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Article R123-181 of the French Commercial code

Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company’s business constitute fixed assets.

Original in French 🇫🇷
Article R123-181

Les éléments du patrimoine de l’entreprise sont classés à l’actif et au passif du bilan suivant leur destination et leur provenance. Les éléments destinés à servir de façon durable à l’activité de l’entreprise constituent l’actif immobilisé.

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