II. Functioning of accounts
Class 2. Fixed assets

22. Concession fixed assets


Intangible and tangible assets put into the concession by the grantor or the grantee are recorded in account 22; tangible assets are classified in the same way as those recorded in account 21.

Account 229 " Grantor's rights " records the counterpart of the value of assets put into the concession free of charge by the grantor.


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