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When are expenses credited?
While common journal cost records are typically debited and have debit account balances, there are times when the cost records are acknowledged.
Some instances when common journal cost records are acknowledged include:
The end-of-year closing entries
The treating entrance for a previous accumulation changing entrance including an expense
A changing use of delay part of a payment that was debited to a cost account
A repairing use of reclassify an amount from the inappropriate cost consideration to the correct account
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