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Welcome to a financial modeling tutorial by Alfonso Pulido on concession agreements accounting, also known as e3 public concessions. Public concessions involve a public authority granting the use of a public asset or service in exchange for long-term investment. This creates a financial or intangible asset, with revenues recognized alongside asset usage following ES18 accounting standards. The tutorial will demonstrate building a financial asset and revenue recognition. Parameters needed are opex margin and marginal period, with some formatting required. Let's begin!