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ACCOUNTS
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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