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The video tutorial demonstrates how to assign a company code to a company in SAT step by step. You should enter transaction code OX16 in the SIP command field and press enter to find your company code from the list. Click on position and enter the company you want to find. Update the company code and press enter. Enter the company key you want to assign to the company code. Click save to save the configured data, select your customizing request number, and save the data. The company is successfully assigned to a company.