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In this financial modeling tutorial by Alfonso Pulido, the focus is on the accounting for concession agreements, also known as e3 public concessions, a key topic in project finance. A concession involves a public authority granting the use of a public asset or service in exchange for a long-term investment. This right can be classified as either a financial or intangible asset, with revenues recognized in accordance with accounting standards such as IFRS 15. The tutorial aims to build a financial asset and outline the revenue recognition process. Essential parameters such as operational expenses margin and marginal costs will be introduced, along with some formatting adjustments needed to set up the financial model.