Article D4425-17 of the French General Code of Local Authorities
The budget items voted by function correspond: a) Investment section: -for expenditure and revenue that can be broken down, to group 90 “Breakdown of operations”, completed by the most detailed subdivision of the functional nomenclature; -for non-allocable expenditure and revenue, to each of the non-allocated chapters, completed by the most detailed subdivision of the nomenclature by nature. The chapters relating to unforeseen expenditure, transfer from the operating section and proceeds…