Royalties received for concessions, patents, licenses, trademarks, processes, software, rights and similar assets are recorded in account 751 « Royalties for concessions, patents, licenses, trademarks, processes, software, rights and similar assets ».
Account 754 « Surplus from cooperatives » records the share of the surplus distributed among the cooperative members in proportion to the operations processed. It is recorded on the date of the decision of the general assembly of associates having approved the distribution of the surplus.
Account 755 « Share of profit or loss from joint ventures » records to its credit :
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the share of profit or loss from joint ventures representing for the non-managing partner its share in the profits. As a counterpart, account 458 « Partners – Joint ventures and Economic Interest Grouping (E.I.G) » is debited with ;
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the share of profit or loss from joint ventures representing for the managing partner the amount of losses charged to the non-managing partners. Account 458 is debited for this amount.
Foreign exchange gains on trade receivables and payables are debited to account 756 « Foreign exchange gains on trade receivables and payables ».
Account 757 « Income from sale of intangible and tangible fixed assets » is credited with the sale price of intangible and tangible fixed assets by debiting account 462 « Receivables from sale of fixed assets ».
Insurance compensation covering a loss is recorded in account 7587 « Insurance compensation ». However, insurance compensation received as compensation for the total destruction or theft of a fixed asset is recorded in account 757 « Income from sale of intangible and tangible fixed assets ».
