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Source Code Is A Liability, Not An Asset
https://blogs.msdn.microsoft.com/elee/2009/03/11/source-code-is-a-liability-not-an-asset/
accounting asset debt liability source-code technical-debt
Comptabilité, gestion d’entreprise, droit des sociétés, fiscalité
http://www.memocompta.fr/
knowledge legal french accounting

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