rd 2 ...Cheltuieli de exploatare lipseste contul 698
In cazul in care, PJ trec de la MICRO (3%) la PROFIT (16%) in cursul anului 2014, nu trebuie adunat si contul 698 la Cheltuieli de exploatare(601,d)+(602,d)+(603,d)+(604,d)+(605,d)+(606,d)+(607,d)+(608,d)-(609,c)+(611,d)+(612,d)+(613,d)+(614,d)+(621,d)+(622,d)+(623,d)+(624,d)+(625,d)+(626,d)+(627,d)+(628,d)+(635,d)+(641,d)+(642,d)+(645,d)+(652,d)+(654,d)+(658,d)+(6811,d)+(6812,d)+(6813,d)+(6814,d)+(698,D)+(691,d)-(7813,c)-(754,c)-(7814,c)-(7412,c)-(7413,c)-(7414,c)-(7415,c)-(7416,c)