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BGB 1035 In the case of usufruct in an aggregate of things , the usufructuary and the owner have the mutual duty to cooperate in making an itemised list of the things . The itemised list must state the date of entry and be signed by both parties ; each party may require the signatures to be notarially certified . Each party may also require the itemised list to be made by the competent authority or by a competent official or notary . The costs must be borne and advanced by the person who requires the making or the certification of the list .