"M57","code":"7083.HT02","libelle":"Locations diverses (autres qu'immeubles) (HT) - act. 02"}
,{"instruction":"M57","code":"70841","libelle":"Mise à dispo personnel ba,régie,ccas,cde"}
,{"instruction":"M57","code":"70845","libelle":"Mise à dispo personnel communes du gfp"}
,{"instruction":"M57","code":"70846","libelle":"Mise à dispo personnel gfp de rattach."}
,{"instruction":"M57","code":"70848","libelle":"Mise à dispo personnel autres organismes"}
,{"instruction":"M57","code":"70871","libelle":"Remb.frais par collectivité rattachement"}
,{"instruction":"M57","code":"70872","libelle":"Remb.frais par budgets annexes et régies"}
,{"instruction":"M57","code":"70872.1","libelle":"Par les budgets annexes et les régies (locaux extérieurs)"}
,{"instruction":"M57","code":"70873","libelle":"Remb. frais par les c.c.a.s."}
,{"instruction":"M57","code":"70874","libelle":"Remb. frais par les caisses des écoles"}
,{"instruction":"M57","code":"70875","libelle":"Remb. frais par les communes du gfp"}
,{"instruction":"M57","code":"70875.LPB","libelle":"Remb. frais par comm. du gfp (maintenance log partage bibli)"}
,{"instruction":"M57","code":"70876","libelle":"Remb. frais par le gfp de rattachement"}
,{"instruction":"M57","code":"70878","libelle":"Remb. frais par des tiers"}
,{"instruction":"M57","code":"70878.HT01","libelle":"Remb. frais par des tiers (HT) - act. 01"}
,{"instruction":"M57","code":"70878.HT02","libelle":"Remb. frais par des tiers (HT) - act. 02"}
,{"instruction":"M57","code":"70878.HT02.","libelle":"Remb. frais par des tiers (HT) - act. 02"}
,{"instruction":"M57","code":"70878.03","libelle":"Remb. frais par par des tiers - evènement économiques"}
,{"instruction":"M57","code":"70878.3HT02","libelle":"Par des tiers - evènement économiques (HT) act.02"}
,{"instruction":"M57","code":"70878.8","libelle":"Rembt. Frais par des Tiers (GUP)"}
,{"instruction":"M57","code":"7088","libelle":"Produits activités annexes (abonnements)"}
,{"instruction":"M57","code":"7133","libelle":"Variat° en-cours de production biens"}
,{"instruction":"M57","code":"7133.MO","libelle":"Variation des en-cours de production de biens (MO)"}
,{"instruction":"M57","code":"7134","libelle":"Variat° en-cours production services"}
,{"instruction":"M57","code":"71351","libelle":"Variat° stocks de produits (hors terrain"}
,{"instruction":"M57","code":"71355","libelle":"Variat° stocks terrains aménagés"}
,{"instruction":"M57","code":"71355.MO","libelle":"Variation des stocks de terrains aménagés (MO)"}
,{"instruction":"M57","code":"721","libelle":"Immobilisations incorporelles"}
,{"instruction":"M57","code":"722","libelle":"Immobilisations corporelles"}
,{"instruction":"M57","code":"722.MO","libelle":"Travaux en régie - immobilisations corporelles (MO)"}
,{"instruction":"M57","code":"731","libelle":"Impôts locaux"}
,{"instruction":"M57","code":"73111","libelle":"Taxes foncières et d'habitation"}
,{"instruction":"M57","code":"73111.0","libelle":"Taxes foncières et d'habitation"}
,{"instruction":"M57","code":"73111.1","libelle":"Taxes foncières et d'habitation - rôles supplémentaires"}
,{"instruction":"M57","code":"73112","libelle":"Cotisation sur la vae"}
,{"instruction":"M57","code":"73112.0","libelle":"Cotisations sur la valeur ajoutée des entreprises"}
,{"instruction":"M57","code":"73113","libelle":"Taxe sur les surfaces commerciales"}
,{"instruction":"M57","code":"73113.0","libelle":"Taxe sur les surfaces commerciales"}
,{"instruction":"M57","code":"73114","libelle":"Imposition forf. sur entrep. réseaux"}
,{"instruction":"M57","code":"73114.0","libelle":"Imposition forfaitaire sur les entreprises de réseaux"}
,{"instruction":"M57","code":"73118","libelle":"Autres impôts locaux ou assimilés (Rôles supplémentaires)"}
,{"instruction":"M57","code":"73121","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"73121","libelle":"Fiscalité reversée entre collectivités locales"}
,{"instruction":"M57","code":"73121.1","libelle":"Attribution de compensation-Département"}
,{"instruction":"M57","code":"731211","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"731212","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"73122","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"73122","libelle":"Fiscalité reversée par l'intermédiaire d'un fonds"}
,{"instruction":"M57","code":"731221","libelle":"Dotation de solidarité communautaire FNGIR"}
,{"instruction":"M57","code":"731222","libelle":"Fonds de solidarité des collectivités région île de France"}
,{"instruction":"M57","code":"7312222","libelle":"Fiscalité reversée par l'intermédiaire du Département"}
,{"instruction":"M57","code":"731223","libelle":"Fonds de péréquation des ressources"}
