However, a capital and fixed properties account(e.g., buildings, ships, and other equipments) still did not exist and were only to be recorded in the balance after 1689. Similarly, a profit and loss account was not reported either. The only accounting for profit or loss was by comparing between the total account of the receipts of sales(called retouren gemeraal account) to Europe(especially to Holland) and the total cost of equipment(equipagie generaa), after which the difference was made out as profit or loss