Article R2221-39 of the French General Code of Local Authorities
November 5, 2023
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation relates to movable assets other than collections and works of art, buildings with the exception of non-income-producing land and intangible fixed assets. Fixed assets may be revalued in accordance with the provisions applicable to commercial enterprises.