,{"instruction":"M57","code":"7312231","libelle":"Fonds de péréquation ressources communales et intercommunale"}
,{"instruction":"M57","code":"73123","libelle":"F.n.g.i.r."}
,{"instruction":"M57","code":"731241","libelle":"Fonds solidarité communes ile-de-france"}
,{"instruction":"M57","code":"731242","libelle":"Fonds solidarité départ. ile-de-france"}
,{"instruction":"M57","code":"731251","libelle":"Fds péréquat° ress.interco et communales"}
,{"instruction":"M57","code":"731252","libelle":"Fonds péréquation ress. perçues \/ région"}
,{"instruction":"M57","code":"73126","libelle":"Frais taxe foncière propriétés bâties"}
,{"instruction":"M57","code":"73127","libelle":"Fonds de péréquation cotis. sur la vae"}
,{"instruction":"M57","code":"73128","libelle":"Autres fiscalités reversées"}
,{"instruction":"M57","code":"73128","libelle":"Autres reversements de fiscalité"}
,{"instruction":"M57","code":"73133","libelle":"Taxes d'enlèvement des ordures ménagères et assimilées"}
,{"instruction":"M57","code":"73141","libelle":"Taxe sur la consommation finale d'électricité"}
,{"instruction":"M57","code":"73154","libelle":"Droits de place"}
,{"instruction":"M57","code":"73155","libelle":"Droits de stationnement"}
,{"instruction":"M57","code":"73155.HT02","libelle":"Droits de stationnement (HT) act 02"}
,{"instruction":"M57","code":"731721","libelle":"Taxe de séjour"}
,{"instruction":"M57","code":"731722","libelle":"Taxe additionnelle à la taxe de séjour"}
,{"instruction":"M57","code":"7318","libelle":"Autres impôts locaux ou assimilés"}
,{"instruction":"M57","code":"7318","libelle":"Autres impôts locaux ou assimilés (Rôles supplémentaires)"}
,{"instruction":"M57","code":"7321","libelle":"Fiscalité reversée entre collectivités locales"}
,{"instruction":"M57","code":"73211","libelle":"Taxe pub. foncière et droit d'enreg."}
,{"instruction":"M57","code":"73211","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"73212","libelle":"Taxe départ. add. certains droits enreg."}
,{"instruction":"M57","code":"73212","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"73213","libelle":"Taxe droits de mutation ou pub. foncière"}
,{"instruction":"M57","code":"73214","libelle":"Taxe additionnelle droits de mutation"}
,{"instruction":"M57","code":"73215","libelle":"Reversements conventionnels de fiscalité"}
,{"instruction":"M57","code":"7322","libelle":"Taxe sur les espaces naturels sensibles"}
,{"instruction":"M57","code":"73221","libelle":"FNGIR"}
,{"instruction":"M57","code":"732221","libelle":"Fonds de péréquation ressources communales et intercommunale"}
,{"instruction":"M57","code":"7323","libelle":"Taxe pour financement dépense des caue"}
,{"instruction":"M57","code":"7324","libelle":"Taxe sur les eaux pluviales"}
,{"instruction":"M57","code":"7325","libelle":"Fonds de péréquation des d.m.t.o."}
,{"instruction":"M57","code":"7326","libelle":"Taxe d'aménagement"}
,{"instruction":"M57","code":"7327","libelle":"Versement transport"}
,{"instruction":"M57","code":"73281","libelle":"Taxe sur les pylônes électriques"}
,{"instruction":"M57","code":"73282","libelle":"Taxe sur les déchets stockés"}
,{"instruction":"M57","code":"73283","libelle":"Taxe milieux aquatiques,prévent°inondat°"}
,{"instruction":"M57","code":"733","libelle":"Impôts locaux"}
,{"instruction":"M57","code":"7331","libelle":"Taxes d'enlèvement des ordures ménagères"}
,{"instruction":"M57","code":"7331","libelle":"Taxes d'enlèvement des ordures ménagères et assimilées"}
,{"instruction":"M57","code":"7332","libelle":"Taxes de balayage"}
,{"instruction":"M57","code":"7333","libelle":"Taxes funéraires"}
,{"instruction":"M57","code":"7334","libelle":"Taxes sur les passagers"}
,{"instruction":"M57","code":"7336","libelle":"Droits de place"}
,{"instruction":"M57","code":"7337","libelle":"Droits de stationnement"}
,{"instruction":"M57","code":"7337.HT02","libelle":"Droits de stationnement (HT) act. 2"}
,{"instruction":"M57","code":"7337.1","libelle":"Droits de stationnement - forfaits post stationnement"}
,{"instruction":"M57","code":"7338","libelle":"Autres taxes"}
,{"instruction":"M57","code":"7341","libelle":"Taxe sur les permis de conduire"}
,{"instruction":"M57","code":"7342","libelle":"Taxe sur les conventions d'assurance"}
,{"instruction":"M57","code":"7343","libelle":"Taxe véhicules transport marchandises"}
,{"instruction":"M57","code":"7344","libelle":"Taxe\/certif. immatriculation véhicules"}
,{"instruction":"M57","code":"7345","libelle":"Produit des amendes"}
,{"instruction":"M57","code":"7348","libelle":"Autres"}
,{"instruction":"M57","code":"735","libelle":"Impôts et taxes liés à la prod et à conso énergétiq et indus"}
