II. Functioning of accounts
Class 7. Revenues

78. Reversal of depreciation, amortization,
impairment and provisions


Accounts 781 " Reversal of depreciation, amortization, impairment losses and provisions (Operating income) ", 786 "  Reversal of provisions for liabilities and impairment losses (Financial income) " and 787 " Reversal of provisions and impairment losses (Exceptional income) " are credited with the corresponding reversal of depreciation, amortization, impairment losses and provisions by debiting the relevant subdivisions of depreciation, amortization and provisions accounts.

Derogatory depreciation is added back to income, depending on the useful life of the relevant assets, by crediting account 7872 " Reversal of regulated provisions relating to fixed assets ".

When the recognized expense or loss is less than the provision or the impairment loss, these accounts may be subdivided to distinguish between reversals corresponding to excess provisions or excess impairment losses.


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