All accounting accounts of the DRE are considered 'result accounts', but after the result is calculated, what is done with the profit and/or loss? ...

All accounting accounts of the DRE are considered 'result accounts', but after the result is calculated, what is done with the profit and/or loss?


a. Nothing.
b. It is transferred for further analysis.
c. It becomes a 'patrimonial account', which increases or decreases the equity.
d. They renew the company's assets.
e. They reaffirm the company's liabilities.