,{"instruction":"M57","code":"7351","libelle":"Taxe sur la consommation finale d'électricité"}
,{"instruction":"M57","code":"7351","libelle":"Taxe sur l'électricité"}
,{"instruction":"M57","code":"73521","libelle":"Ticpe"}
,{"instruction":"M57","code":"73522","libelle":"Ticpe (2ème part)"}
,{"instruction":"M57","code":"7353","libelle":"Redevance des mines"}
,{"instruction":"M57","code":"7354","libelle":"Surtaxe sur les eaux minérales"}
,{"instruction":"M57","code":"7355","libelle":"Taxe sur les locaux à usage de bureaux"}
,{"instruction":"M57","code":"7356","libelle":"Taxe sur l'énergie hydraulique"}
,{"instruction":"M57","code":"7358","libelle":"Autres impôts et taxes spécifiques"}
,{"instruction":"M57","code":"736","libelle":"Impôts et taxes spécifiques liés aux activités de services"}
,{"instruction":"M57","code":"73621","libelle":"Taxe de séjour"}
,{"instruction":"M57","code":"73622","libelle":"Taxe additionnelle à la taxe de séjour"}
,{"instruction":"M57","code":"7363","libelle":"Impôt sur les spectacles"}
,{"instruction":"M57","code":"7364","libelle":"Prélèvement sur les produits des jeux"}
,{"instruction":"M57","code":"7365","libelle":"Taxe locale sur la publicité extérieure"}
,{"instruction":"M57","code":"7366","libelle":"Taxes sur les remontées mécaniques"}
,{"instruction":"M57","code":"7368","libelle":"Autres impôts,taxes\/activités de service"}
,{"instruction":"M57","code":"7371","libelle":"Taxes sur les rhums"}
,{"instruction":"M57","code":"7372","libelle":"Taxes sur les carburants"}
,{"instruction":"M57","code":"7373","libelle":"Octroi de mer"}
,{"instruction":"M57","code":"7374","libelle":"Taxe additionnelle à l'octroi de mer"}
,{"instruction":"M57","code":"7375","libelle":"Produit des amendes"}
,{"instruction":"M57","code":"7376","libelle":"Taxe due\/transp. public aérien,maritime"}
,{"instruction":"M57","code":"73771","libelle":"Impôt sur les sociétés"}
,{"instruction":"M57","code":"73772","libelle":"Impôt sur le revenu"}
,{"instruction":"M57","code":"737731","libelle":"Droits de douanes"}
,{"instruction":"M57","code":"737732","libelle":"Taxe spéciale sur l'importation"}
,{"instruction":"M57","code":"737733","libelle":"Droits de consommation"}
,{"instruction":"M57","code":"737734","libelle":"Bureau de tabacs"}
,{"instruction":"M57","code":"737735","libelle":"Accessoires au produit des impôts"}
,{"instruction":"M57","code":"737736","libelle":"Droit de quai"}
,{"instruction":"M57","code":"737737","libelle":"Taxe d'enlèvement des ordures ménagères"}
,{"instruction":"M57","code":"73774","libelle":"Tva"}
,{"instruction":"M57","code":"73775","libelle":"Droits de licence des débits de boisson"}
,{"instruction":"M57","code":"737811","libelle":"Redevance prélèvement ressource en eau"}
,{"instruction":"M57","code":"7378121","libelle":"Redevance pour pollution de l'eau"}
,{"instruction":"M57","code":"7378122","libelle":"Redevance pour pollutions diffuses"}
,{"instruction":"M57","code":"737813","libelle":"Red. modernisation des réseaux de coll."}
,{"instruction":"M57","code":"737814","libelle":"Red. stockage d'eau en période étiage"}
,{"instruction":"M57","code":"737815","libelle":"Red. pour obstacle sur les cours d'eau"}
,{"instruction":"M57","code":"737816","libelle":"Red. protection des milieux aquatiques"}
,{"instruction":"M57","code":"73788","libelle":"Autres"}
,{"instruction":"M57","code":"7382","libelle":"Contribution au dév. de l'apprentissage"}
,{"instruction":"M57","code":"73821","libelle":"Taxe d'apprentissage"}
,{"instruction":"M57","code":"73822","libelle":"Ticpe-ressource régionale apprentissage"}
,{"instruction":"M57","code":"7384","libelle":"Ressources\/formation prof., apprentis."}
,{"instruction":"M57","code":"73841","libelle":"Frais de gestion"}
,{"instruction":"M57","code":"73842","libelle":"Ticpe fpa"}
,{"instruction":"M57","code":"7385","libelle":"Ticpe primes employeurs apprentis"}
,{"instruction":"M57","code":"7388","libelle":"Autres"}
,{"instruction":"M57","code":"739","libelle":"Reversements et restitutions sur impôts et taxes"}
,{"instruction":"M57","code":"739112","libelle":"Reversement\/plafon. tp et cet sur la va"}
,{"instruction":"M57","code":"739115","libelle":"Reversements conventionnels de fiscalité"}
,{"instruction":"M57","code":"739116","libelle":"Prélèvt au titre de l'article 55 loi sru"}
,{"instruction":"M57","code":"7391171","libelle":"Dégrèvement taxe fnb jeunes agriculteurs"}
,{"instruction":"M57","code":"7391172","libelle":"Dégrèvt taxe habitat° sur logements vaca"}
,{"instruction":"M57","code":"7391173","libelle":"Dégrèvt plafon. tp et cet sur v.a."}
