Income from operating activities is recorded in the following accounts: 70 " Sales of manufactured goods, services and goods for resale ", 71 " Changes in inventory of finished goods and work in progress ", 72 " Own work capitalized ", 74 " Operating grants " and 75 " Other operating income ".

Income related to financial activities is recorded in account 76 " Financial income ".

Income from exceptional items is recorded in account 77 " Exceptional income ".

Reversals of depreciation, amortization, impairment losses and provisions are recorded in account 78 " Reversal of depreciation, amortization, impairment and provisions " with a distinction between operating, financial and exceptional income.

Transfers of expenses are recorded in account 79 " Transfers of expenses ".

Income in Class 7 is recorded net of taxes collected. As an exception, entities recording their income including V.A.T., subsequently restore the amount net of tax collected by debiting the relevant accounts of Class 7 globally for each tax period by crediting account 4457 " Taxes on turnover collected by the company ".