The rights of the co-participants non-managing partners to fixed assets acquired or created within a joint venture are recorded in the accounting of the managing partner, the owner of the assets, by crediting account 178 " Debts related to joint ventures " and debiting account 458 " Partners - Joint ventures and Economic Interest Grouping (E.I.G) ".

Account 178 is debited by crediting account 458 to record the use of fixed assets.