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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