,{"instruction":"M57","code":"7391178","libelle":"Autres restitutions dégrèvements sur contribution directes"}
,{"instruction":"M57","code":"7391178","libelle":"Autres restitut° dégrèvt contrib. direct"}
,{"instruction":"M57","code":"739118","libelle":"Autres reversements de fiscalité"}
,{"instruction":"M57","code":"739121","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"739121","libelle":"Prélèv pour reversements de fiscalité entre collectivité loc"}
,{"instruction":"M57","code":"7391211","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"7391212","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"739122","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"739122.1","libelle":"Dotation de solidarité communautaire 1ère part"}
,{"instruction":"M57","code":"7391221","libelle":"Prélèvement pour reversements de fiscalité : FNGIR"}
,{"instruction":"M57","code":"739122.2","libelle":"Dotation de solidarité communautaire 2ème part"}
,{"instruction":"M57","code":"73912231","libelle":"Fonds de péréquation ressources communales et intercommunale"}
,{"instruction":"M57","code":"739123","libelle":"F.n.g.i.r."}
,{"instruction":"M57","code":"73912511","libelle":"Prél.\/fonds solidarité communes idf"}
,{"instruction":"M57","code":"73912512","libelle":"Prél.\/fonds solidarité départements idf"}
,{"instruction":"M57","code":"7391252","libelle":"Fonds péréquation ress. interco,commun."}
,{"instruction":"M57","code":"7391254","libelle":"Fonds péréquation cotis.\/va entreprises"}
,{"instruction":"M57","code":"739126","libelle":"Fonds offre de logements du grand paris"}
,{"instruction":"M57","code":"739128","libelle":"Autres"}
,{"instruction":"M57","code":"739128","libelle":"Prelevements pour reversements de fiscalite- autres"}
,{"instruction":"M57","code":"739178","libelle":"Autres restitut° dégrèvt contrib. direct"}
,{"instruction":"M57","code":"73918","libelle":"Autres reversements sur impôts locaux"}
,{"instruction":"M57","code":"739211","libelle":"Attribution de compensation"}
,{"instruction":"M57","code":"739212","libelle":"Dotation de solidarité communautaire"}
,{"instruction":"M57","code":"739221","libelle":"Prélèvement pour reversements de fiscalité : FNGIR"}
,{"instruction":"M57","code":"7392221","libelle":"Fonds de péréquation ressources communales et intercommunale"}
,{"instruction":"M57","code":"73924","libelle":"Reversement sur taxe eaux pluviales"}
,{"instruction":"M57","code":"73925","libelle":"Reversement fonds péréquation des dmto"}
,{"instruction":"M57","code":"73927","libelle":"Reversement sur taxe versement transport"}
,{"instruction":"M57","code":"7396","libelle":"Reverst impôts sur les spectacle (ccas)"}
,{"instruction":"M57","code":"739721","libelle":"Reverst taxe carburant aux départements"}
,{"instruction":"M57","code":"739722","libelle":"Reverst taxe carburant aux communes"}
,{"instruction":"M57","code":"739723","libelle":"Restitut°sommes indues perçues carburant"}
,{"instruction":"M57","code":"7398","libelle":"Revers., restitutions et prél. divers"}
,{"instruction":"M57","code":"741","libelle":"D.G.F"}
,{"instruction":"M57","code":"74111","libelle":"Dotation forfaitaire"}
,{"instruction":"M57","code":"741121","libelle":"Dotation de solidarité rurale"}
,{"instruction":"M57","code":"741123","libelle":"Dotation de solidarité urbaine"}
,{"instruction":"M57","code":"741124","libelle":"Dotation d'intercommunalité"}
,{"instruction":"M57","code":"741126","libelle":"Dot. compensat° groupements de communes"}
,{"instruction":"M57","code":"741126","libelle":"Dotation de compensation des EPCI"}
,{"instruction":"M57","code":"741127","libelle":"Dotation nationale de péréquation"}
,{"instruction":"M57","code":"74113","libelle":"Dgf des permanents syndicaux"}
,{"instruction":"M57","code":"74114","libelle":"Régularisation de l'exercice écoulé"}
,{"instruction":"M57","code":"74119","libelle":"Reversement sur dgf"}
,{"instruction":"M57","code":"74121","libelle":"Dotation forfaitaire"}
,{"instruction":"M57","code":"741221","libelle":"Dotation de fonctionnement minimale"}
,{"instruction":"M57","code":"741222","libelle":"Dotation de péréquation urbaine"}
,{"instruction":"M57","code":"741223","libelle":"Dotation de compensation"}
,{"instruction":"M57","code":"74124","libelle":"Régularisation de l'exercice écoulé"}
,{"instruction":"M57","code":"74131","libelle":"Dotation forfaitaire"}
,{"instruction":"M57","code":"74132","libelle":"Dotation de péréquation"}
,{"instruction":"M57","code":"742","libelle":"Dot. aux élus locaux"}
,{"instruction":"M57","code":"743","libelle":"Dotation spéciale instituteurs"}
,{"instruction":"M57","code":"744","libelle":"FCTVA"}
