Exceptional expenses are recorded as a debit in a subdivision of account 678 « Other exceptional expenses ».
If the entity is unable to recognize at the time of recording the expense as exceptional, the expense will be reclassified to exceptional expense at the end of the financial year by debiting a subdivision of account 678 and crediting the expense account to which it was originally charged.
During the financial year, entities may use account 672 to record expenses relating to previous financial years, on condition that they are reallocated at the end of the financial year according to their allocation to operating expenses, financial expenses and exceptional expenses.
