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ACCOUNTS
II. Functioning of accounts
Class 6. Expenses

68. Depreciation, amortization, impairment
and provisions

 

Accounts 681 " Depreciation, amortization, impairment and provisions - Operating expenses ", 686 " Depreciation, amortization, impairment and provisions - Financial expenses " and 687 " Depreciation, amortization, impairment and provisions - Exceptional expenses " are debited with the corresponding amount of depreciation, amortization, impairment losses and provisions for the financial year by crediting the relevant subdivisions of depreciation, amortization and provisions accounts.

Derogatory depreciation booked during the financial year is debited to account 6872 " Increase in regulated provisions (fixed assets) ".

 

 
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