Article R2221-45 of the French General Code of Local Authorities

Revenue from the investment section includes in particular:

1° Contributions, reserves and similar receipts;

2° Investment grants;

3° Provisions and depreciation;

4° Borrowings and similar debts ;

5° The net book value of fixed assets removed from the assets;

6° Capital gains arising on the disposal of fixed assets;

7° The decrease in inventories and work-in-progress.

Original in French 🇫🇷

Article R2221-45

Les recettes de la section d’investissement comprennent notamment :

1° Les apports, réserves et recettes assimilées ;

2° Les subventions d’investissement ;

3° Les provisions et les amortissements ;

4° Les emprunts et dettes assimilées ;

5° La valeur nette comptable des immobilisations sortant de l’actif ;

6° La plus-value résultant de la cession d’immobilisation ;

7° La diminution des stocks et en-cours de production.