,{"instruction":"M57","code":"7451","libelle":"Dotation décentralisation - formation"}
,{"instruction":"M57","code":"7452","libelle":"Dotation du fndma"}
,{"instruction":"M57","code":"7453","libelle":"Dotations - primes employeurs apprentis"}
,{"instruction":"M57","code":"7458","libelle":"Autres dotations de formation"}
,{"instruction":"M57","code":"74611","libelle":"Dgd des communes et epci"}
,{"instruction":"M57","code":"74612","libelle":"Régul. exercice écoulé(dgd commune,epci)"}
,{"instruction":"M57","code":"74621","libelle":"Dgd des départements"}
,{"instruction":"M57","code":"74622","libelle":"Régul. exercice écoulé (dgd département)"}
,{"instruction":"M57","code":"74631","libelle":"Dgd des régions"}
,{"instruction":"M57","code":"74632","libelle":"Régul. exercice écoulé (dgd régions)"}
,{"instruction":"M57","code":"74641","libelle":"Dgd continuité territoriale (rom)"}
,{"instruction":"M57","code":"74642","libelle":"Régul. exercice écoulé (dgd rom)"}
,{"instruction":"M57","code":"74681","libelle":"Autres dgd"}
,{"instruction":"M57","code":"74682","libelle":"Régul. exercice écoulé (autres dgd)"}
,{"instruction":"M57","code":"747","libelle":"Participations"}
,{"instruction":"M57","code":"74711","libelle":"Participation etat emploi jeunes"}
,{"instruction":"M57","code":"74712","libelle":"Emplois d'avenir"}
,{"instruction":"M57","code":"74712.8","libelle":"Emploi d'avenir (gup)"}
,{"instruction":"M57","code":"74718","libelle":"Autres participations etat"}
,{"instruction":"M57","code":"74718.03","libelle":"Autres participations etat"}
,{"instruction":"M57","code":"74718.03HT2","libelle":"Part état - autres eco sociale et solidaire (HT) - act. 02"}
,{"instruction":"M57","code":"74718.10","libelle":"Autres - st martin"}
,{"instruction":"M57","code":"74718.11","libelle":"Autres - recouvrance"}
,{"instruction":"M57","code":"74718.12","libelle":"Autres participations état .Part ANAH"}
,{"instruction":"M57","code":"74718.13","libelle":"Autres participations état : Part ANRU"}
,{"instruction":"M57","code":"74718.8","libelle":"Autres (gup)"}
,{"instruction":"M57","code":"7472","libelle":"Participation régions"}
,{"instruction":"M57","code":"7472.00","libelle":"Régions - economie sociale et solidaire"}
,{"instruction":"M57","code":"7472.03","libelle":"Participation régions - evénements économique"}
,{"instruction":"M57","code":"7472.03HT2","libelle":"Partic - régions - eco sociale et solidaire (HT) - act. 02"}
,{"instruction":"M57","code":"7472.31","libelle":"Régions - océanopolis"}
,{"instruction":"M57","code":"7473","libelle":"Participation départements"}
,{"instruction":"M57","code":"7473.00","libelle":"Départements economie sociale et solidaire"}
,{"instruction":"M57","code":"7473.03","libelle":"Participation départements - evénements économiques"}
,{"instruction":"M57","code":"7473.05","libelle":"Départements - tourisme"}
,{"instruction":"M57","code":"7473.10","libelle":"Départements - st martin"}
,{"instruction":"M57","code":"7473.11","libelle":"Départements - recouvrance"}
,{"instruction":"M57","code":"7473.31","libelle":"Participation départements-Océanopolis"}
,{"instruction":"M57","code":"74741","libelle":"Participation communes membres du gfp"}
,{"instruction":"M57","code":"74748","libelle":"Participation autres communes"}
,{"instruction":"M57","code":"74748.04","libelle":"Autres groupements - promotion économique"}
,{"instruction":"M57","code":"74751","libelle":"Participation gfp de rattachement"}
,{"instruction":"M57","code":"74758","libelle":"Participation autres groupements"}
,{"instruction":"M57","code":"7476","libelle":"Sécurité sociale, organism. mutualistes"}
,{"instruction":"M57","code":"74771","libelle":"Participation fonds social européen"}
,{"instruction":"M57","code":"74772","libelle":"Participation feder"}
,{"instruction":"M57","code":"74772.AYC","libelle":"Participation feder - AYC"}
,{"instruction":"M57","code":"74772.CAN","libelle":"Participation feder - CAN"}
,{"instruction":"M57","code":"74772.03","libelle":"Part fonds  européens feder (eco sociale et solidaire)"}
,{"instruction":"M57","code":"74772.03HT2","libelle":"Part fds européens feder eco s et solidaire (HT) - act. 02"}
,{"instruction":"M57","code":"74773","libelle":"Participation feoga"}
,{"instruction":"M57","code":"74778","libelle":"Autres participations"}
,{"instruction":"M57","code":"7478","libelle":"Participations - autres organismes"}
,{"instruction":"M57","code":"747811","libelle":"Dotation versée au titre de l'apa"}
,{"instruction":"M57","code":"747812","libelle":"Dotation versée au titre de la pch"}
,{"instruction":"M57","code":"747813","libelle":"Dotation versée au titre des mdph"}
