Article D3662-1 of the French General Code of Local Authorities
November 4, 2023
For the application of article L. 3662-9, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section can be determined. For the application of the same article, provisions do not give rise to the entry of appropriations in the investment section of the budget. However, the Lyon Metropolitan…
