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In this financial modeling tutorial by Alfonso Pulido, the focus is on the accounting for concession agreements, specifically E3 public concessions. Concessions involve a public authority granting the use of a public asset or service in exchange for long-term investments. The rights obtained can be categorized as either a financial asset or an intangible asset. Revenue recognition must align with the usage of the asset, as per ES18 standards. The tutorial will guide viewers in building a financial asset and recognizing revenues according to various accounting standards. Initial steps include establishing parameters such as operating expense margins and marginal costs, alongside basic formatting.