Like inventories, purchases are classified according to the entity's own classification, methods of establishment and compatibility with the official classification of goods and services which are identical to those described in the article on the functioning of the accounts of Class 3 " Inventory and work in progress ".

When the use of the goods is not specified on their entry in the assets, they are recorded as if they were goods for resale. They may be allocated to fixed assets later. This allocation will be irreversible.

Purchases are debited to accounts 601 " Inventory purchases - Raw materials (and supplies) ", 602 " Inventory purchases - Other consumables ", 604 " Purchase of studies and services ", 605 " Purchases of equipment, facilities and works ", 606 " Non-inventory materials and supplies " and 607 " Purchases of goods for resale " at purchase price, including customs duties.

Subdivisions of purchase accounts may be opened to identify:

• purchases in France and in foreign countries;

• purchases made by the entity from affiliated or equity related entities.

Payment discounts are credited to account 765 " Discounts received ".

Entities have the option of recording ancillary purchase costs paid to third parties, such as transport, commissions and insurance directly to one of the purchase accounts 601 to 607 and not to the expense accounts by nature, when these costs can be allocated with certainty to a particular category of goods for resale or supplies.

To make it easier for entities to provide details of ancillary costs included in current financial year purchases, account 608 may be used to aggregate such costs by category while maintaining their classification by nature in subdivisions of that account.

When the entity has received the goods for resale or supplies without the corresponding invoice, the above-mentioned purchase accounts should be debited by crediting account 408 " Suppliers - Invoices not yet received ".

Subcontracted goods and services that are directly integrated into the entity's production cycle are recorded in its purchases by debiting the following accounts:

• 604 " Purchase of studies and services ";

• 605 " Purchases of equipment, facilities and works ".

Account 606 includes all purchases that cannot be inventoried, such as water and energy, or that are not inventoried by the entity, such as those relating to supplies that do not pass through a warehouse account, and for which the physical inventories available at the end of the financial year are debited to account 486 " Prepaid expenses ".

Account 609 " Discounts, rebates, refunds received on purchases " is credited with discounts, rebates and refunds on purchases received from suppliers, the amount of which is not deducted from the purchase invoices and is only known after the invoices are recorded.