Accounting of Goods

 At their date of entry in the inheritance of the company, the goods acquired subject to payment are recorded at their cost of acquisition, the acquired goods on a purely free basis with their monetary value and the goods produced at their production cost.

   For the immobilized assets, the values retained in the inventory must, if it is necessary, take account of the plans of damping. If the value of an asset becomes lower than its countable net amount, the latter is brought back to the stocktaking value to the end of the financial year, that the depreciation is final or not.

   The fungible goods are evaluated either at their balanced average cost of acquisition or production, or by considering that the first left good is the first entered good.

   The appreciation noted between the stocktaking value of a good and its value of entry is not entered. If is carried out to a revaluation of the whole of the tangible fixed assets and financial, the variation of revaluation between the current value and the countable net amount cannot be used to compensate for the losses; it is registered distinctly in the passive of the assessment.