**The statement of inflows and outflows of capital assets from the administrative account shows all acquisitions and disposals made for a given fiscal year.**
It then traces:
Transferable, real estate and financial assignments relating to each method and type of assignment.
\- Movable, real estate and financial acquisitions relating to each modality and type of acquisition.
The dataset shall contain, for each asset’s asset record, the date and value of acquisition, the amortisation period, the date of disposal, the transfer price, the capital gain or loss and the depreciation already applied.
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