CHAPTER I: Compulsory expenditure

The region proceeds with the depreciation of fixed assets, including those received on disposal or assignment, whether they are: 1° Intangible; 2° Tangible, with the exception, however, of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets that are the property of the region and that are handed over in assignment or at disposal, nor to land and land improvements, with the…

The constitution of provisions for risks and charges is compulsory as soon as a risk arises and the recognition of depreciation is compulsory in the event of a loss in value of a fixed asset. The Chairman of the Regional Council must recognise the depreciation or constitute the provision up to the amount of the loss in value recognised or up to the amount of the risk. The depreciation or…

The region may neutralise the depreciation allowance for equipment subsidies paid and the depreciation allowance for administrative and school buildings less the amount of the annual write-back of equipment subsidies received for the financing of these facilities, by means of an expenditure from the investment section and a revenue from the operating section. The region proceeds with the annual write-back of equipment subsidies received and funds allocated to depreciable fixed…