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ACCOUNTS
II. Functioning of accounts
Class 2. Fixed assets

28. Accumulated amortization
and depreciation of fixed assets

 

The fixed asset accumulated depreciation and amortization accounts are credited by debiting account 681 " Depreciation, amortization, impairment and provisions - Operating expenses " , account 686 " Amortization, impairment and provisions - Financial expenses " or account 687 " Depreciation, amortization, impairment and provisions - Exceptional expenses ", in particular for fixed assets that have not yet been fully depreciated or amortized and that are being scrapped.

 

 
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