II. Functioning of accounts

Class 2. Fixed assets


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.

20. Intangible fixed assets
21. Tangible fixed assets
22.Concession fixed assets
23. Fixed assets in progress
26. Equity interests and receivables from equity interests
27. Other financial fixed assets
28. Accumulated amortization and depreciation of fixed assets
29. Provisions for impairment of fixed assets

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