assets/courses/bilancio-oic/files/practice/update-en.md

# Servizi Riva S.r.l. — updated files

Fictional update: an unpaid EUR 200 service invoice relating to 2025 has now been recorded. The replacement trial balance increases account 510's debit movements and account 210's credit movements by EUR 200. The replacement tax workpaper supplies EUR 3,450, already reflected in accounts 600 and 220. Other balances and declarations remain unchanged.

Use trial-balance-updated-en.csv and year-end-updated-en.txt as replacements for the corresponding first-run files. Ask for a new version of the same case and retain the earlier version. No approval, signature or filing is requested.