CHAPTER III: Expenditure

For the application of the provisions of article L. 7226-6, the appropriations required for the operation of the Martinique Economic, Social and Environmental Council for Culture and Education and, where applicable, for carrying out its studies are specialised by article.

For the application of the provisions of 19° of Article L. 72-103-2, the territorial authority of Martinique 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 for which depreciation is optional. This depreciation does not apply to fixed assets owned by the local authority and which are handed over on assignment or…

For the application of 20° of Article L. 72-103-2, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value. The Chairman of the Executive Board must record the depreciation or set aside the provision for the amount of the loss in value recorded or for the amount of the risk. The depreciation or provision must…

The local authority may neutralise the depreciation charge for equipment grants paid and the depreciation charge for public buildings, less the amount of the annual write-back of equipment grants received to finance these facilities, by means of an expense in the investment section and a revenue in the operating section. The local authority makes the annual write-back of equipment grants received and funds allocated to depreciable fixed assets by means…

Programme authorisations and commitment authorisations for unforeseen expenditure constitute chapters, respectively, of the investment section and the operating section of budgets voted by nature and by function. These chapters do not include articles or appropriations. They do not give rise to implementation.