II. Functioning of accounts
Class 4.  Accounts receivable and payable

49. Provisions for impairment of accounts receivable


At the end of the financial year, the accounts 49 are credited:

When the provision for impairment of accounts receivable is no longer required, in whole or in part, or is excessive, or when the provision can be written down to offset unpaid amounts, the accounts 49 are debited:


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