Article D3321-3 of the French General Code of Local Authorities
November 4, 2023
For the application of 8° of article L. 3332-2, the département may neutralise the depreciation allowance for equipment subsidies paid and for administrative and school buildings reduced by the amount of the annual write-back of equipment subsidies received to finance these facilities, by means of an expenditure from the investment section and a revenue from the operating section. For the application of 9° of Article L. 3332-2, the département makes…
