On disposal of fixed assets other than portfolio investments, account 462 " Receivables from sale of fixed assets " is debited with the disposal price of the assets sold, by crediting account 775 " Income from sale of assets "; at the same time, the relevant fixed asset account is credited by debiting account 675 " Book value of assets sold "; depreciation is deducted.

When portfolio investment are sold, account 462 is debited with the sale price of the portfolio investments, by crediting:

• account 775, when the disposal results in a profit; at the same time, account 273 " Portfolio investments " is credited by debiting account 775;

• account 675, when the disposal results in a loss; at the same time, account 273 is credited by debiting account 675.

When marketable securities are sold, account 465 " Receivables from sales of marketable securities " is debited by crediting:

• account 767 " Net income from sales of marketable securities ", when the sale results in a profit; at the same time, account 50 " Marketable securities " is credited by debiting account 767;

• account 667 " Losses from sales of marketable securities ", when the disposal results in a loss; at the same time, account 50 " Marketable securities " is credited by debiting account 667.

Account 464 " Payables on purchases of marketable securities " is credited with the amount of payables relating to the purchase of marketable securities; account 50 " Marketable securities " is debited accordingly.

Transactions with either a debit or credit balance are recorded in subdivisions of account 467 " Other accounts receivable and payable ".

The subdivision of account 468 entitled " Accrued income " is debited, in particular, with compensations receivable for claims or litigation by crediting the relevant income accounts.