Article R2221-46 of the French General Code of Local Authorities

Expenditure on the investment section includes in particular:

1° Repayment of the principal of loans and similar debts;

2° Acquisition of intangible, tangible and financial fixed assets;

3° Charges to be deferred over several financial years ;

4° The increase in inventories and work-in-progress;

5° Write-backs of provisions;

6° The transfer of investment grants to the income statement.

Original in French 🇫🇷

Article R2221-46

Les dépenses de la section d’investissement comprennent notamment :

1° Le remboursement du capital des emprunts et dettes assimilées ;

2° L’acquisition d’immobilisations incorporelles, corporelles et financières ;

3° Les charges à répartir sur plusieurs exercices ;

4° L’augmentation des stocks et en-cours de production ;

5° Les reprises sur provisions ;

6° Le transfert des subventions d’investissement au compte de résultat.