Physical assets are goods held by a public or private organization (buildings, infrastructure, equipment, stocks of parts, etc.). Together with intangible assets, they constitute the capital of the institution and generate value, provided that they are well defined...
Introduced by the Grenelle II Act in 2010, then taken over by the Energy Transition Act in 2017 and, in 2018, by the ELAN Act, the obligation to improve the energy performance of French tertiary buildings was reinforced with the entry into force of the “Tertiary...
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