Expenses for operating activities are recorded in accounts 60 " Purchases ", 61/62 " Other external expenses ", 63 " Taxes, duties and similar payments ", 64 " Payroll costs " and 65 " Other operating expenses ".

Expenses related to financial activities are recorded in account 66 " Financial expenses".

Expenses on exceptional items are recorded in account 67 " Exceptional expenses ".

Account 68 " Depreciation, amortization, impairment and provisions " is subdivided into operating, financial and exceptional expenses.

Account 69 " Employee profit-sharing - Income taxes and similar taxes " records employee profit-sharing expenses and income taxes.

Expenses in Class 6 are recorded excluding recoverable taxes.

Accounts 60 to 69 do not record investments in assets, which are posted directly to accounts 20 " Intangible fixed assets ", 21 " Tangible fixed assets ", 23 " Fixed assets in progress ", 26 " Equity interests and receivables from equity interests ", 27 " Other financial fixed assets " and 50 " Marketable securities ".

By way of derogation, if the entities are not able to make such distinctions at the time they make their records, either because they do not know the nature of the sums to be recorded, or because they do not know the allocation that will be given to these sums, the allocation of the expenses to be reallocated will be carried out at the end of the financial year, by recording them, according to their allocation and their nature:

• or to the debit of a balance sheet account by crediting account 72 " Own work capitalized " or by crediting the subdivisions of account 79 " Transfers of expenses ";

• or to the debit of another expense account by crediting the relevant subdivisions of account 79 " Transfers of expenses ".

The various expenses are recorded in the accounts of Class 6 even when they are already covered by provisions. Provisions previously set aside are cancelled by crediting account 78 " Reversal of depreciation, amortization, impairment and provisions ".