II. Functioning of accounts
Class 6. Expenses

61/62. Other external expenses


External expenses, other than purchases from third parties, are recorded in accounts 61/62. However, royalties and licence fees for concessions, patents, licenses, trademarks, processes, software, rights and similar assets are debited to account 65 " Other operating expenses ".



Subcontractor invoices other than those recorded in account 604 " Purchases of studies and services " and 605 " Purchases of equipment, facilities and works " are debited to account 611 " Subcontracting ".

Lease or rent invoices for the use of leased assets are recorded in account 612 " Lease payments ".

Payments for factoring, which are recorded in account 622 " Agent commissions and fees ", subdivision 6225 " Factoring fees ", comprise:

  • factoring fee, which represents payment for accounting, collection and performance bond;

  • financing commission, which represents the advance financing cost, if exceptionally it has not been recorded in account 66 " Financial charges ".

Accounts 619 " Allowances, discounts, rebates received on external services " and 629 " Allowances, discounts, rebates received on other external services " record allowances, discounts and rebates on external services in accordance with the conditions already defined for account 609 " Allowances, discounts, rebates received on purchases ".


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