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In this financial modeling tutorial by Alfonso Pulido, the focus is on accounting for concession agreements, often referred to as E3 public concessions. These agreements involve a public authority granting the use of a public asset or service in exchange for long-term investment to develop it. The right to use this asset can be classified as either a financial or intangible asset, with concurrent revenue recognition required as per ES18. The video aims to build a financial asset and demonstrate revenue recognition in line with various accounting standards. The tutorial will involve establishing parameters such as the margin on operating expenses and additional formatting.