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https://infotributaria.com/2019/09/15/pcge-2019-2020%e2%9c%94%ef%b8%8fcuenta-19-recuperacion-y-castigo-de-deudas-provisionadas-asiento-contable/
PCGE 2019 – 2020✔️Cuenta 19: Recuperación y castigo de deudas provisionadas | Asiento contable [ Plan Contable General Empresarial 2019 ]