Article D3321-1
…ts are liquidated on the basis of the historical cost of the fixed asset and the straight-line method. However, the department may adopt a declining balance or variable (real) depreciation method.The…
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Showing 4731–4740 of 9564 articles for “Art. D. 123-200”
…ts are liquidated on the basis of the historical cost of the fixed asset and the straight-line method. However, the department may adopt a declining balance or variable (real) depreciation method.The…
…ue must be recorded in the investment section of the budget before the operating result is determined.
No expenditure made on behalf of the department may be paid unless it has first been authorised by the President of the General Council against a regularly opened appropriation.
For budgets voted by type, the budget article corresponds to the most detailed subdivision of the nomenclature defined by the decree provided for in article L. 3312-2, supplemented, for programmes, by…
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…
The administrative account, on which the General Council is called to deliberate in accordance with article L. 3312-5, presents by separate column and in the order of the chapters and articles of the…
Mayors and presidents of groups of communes are elected by proportional representation with the highest average. Voting takes place on complete lists, without the addition or deletion of names, and wi…
The amount of the departmental share of the excise duty on electricity is notified to the local authorities concerned by order of the Prefect, based on the calculation elements drawn up by the Directo…
I.-For the application of article L. 3333-2, the amounts of the departmental share of the excise duty on electricity are those entered in the accounts dedicated to the "tax on the final consumption of…
The conference meets at least twice a year. The notice of meeting, together with the agenda, drawn up jointly by the chairman of the General Council and the Prefect, is sent at least fifteen days befo…
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