Subsection 3: Expenditure

The metropolitan authority depreciates its fixed assets, including those made available or assigned: 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 metropolis that are handed over on assignment or at disposal, nor to land and land improvements except for deposit land, nor to collections and works of art, nor to…

The metropolitan authority may neutralise the depreciation allowance for public buildings, less the amount of the annual write-back of equipment subsidies received to finance these facilities, and the depreciation allowance for equipment subsidies paid, by means of an expenditure from the investment section and a revenue from the operating section. For the application of 20° of article L. 5217-12-1, the metropolitan authority proceeds with the annual write-back of equipment subsidies…

The constitution of provisions for risks and charges is mandatory as soon as a risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset. The President of the Metropolitan Council recognises the depreciation or establishes the provision up to the amount of the loss of value recognised or up to the amount of the risk. The depreciation or provision is adjusted…

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.