At the end of the financial year, the accounts 49 are credited :
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by debiting account 6817 « Impairment losses of current assets » (other than marketable securities) ;
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or by debiting account 6876 « Exceptional impairment losses ».
When the provision for impairment of accounts receivable is no longer required, in whole or in part, or is excessive, or when the provision can be written down to offset unpaid amounts, the accounts 49 are debited :
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by crediting account 7817 « Reversal of impairment losses of current assets » ;
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or by crediting account 7876 « Reversal of exceptional impairment losses ».
