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amortization, impairment and provisions " with the amount of the reversal of impairment losses or the portion thereof no longer applicable.