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In this video tutorial on the SAP S/4HANA fixed assets playlist, the presenter focuses on inter-company fixed asset transfers, building on the previous video that covered intra-company transfers. The key distinction is that intra-company transfers occur within the same legal entity, while inter-company transfers involve different legal entities. The tutorial will address the inter-company asset transfer process and the associated accounting entries. Key concepts explained include the meaning of relationship type, transfer method, transfer variant, and the two available methods in SAP for managing inter-company asset transfers.