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.