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.