BOOK III: DEPARTMENTAL FINANCES

For the application of the provisions of the nineteenth paragraph of article L. 3321-1, the department proceeds with the depreciation of its fixed assets, including those received on disposal or assignment: 1° Intangible; 2° Tangible, with the exception of road networks and installations, depreciation of which is optional. This depreciation does not apply to fixed assets owned by the department that are handed over on assignment or at disposal, nor…

For the application of 20° of article L. 3321-1, the constitution of provisions for risks and charges and for depreciation of assets is mandatory as soon as the risk arises. The chairman of the departmental council must set aside the provision for the amount of the risk identified. The provision must be adjusted annually in line with changes in the risk. It shall be written back when it has become…

For the application of 8° of article L. 3332-2, the département may neutralise the depreciation allowance for equipment subsidies paid and for administrative and school buildings reduced by 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 département makes…

I.-For the application of 3° of a of article L. 3332-1, the department may allocate to reserves a fraction of the revenue from transfer duties for valuable consideration that it recognises in respect of a financial year pursuant to articles 1594 A and 1595 of the General Tax Code. The amount of this allocation in respect of a financial year may not exceed the difference between the amount of transfer…