How to make a provision?

[mvillarino]

Sorry, my English is ugly...

Well, after 23 months and 61241 km with the same tires, I had to change them, 
so I've made a 99,49 EUR expense. Now, I want to make a provision (reserve) 
for tires (4,33 EUR/month). 
According to spanish general accounting plan, I'll have to do the 
following steps:
a) Make an liability accoun called "143 Provision to change tires"  (tires, 
oil, fuel, etc, etc, etc).
b) Monthly,  charge 4,33 EUR into a expenses category called "6223 Car repair 
and Maintenance"  (well, the .1 is not in the spanish gen. acc. plan). A 
Schedule solves this.

It's Ok, but my problem comes when I change tires.

c)Pay the cost of tires to the liability account "400 ....Budgets for Running 
Expenses"
d) Pay to Income category "790 Excess of provision" the remainder of the 4,33 
per month, after the payment.

Well, I don't wnow exactly wich are the from and to account in each of the 
last c) and d) operations,
could anyone give me an example?

Thanks a lot