Accounts receivable and payable, including account 40 « Suppliers – Accounts payable and related accounts » and account 41 « Customers – Trade receivables and related accounts », may be subdivided to identify :
-
transactions with a title retention clause ;
-
payables and receivables in France or abroad ;
-
the portion of payables and receivables with long, medium or short maturities ;
-
accrued interest.
Entities may also subdivide trade accounts payables and receivables to identify those that are related to affiliated entities or equity related entities.
