Own work capitalized - Accounts 72 - French GAAP - Accounting Principles Standards 2024

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  - I. Classification of accounts
  - II. Functioning of accounts
    - Class 1. Equity and liabilities
    - Class 2. Fixed assets
    - Class 3. Inventory and work in progress
    - Class 4. Accounts receivable and payable
    - Class 5. Cash and financial instruments
    - Class 6. Expenses
    - Class 7. Revenues
      - 70. Sales of manufactured goods, services and goods for resale
      - 71. Changes in inventory of finished goods and work in progress
      - 72. Own work capitalized
      - 74. Operating grants
      - 75. Other operating income
      - 76. Financial income
      - 77. Exceptional income
      - 78. Reversal of depreciation, amortization, impairment and provisions
      - 79. Transfers of expenses
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      accounts
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ACCOUNTS

II. Functioning of accounts

Class 7. Revenues

72. Own work capitalized

Account 72 " Own work capitalized " records the cost of work performed by the entity for own purposes. The cost of fixed assets that have been produced by the entity itself is credited to this account as the work progresses, either by debiting account 23 " Fixed assets in progress " or directly to the relevant fixed asset accounts, if it is not necessary to pass through the account 23.

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