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ACCOUNTS
II. Functioning of accounts
Class 3. Inventory and work in progress

39. Provisions for impairment of inventory
and work in progress

 

The subdivisions of account 39 " Provisions for impairment of inventory and work in progress " are credited by the relevant subdivisions of account 68 " Depreciation, amortization, impairment and provisions " with the amount of the impairment losses, or their increase, affecting inventory and work-in-progress.

They are debited by crediting the relevant subdivisions of account 78 " Reversal of depreciation, amortization, impairment and provisions " with the amount of the reversal of impairment losses or the portion thereof no longer applicable.

 

 
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