Exceptional expenses are debited to:

• account 671 " Exceptional expenses from operating transactions " when they are related to operating transactions;

• accounts 675 " Book value of assets sold " and 678 " Other exceptional expenses " when they are related to capital transactions.

Account 675 is debited with the gross value, less depreciation where applicable, of the assets sold by crediting the relevant asset account, except in the case of portfolio investments or marketable securities.

Account 675 is debited with the gross value of the portfolio investments sold when the sale results in a loss. It is then credited with the sale price of these securities.

The gross value of marketable securities sold is debited to account 667 " Losses from sales of marketable securities " or 767 " Net income from sales of marketable securities " depending on whether the sale results in a loss or a profit.

During the financial year, entities may use account 672 to record expenses from previous financial years, as long as they are allocated at least at the end of the financial year between operating expenses and exceptional expenses, according to their nature.