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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