Article D6363-3 of the French General Code of Local Authorities
For the application of 8° of article L. 3332-2, the local authority may neutralise the depreciation charge for equipment subsidies paid and for administrative and school buildings, less the amount of the annual write-back of equipment subsidies received to finance these facilities, by means of an expenditure from the investment section and a revenue from the operating section. For the application of 9° of article L. 3332-2, the local authority…