,{"instruction":"M57","code":"747818","libelle":"Participation autres organismes CNSA - autres"}
,{"instruction":"M57","code":"7478211","libelle":"Participation etat"}
,{"instruction":"M57","code":"7478212","libelle":"Participation régions"}
,{"instruction":"M57","code":"7478213","libelle":"Participation départements"}
,{"instruction":"M57","code":"7478214","libelle":"Participation communes et interco"}
,{"instruction":"M57","code":"7478218","libelle":"Participation autres gpt de collec. et collec. à statut part"}
,{"instruction":"M57","code":"7478218","libelle":"Participation autres organismes publics"}
,{"instruction":"M57","code":"7478221","libelle":"Participation organismes assur. maladie"}
,{"instruction":"M57","code":"7478222","libelle":"Participation caisses alloc. familiales"}
,{"instruction":"M57","code":"7478223","libelle":"Organismes régis par code mutualité"}
,{"instruction":"M57","code":"7478224","libelle":"Assoc. art. l 323-8-3 code du travail"}
,{"instruction":"M57","code":"7478228","libelle":"Autres personnes privées"}
,{"instruction":"M57","code":"74783","libelle":"Fonds mobilisation départ. insertion"}
,{"instruction":"M57","code":"74784","libelle":"Ccas et caisse des écoles"}
,{"instruction":"M57","code":"74788","libelle":"Participations autres organismes"}
,{"instruction":"M57","code":"74788","libelle":"Participations autres organismes - autres"}
,{"instruction":"M57","code":"74788","libelle":"Autres"}
,{"instruction":"M57","code":"74788.CAN","libelle":"Participations autres organismes - autres - CAN"}
,{"instruction":"M57","code":"74788.COLL","libelle":"Participations autres organismes - (Collèges)"}
,{"instruction":"M57","code":"74788.LYC","libelle":"Participations autres organismes - (Lycées)"}
,{"instruction":"M57","code":"74788.03","libelle":"Participations autres (eco sociale et solidaire)"}
,{"instruction":"M57","code":"74788.03.HT02","libelle":"Participations autres(eco sociale et solidaire)-(HT) -act 02"}
,{"instruction":"M57","code":"748","libelle":"Compensations, attributions et autres participations"}
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,{"instruction":"M57","code":"7481","libelle":"Attribut° versement impôt sur spectacles"}
,{"instruction":"M57","code":"7482","libelle":"Compens. perte taxe add. droits enreg."}
,{"instruction":"M57","code":"748311","libelle":"Compens. pertes bases imposition cet"}
,{"instruction":"M57","code":"748312","libelle":"D.c.r.t.p."}
,{"instruction":"M57","code":"748313","libelle":"Dotation compensation de la tp"}
,{"instruction":"M57","code":"748314","libelle":"Dotation compensations \/ tp - syndicale"}
,{"instruction":"M57","code":"74832","libelle":"Etat - compensation cet (cvae et cfe)"}
,{"instruction":"M57","code":"74833","libelle":"Etat-compens.exonération taxes foncières"}
,{"instruction":"M57","code":"74834","libelle":"Etat-compens.exonération taxe habitation"}
,{"instruction":"M57","code":"74835","libelle":"D.t.c. exonération fiscalité directe"}
,{"instruction":"M57","code":"74836","libelle":"Attrib. fonds départemental de la tp"}
,{"instruction":"M57","code":"748371","libelle":"Dotat° équipt territoires ruraux"}
,{"instruction":"M57","code":"748372","libelle":"Dotation de développement urbain"}
,{"instruction":"M57","code":"748372","libelle":"Dotation politique de la ville"}
,{"instruction":"M57","code":"74838","libelle":"Autres attribution péréq. et compens."}
,{"instruction":"M57","code":"748388","libelle":"Autres attributions de péréquation et de compensation"}
,{"instruction":"M57","code":"7484","libelle":"Dotation de recensement"}
,{"instruction":"M57","code":"7485","libelle":"Dotation pour les titres sécurisés"}
,{"instruction":"M57","code":"748711","libelle":"Dotation d'animation locale reçue"}
,{"instruction":"M57","code":"748719","libelle":"Dotation d'animation locale versée"}
,{"instruction":"M57","code":"748721","libelle":"Dotation de gestion locale reçue"}
,{"instruction":"M57","code":"748729","libelle":"Dotation de gestion locale versée"}
,{"instruction":"M57","code":"74881","libelle":"Particip. familles restau, hébergt"}
,{"instruction":"M57","code":"74888","libelle":"Autres"}
,{"instruction":"M57","code":"74888.22","libelle":"Autres - promotion formation"}
,{"instruction":"M57","code":"7491","libelle":"Contrib. dotation fonction. minimale"}
,{"instruction":"M57","code":"7498","libelle":"Autres revers.\/dotations, participations"}
,{"instruction":"M57","code":"7498","libelle":"Autres reversements sur dotations et participations"}
,{"instruction":"M57","code":"7498.FCTVA","libelle":"Autres reversements sur dotations (fctva)"}
,{"instruction":"M57","code":"7511","libelle":"Recouvrements sur département, autres cl"}
