The inflation valuation difference of the 180 Account in 2024 will be recorded in the 180 account and the valuation difference will create an income effect through the 698 Account. In the following months, it will be recorded as an expense in the period it belongs to and will be taken into account as an expense (discount) in the determination of the tax base.
_______________________ 06/30/2024 _______________________
180 EXPENSES FOR FUTURE MONTHS 1,000 TL
180.01 – 2024 July insurance expense
180.01.698 – 2024 July insurance expense Inflation Adjustment Difference
698 INFLATION ADJUSTMENT ACCOUNT 1,000 TL
_______________________ 06/30/2024 _______________________
698 INFLATION ADJUSTMENT ACCOUNT 1,000 TL
648 INFLATION ADJUSTMENT PROFITS1,000 TL
____________________________ / ____________________________
_______________________ July 31, 2024 _______________________
770 GENERAL ADMINISTRATIVE EXPENSES 1,000 TL
180 EXPENSES FOR FUTURE MONTHS 1,000 TL
180.01 – 2024-July insurance expense
180.01.698 – 2024-July insurance expense E.D. Difference
_______________________ / _______________________
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