Article L5722-4 of the French General Code of Local Authorities
November 6, 2023
If the resources generated by the depreciation charge for the year are greater than the financing requirement for the syndicate’s investment section, the surplus portion may be taken from the operating section. If the application of I of Article L. 5722-1 requires the public-private association to set up depreciation allowances for the first time, but they only apply on a mandatory basis to fixed assets acquired from 1st January 2010.
