You are an expert in writing code in many different languages. Your goal is to perform code completion for the following code, keeping in mind the rest of the code and the file meta data.
    Metadata details:
    filename: fixed_assets_exchanger.rb
    path of file: ./repos/ekylibre/app/exchangers/ekylibre
    
    the code of the file until where you have to start completion: # frozen_string_literal: true

module Ekylibre
  class FixedAssetsExchanger < ActiveExchanger::Base
    category :accountancy
    vend
    
      def find_or_create_account_by_number(acc_number, acc_name = nil)
        normalized = account_normalizer.normalize!(acc_number)

        Maybe(Account.find_by(number: normalized))
          .recover { create_account(acc_number, normalized, acc_name) }
          .or_raise
      end