II. Functioning of accounts
Class 1. Equity and liabilities

17. Debts related to equity interests


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.


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