Credit for all reserves except rebate of creditors and payable bills in Rewamile. That means the debit of the creditor or payable bill. Now the question is why ? Debtor or payable account or payable bill refers to the account or person who has to pay in future. Discount means discount. If I can manage the creditor with less money at the time of payment, it means that the creditor gives me some money discount or waiver, that is the creditor's discount. If you get a discount from the creditor, it is considered as income. Savings means saving. Suppose I have a debtor of 10,000 rupees. I assume or think that when I pay this money to the creditor. Then the creditor will give me a discount of Rs . Accounts Payable - Day. To the creditor's discount reserve account - Cray. Because the creditor's discount reserve depreciates the creditor. Sitting side by side and the creditor's discount reserve reduces the creditor, which means the creditor's discount reserve is the opposite of the creditor's. Therefore, due to the creditors sitting next to the credit, the creditor's discount reserves will sit on the day of Rewamil. Side by side. The subject can be explained in a more difficult way. I tried to make it easier. Below is the final entry of the creditor's discount reserve for advanced learners - creditor's discount reserve --- Day Income Statement --- Cray. (Note: According to the principle of conservatism - if there is a possibility of expenditure, it will be recorded as expenditure but if there is a possibility of income, it cannot be recorded as income.) Thank you!