Operating grants - Accounts 74 - French GAAP - Accounting Principles Standards 2024 - PlanComptable.com

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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

74. Operating grants

Account 74 " Operating Grants " is credited with the amount of operating grants received by the entity by debiting the appropriate account of Class 4 " Accounts receivable and payable " or Class 5 " Cash and financial instruments ".

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