(Dr) 5.1.0 Expenses Classified By Nature (Dr) 5.1.1 Merchandise, Material, Parts And Supplies (Dr) 5.1.2 Employee Benefits (Dr) 5.1.3 Services (Dr) 5.1.4 Rent, Depreciation, Amortization And Depletion (Dr) 5.1.5 Increase (Decrease) In Inventories Of Finished Goods And Work In Progress (Dr / Cr) 5.1.6 Other Work Performed By Entity And Capitalized (Cr) 5.2.0 Expenses Classified By Function (Dr) 5.2.1 Cost Of Sales (Dr) 5.2.2 Selling, General And Administrative (Dr) 5.2.3 Credit Loss (Reversal) On Receivables (Dr / Cr) 6.0.0 Other (Non-Operating) Income And Expenses (Dr / Cr) 6.1.0 Other Revenue And Expenses (Dr / Cr) 6.1.1 Other Revenue (Cr) 6.1.2 Other Expenses (Dr) 6.2.0 Gains And Losses (Dr / Cr) 6.2.1 Foreign Currency Transaction Gain (Loss) (Dr / Cr) 6.2.2 Gain (Loss) On Investments (Dr / Cr) 6.2.3 Gain (Loss) On Derivatives (Dr / Cr) 6.2.4 Gain (Loss) On Disposal Of Assets (Dr / Cr) 6.2.5 Debt Related Gain (Loss) (Dr / Cr) 6.2.6 Impairment Loss (Dr) 6.2.7 Other Gains And Losses (Dr / Cr) 6.3.0 Taxes (Other Than Income And Payroll) And Fees (Dr) 6.3.1 Real Estate Taxes And Insurance (Dr) 6.3.2 Highway (Road) Taxes And Tolls (Dr) 6.3.3 Direct Tax And License Fees (Dr) 6.3.4 Excise And Sales Taxes (Dr) 6.3.5 Customs Fees And Duties (Not Classified As Sales Or Excise) (Dr) 6.3.6 Non-Deductible VAT (GST) (Dr) 6.3.7 General Insurance Expense (Dr) 6.3.8 Administrative Fees (Revenue Stamps) (Dr) 6.3.9 Fines And Penalties (Dr) 6.3.10 Miscellaneous Taxes (Dr) 6.3.11 Other Taxes And Fees (Dr) 6.4.0 Income Tax Expense (Benefit) (Dr / Cr) 7.0.0 Intercompany And Related Party Accounts (Dr / Cr) 7.1.0 Intercompany And Related Party Assets (Dr) 7.1.1 Intercompany Balances (Eliminated In Consolidation) (Dr) 7.1.2 Related Party Balances (Reported Or Disclosed) (Dr) 7.1.3 Intercompany Investments (Dr) 7.2.0 Intercompany And Related Party Liabilities (Cr) 7.2.1 Intercompany Balances (Eliminated In Consolidation) (Cr) 7.2.2 Related Party Balances (Reported Or Disclosed) (Cr) 7.3.0 Intercompany And Related Party Income And Expense (Dr / Cr) 7.3.1 Intercompany And Related Party Income (Cr) 7.3.2 Intercompany And Related Party Expenses (Dr) 7.3.3 Income (Loss) From Equity Method Investments (Dr) French GAAP Chart of Accounts Layout The French generally accepted accounting principles chart of accounts layout is used in France, Belgium, Spain and many francophone countries. The use of the French GAAP chart of accounts layout (but not the detailed accounts) is stated in French law. In France Liabilities and Equity are seen as negative Assets and