Accounts 681 « Depreciation, amortization, impairment and provisions (to be recorded in operating expenses) », 686 « Amortization, impairment and provisions (to be recorded in financial expenses) » and 687 « Depreciation, amortization, impairment and provisions (to be recorded in 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 a subdivision of account 6872 « Increase in regulated provisions (fixed assets) ».
