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Information required for preparing the Income Statement (DRE) is extracted from the General Ledger.

When preparing this statement, all Income Accounts have their balances duly closed, except for the accounts that have deductions (Provision for Social Contributions and Provision for Income Tax), as well as those having shares.

Therefore, to facilitate his job, the accountant can take the data of the latest entries made in the Journal, which registered the transfer of Expenses and Revenues to the Income Account for the Fiscal Year, as well as the deductions and shares in the said Income Account.