Enhver fordring, der er sikker, opgjort og forfalden til betaling, skal fastlægges gennem udstedelse af en indtægtsordre, som meddeles regnskabsføreren, efterfulgt af en debetnota, der sendes til debitor.
Any amount receivable that is identified as being certain, of a fixed amount and due must be established by a recovery order given to the accounting officer, accompanied by a debit note sent to the debtor.