Rome, November 21, 2017 - 18.27
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Regulation

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THE CHART OF ACCOUNTS

The chart of accounts, a tool fundamental to recording costs, is a list of headings referred to the resources used by the public administrations. It is broken down into three levels of detail that classify the resources according to their physical/economic characteristics. Within the context of the analytic economic accounting system, it enables the accounting recording of resources during management on the basis of their actual use.