The difference between the disposal value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
Home | French Legislation Articles | French General Code of Local Authorities | Regulatory part | PART SIX: OVERSEAS COLLECTIVITIES GOVERNED BY ARTICLE 74 OF THE CONSTITUTION | BOOK III: SAINT MARTIN | TITLE VI: LOCAL AUTHORITY FINANCES | CHAPTER IV : Revenue | Article D6364-4 of the French General Code of Local Authorities
The difference between the disposal value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined.
La différence constatée entre la valeur de cession d’une immobilisation et sa valeur comptable nette est obligatoirement enregistrée à la section d’investissement du budget préalablement à la détermination du résultat de la section de fonctionnement.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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