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After recalling the interest of a satellite account anchored in the national accounts to compare social economy organizations over time and space, this article traces the history of the 2018 UN handbook, which proposes a methodology for developing the satellite account that takes into consideration the criticisms leveled at the 2003 handbook (which only concerned non-profit institutions). The authors analyze the main concepts of the 2018 handbook from the French perspective, where a satellite account of the SSE is under construction at INSEE, and underline the proximity between the definition of the SSE according to the 2014 law and according to this 2018 handbook. Finally, they present the modular satellite account of Portugal as an example of good practice, before concluding by outlining the uses that could be made in the future of the generalized implementation of such a tool.