,{"instruction":"M57","code":"7512","libelle":"Recouvrements sur sécurité sociale"}
,{"instruction":"M57","code":"7513","libelle":"Recouvrements sur bénéficiaire, tiers-pa"}
,{"instruction":"M57","code":"7518","libelle":"Recouvrements sur autres redevables"}
,{"instruction":"M57","code":"752","libelle":"Revenus des immeubles"}
,{"instruction":"M57","code":"752.HT01","libelle":"Revenus des immeubles (HT) act. 01"}
,{"instruction":"M57","code":"752.HT02","libelle":"Revenus des immeubles (HT) - act. 02"}
,{"instruction":"M57","code":"752.HT1","libelle":"Revenus des immeubles (HT) - act. 1"}
,{"instruction":"M57","code":"752.MO","libelle":"Revenus des immeubles (MO)"}
,{"instruction":"M57","code":"7531","libelle":"Rmi"}
,{"instruction":"M57","code":"7532","libelle":"Rma"}
,{"instruction":"M57","code":"7533","libelle":"Apa"}
,{"instruction":"M57","code":"75341","libelle":"Allocations du dispositif expérimental"}
,{"instruction":"M57","code":"75342","libelle":"Allocations forfaitaires"}
,{"instruction":"M57","code":"75343","libelle":"Allocations forfaitaires majorées"}
,{"instruction":"M57","code":"75344","libelle":"Versements facultatifs"}
,{"instruction":"M57","code":"7535","libelle":"Pch"}
,{"instruction":"M57","code":"7538","libelle":"Autres"}
,{"instruction":"M57","code":"754","libelle":"Redevances défaut branchement égoût"}
,{"instruction":"M57","code":"755","libelle":"Dédits et pénalités perçus"}
,{"instruction":"M57","code":"756","libelle":"Libéralités reçues"}
,{"instruction":"M57","code":"757","libelle":"Redevances versées par fermiers, conces."}
,{"instruction":"M57","code":"757.HT06","libelle":"Redevances versées par fermiers et concess. (HT) - act. 06"}
,{"instruction":"M57","code":"757.32HT06","libelle":"Redevances versées par les fermiers ports (HT) - act. 06"}
,{"instruction":"M57","code":"7581","libelle":"Redevances pour concessions, licences"}
,{"instruction":"M57","code":"75811","libelle":"Redevances pour concessions, brevets.."}
,{"instruction":"M57","code":"75811.HT06","libelle":"Redevances pour concessions, brevets...(HT) act. 06"}
,{"instruction":"M57","code":"75813.HT06","libelle":"Redevances versées par les fermiers (HT) act. 06"}
,{"instruction":"M57","code":"75821","libelle":"Excédent budgets annexes administratifs"}
,{"instruction":"M57","code":"75822","libelle":"Prise en charge déficit budget annexe"}
,{"instruction":"M57","code":"7583","libelle":"Participation bénéficiaires mesure msap"}
,{"instruction":"M57","code":"7584","libelle":"Recouvrement sur créances admises en non valeur"}
,{"instruction":"M57","code":"75861","libelle":"Exédent de Régies dotées seule autonomie financière"}
,{"instruction":"M57","code":"75861","libelle":"Régies dotées seule autonomie financière"}
,{"instruction":"M57","code":"75862","libelle":"Régies dotées de la personnalité morale"}
,{"instruction":"M57","code":"7588","libelle":"Autres produits divers gestion courante"}
,{"instruction":"M57","code":"7588.HT02","libelle":"Produits divers de gestion courante (HT) - act. 02"}
,{"instruction":"M57","code":"7588.HT06","libelle":"Autres produits divers gestion courante (HT) - act 06"}
,{"instruction":"M57","code":"7588.MO","libelle":"Autres produits divers de gestion courante (MO)"}
,{"instruction":"M57","code":"7588.31","libelle":"Autres produits divers gestion courante - océanopolis"}
,{"instruction":"M57","code":"75888","libelle":"Autres produits divers de gestion courante"}
,{"instruction":"M57","code":"75888.HT02","libelle":"Autres produits divers de gestion courante (HT) - act. 02"}
,{"instruction":"M57","code":"75888.HT06","libelle":"Autres produits divers de gestion courante (HT) act 06"}
,{"instruction":"M57","code":"75888.MO","libelle":"Autres produits divers de gestion courante (MO)"}
,{"instruction":"M57","code":"75888.31","libelle":"Autres produits divers gestion courante - océanopolis"}
,{"instruction":"M57","code":"761","libelle":"Produits de participations"}
,{"instruction":"M57","code":"7621","libelle":"Prod. immo. fin. - encaissées à échéance"}
,{"instruction":"M57","code":"7622","libelle":"Prod. immo. fin. - rattachement icne"}
,{"instruction":"M57","code":"76231","libelle":"Remb. intérêts emprunts communes du gfp"}
,{"instruction":"M57","code":"76232","libelle":"Remb. intérêts emprunts gfp rattachement"}
,{"instruction":"M57","code":"76233","libelle":"Remb. intérêts emprunts ba, régies auton"}
,{"instruction":"M57","code":"76238","libelle":"Remb. int. emprunts transf. autres tiers"}
,{"instruction":"M57","code":"764","libelle":"Revenus valeurs mobilières de placement"}
,{"instruction":"M57","code":"765","libelle":"Escomptes obtenus"}
