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              "value": "\n    Acomptes d'impôt sur le revenu pris en compte dans le calcul de l'impôt final.\n    On déduit de l'impôt final ces acomptes. Si les acomptes dépassent l'impôt final,\n    l'excédent est restitué.\n    La variable irpp correspond à l'impôt après prise en compte de cette déduction\n    "
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      "documentation": "\nAcomptes d'impôt sur le revenu pris en compte dans le calcul de l'impôt final.\nOn déduit de l'impôt final ces acomptes. Si les acomptes dépassent l'impôt final,\nl'excédent est restitué.\nLa variable irpp correspond à l'impôt après prise en compte de cette déduction\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py",
      "source_code": "def formula_2013_01_01(foyer_fiscal, period):\n    '''\n    Acomptes d'impôt sur le revenu pris en compte dans le calcul de l'impôt final.\n    On déduit de l'impôt final ces acomptes. Si les acomptes dépassent l'impôt final,\n    l'excédent est restitué.\n    La variable irpp correspond à l'impôt après prise en compte de cette déduction\n    '''\n\n    acompte_ir_elus_locaux = foyer_fiscal('acompte_ir_elus_locaux', period)\n    prelevement_forfaitaire_non_liberatoire = foyer_fiscal('prelevement_forfaitaire_non_liberatoire', period)\n\n    return acompte_ir_elus_locaux + prelevement_forfaitaire_non_liberatoire\n",
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      "stop_line_number": 897,
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        "acompte_ir_elus_locaux",
        "prelevement_forfaitaire_non_liberatoire"
      ]
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  "last_review": "2013-01-01",
  "name": "acomptes_ir",
  "referring_variables": [
    "irpp",
    "irpp_economique"
  ],
  "start_line_number": 879,
  "stop_line_number": 897,
  "unit": "currency",
  "ux_name": "Montant des accomptes de l'IR",
  "value_type": "float"
}