The object of the SCI is the ownership of one or more properties intended for rental. They can be goods intended for housing, offices, or businesses. It thus allows several people to acquire a good while avoiding indivision. As the SCI has a civilian object, furnished rental is excluded. SCI may also sell real estate or reserve its use to a partner or third parties. Nevertheless, these operations must remain exceptional. Indeed, if the SCI’s activity is the purchase and/or sale of real estate, its object will no longer be civil but commercial. From an accounting point of view, the SCI is not bound by any legal obligation, nevertheless there are many cases where the keeping of true accounts to monitor the operations of an SCI proves indispensable.