,{"instruction":"M57","code":"766","libelle":"Gains de change"}
,{"instruction":"M57","code":"767","libelle":"Produits nets cession valeurs mobilières"}
,{"instruction":"M57","code":"7681","libelle":"Fonds soutien-sortie emprunts à risque"}
,{"instruction":"M57","code":"76812","libelle":"Sortie des emprunts à risques avec IRA capitalisés"}
,{"instruction":"M57","code":"7688","libelle":"Autres"}
,{"instruction":"M57","code":"771","libelle":"Produits exceptionnels sur opérations de gestion"}
,{"instruction":"M57","code":"7711","libelle":"Dédits et pénalités perçus"}
,{"instruction":"M57","code":"7713","libelle":"Libéralités reçues"}
,{"instruction":"M57","code":"7714","libelle":"Recouvrt créances admises en non valeur"}
,{"instruction":"M57","code":"7718","libelle":"Autres prod. except. opération gestion"}
,{"instruction":"M57","code":"7718.HT01","libelle":"Autres prod. except. opération gestion (HT) - Act. 01"}
,{"instruction":"M57","code":"7718.HT02","libelle":"Autres prod. except. opération gestion (HT) - Act. 02"}
,{"instruction":"M57","code":"773","libelle":"Mandats annulés (exercices antérieurs)"}
,{"instruction":"M57","code":"7746","libelle":"Bonifications d'intérêts"}
,{"instruction":"M57","code":"7748","libelle":"Autres subventions exceptionnelles"}
,{"instruction":"M57","code":"775","libelle":"Produits des cessions d'immobilisations"}
,{"instruction":"M57","code":"775.HT05","libelle":"Produits des cessions d'immobilisations (HT) act. 05"}
,{"instruction":"M57","code":"775.HT06","libelle":"Produits des cessions d'immobilisations (HT) act. 06"}
,{"instruction":"M57","code":"7761","libelle":"Différences sur réalisations (négatives)"}
,{"instruction":"M57","code":"7761.MO","libelle":"Différences sur réalisations (-) reprises cpte résultat (MO)"}
,{"instruction":"M57","code":"7768","libelle":"Neutralisation des amortissements"}
,{"instruction":"M57","code":"7768.MO","libelle":"Neutralisation des amortissements (MO)"}
,{"instruction":"M57","code":"7768.MO","libelle":"Neutralisation des amortissements - (MO)"}
,{"instruction":"M57","code":"777","libelle":"Quote-part subv invest transf cpte résul"}
,{"instruction":"M57","code":"777M.MO","libelle":"Quote-part subv. invest transf cpte résultat (Moulin B) (MO)"}
,{"instruction":"M57","code":"777.MO","libelle":"Quote-part subv. invest. transférées au compte résultat (MO)"}
,{"instruction":"M57","code":"778","libelle":"Autres produits exceptionnels"}
,{"instruction":"M57","code":"7785","libelle":"Excédent invest. transféré cpte résultat"}
,{"instruction":"M57","code":"7788","libelle":"Produits exceptionnels divers"}
,{"instruction":"M57","code":"7788.HT06","libelle":"Autres prod. except. (HT) - Act. 06"}
,{"instruction":"M57","code":"7788.MO","libelle":"Autres produits exceptionnels (MO)"}
,{"instruction":"M57","code":"7788.1","libelle":"Autres produits exceptionnels - bâti"}
,{"instruction":"M57","code":"7788.2","libelle":"Autres produits exceptionnels - eclairage public"}
,{"instruction":"M57","code":"7788.22","libelle":"Autres produits exceptionnels - promotion de la formation"}
,{"instruction":"M57","code":"7788.3","libelle":"Autres produits exceptionnels - habitat"}
,{"instruction":"M57","code":"7788.31","libelle":"Autres produits exceptionnels - océanopolis"}
,{"instruction":"M57","code":"7788.4","libelle":"Autres produits exceptionnels - slime"}
,{"instruction":"M57","code":"7811","libelle":"Rep. amort. immos corpo. et incorp."}
,{"instruction":"M57","code":"7815","libelle":"Rep. prov. charges fonctionnt courant"}
,{"instruction":"M57","code":"7815.MO","libelle":"Reprises sur provisions risques, charges fonct. courant (MO)"}
,{"instruction":"M57","code":"7816","libelle":"Rep. prov. dépréc. immos corpo. et incor"}
,{"instruction":"M57","code":"7817","libelle":"Rep. prov. dépréc. actifs circulants"}
,{"instruction":"M57","code":"7817.MO","libelle":"Reprises sur dépréciations des actifs circulants (MO)"}
,{"instruction":"M57","code":"7865","libelle":"Rep. prov. risques et charges financiers"}
,{"instruction":"M57","code":"7866","libelle":"Rep. prov. dépréc. éléments financiers"}
,{"instruction":"M57","code":"7875","libelle":"Rep. prov. risques et charges exception."}
,{"instruction":"M57","code":"7876","libelle":"Rep. prov. dépréc. exceptionnelles"}
,{"instruction":"M57","code":"791","libelle":"Transferts de charges de fonctionnement"}
,{"instruction":"M57","code":"791.MO","libelle":"Transferts de charges de fonctionnement (MO)"}
,{"instruction":"M57","code":"796","libelle":"Transferts charges financières"}
,{"instruction":"M57","code":"797","libelle":"Transferts charges exceptionnelles"}
]