II. Functioning of accounts
Class 2. Fixed assets

29. Provisions for impairment of fixed assets


When impairment occurs or increases in already existing impairment, the relevant impairment account is 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 " .

When impairments or provisions that have become redundant are reversed or reduced, the impairment or provision account is debited by crediting the appropriate subdivisions of account 78 " Reversal of depreciation, amortization, impairment and provisions " .

On the date of disposal of the asset, the impairment previously recorded is reversed by crediting an appropriate subdivision of account 78.


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