External expenses, other than purchases from third parties, are recorded in accounts 61/62. However, royalties and licence fees for concessions, patents, licenses, trademarks, processes, software, rights and similar assets are debited to account 65 « Other operating expenses ».
Subcontractor invoices other than those recorded in account 604 « Purchases of studies and services » and 605 « Purchases of equipment, facilities and works » are debited to account 611 « Subcontracting ».
Lease or rent invoices for the use of leased assets are recorded in account 612 « Lease payments ».
Payments for factoring, which are recorded in account 622 « Agent commissions and fees », subdivision 6225 « Factoring fees », comprise :
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factoring fee, which represents payment for accounting, collection and performance bond ;
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financing commission, which represents the advance financing cost, if exceptionally it has not been recorded in account 66 « Financial charges ».
Accounts 619 « Allowances, discounts, rebates received on external services » and 629 « Allowances, discounts, rebates received on other external services » record allowances, discounts and rebates on external services in accordance with the conditions already defined for account 609 « Allowances, discounts, rebates received on purchases ».
