{
  "default_value": 0,
  "definition_period": "year",
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py",
  "formulas": {
    "2002-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 23,
              "end_col_offset": 35,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 37,
              "end_col_offset": 43,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 45,
              "end_col_offset": 55,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Expr",
            "col_offset": 4,
            "end_col_offset": 7,
            "end_lineno": 4,
            "lineno": 2,
            "value": {
              "ast_class": "Constant",
              "col_offset": 4,
              "end_col_offset": 7,
              "end_lineno": 4,
              "lineno": 2,
              "value": "\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    "
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 49,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 13,
                "end_lineno": 5,
                "id": "cd_sofipe",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 29,
                  "end_col_offset": 40,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "cd_sofipe"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 42,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 48,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 16,
              "end_col_offset": 49,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 16,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 28,
                "end_lineno": 5,
                "id": "foyer_fiscal",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 69,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 10,
                "end_lineno": 6,
                "id": "cinema",
                "lineno": 6
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 26,
                  "end_col_offset": 60,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": "souscriptions_cinema_audiovisuel"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 62,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 68,
                  "end_lineno": 6,
                  "id": "period",
                  "lineno": 6
                }
              ],
              "ast_class": "Call",
              "col_offset": 13,
              "end_col_offset": 69,
              "end_lineno": 6,
              "func": {
                "ast_class": "Name",
                "col_offset": 13,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 25,
                "end_lineno": 6,
                "id": "foyer_fiscal",
                "lineno": 6
              },
              "keywords": [],
              "lineno": 6
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 32,
            "end_lineno": 8,
            "lineno": 8,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 11,
                "end_lineno": 8,
                "id": "niches2",
                "lineno": 8
              }
            ],
            "value": {
              "ast_class": "BinOp",
              "col_offset": 14,
              "end_col_offset": 32,
              "end_lineno": 8,
              "left": {
                "ast_class": "Name",
                "col_offset": 14,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 23,
                "end_lineno": 8,
                "id": "cd_sofipe",
                "lineno": 8
              },
              "lineno": 8,
              "op": {
                "ast_class": "Add"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 26,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 32,
                "end_lineno": 8,
                "id": "cinema",
                "lineno": 8
              }
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 18,
            "end_lineno": 9,
            "lineno": 9,
            "value": {
              "ast_class": "Name",
              "col_offset": 11,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 18,
              "end_lineno": 9,
              "id": "niches2",
              "lineno": 9
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 18,
        "end_lineno": 9,
        "lineno": 1,
        "name": "formula_2002_01_01"
      },
      "documentation": "\nRenvoie la liste des charges déductibles à intégrer après le rbg_int\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py",
      "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n    '''\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    '''\n    cd_sofipe = foyer_fiscal('cd_sofipe', period)\n    cinema = foyer_fiscal('souscriptions_cinema_audiovisuel', period)\n\n    niches2 = cd_sofipe + cinema\n    return niches2\n",
      "start_line_number": 488,
      "stop_line_number": 497,
      "variables": [
        "cd_sofipe",
        "souscriptions_cinema_audiovisuel"
      ]
    },
    "2006-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 23,
              "end_col_offset": 35,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 37,
              "end_col_offset": 43,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 45,
              "end_col_offset": 55,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Expr",
            "col_offset": 4,
            "end_col_offset": 7,
            "end_lineno": 4,
            "lineno": 2,
            "value": {
              "ast_class": "Constant",
              "col_offset": 4,
              "end_col_offset": 7,
              "end_lineno": 4,
              "lineno": 2,
              "value": "\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    "
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 49,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 13,
                "end_lineno": 5,
                "id": "cd_sofipe",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 29,
                  "end_col_offset": 40,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "cd_sofipe"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 42,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 48,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 16,
              "end_col_offset": 49,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 16,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 28,
                "end_lineno": 5,
                "id": "foyer_fiscal",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 23,
            "end_lineno": 7,
            "lineno": 7,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 11,
                "end_lineno": 7,
                "id": "niches2",
                "lineno": 7
              }
            ],
            "value": {
              "ast_class": "Name",
              "col_offset": 14,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 23,
              "end_lineno": 7,
              "id": "cd_sofipe",
              "lineno": 7
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 18,
            "end_lineno": 8,
            "lineno": 8,
            "value": {
              "ast_class": "Name",
              "col_offset": 11,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 18,
              "end_lineno": 8,
              "id": "niches2",
              "lineno": 8
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 18,
        "end_lineno": 8,
        "lineno": 1,
        "name": "formula_2006_01_01"
      },
      "documentation": "\nRenvoie la liste des charges déductibles à intégrer après le rbg_int\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py",
      "source_code": "def formula_2006_01_01(foyer_fiscal, period, parameters):\n    '''\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    '''\n    cd_sofipe = foyer_fiscal('cd_sofipe', period)\n\n    niches2 = cd_sofipe\n    return niches2\n",
      "start_line_number": 498,
      "stop_line_number": 506,
      "variables": [
        "cd_sofipe"
      ]
    },
    "2007-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 23,
              "end_col_offset": 35,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 37,
              "end_col_offset": 43,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 45,
              "end_col_offset": 55,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Expr",
            "col_offset": 4,
            "end_col_offset": 7,
            "end_lineno": 4,
            "lineno": 2,
            "value": {
              "ast_class": "Constant",
              "col_offset": 4,
              "end_col_offset": 7,
              "end_lineno": 4,
              "lineno": 2,
              "value": "\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    "
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 77,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 27,
                "end_lineno": 5,
                "id": "epargne_codeveloppement",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 43,
                  "end_col_offset": 68,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "epargne_codeveloppement"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 70,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 76,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 30,
              "end_col_offset": 77,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 30,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 42,
                "end_lineno": 5,
                "id": "foyer_fiscal",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 37,
            "end_lineno": 7,
            "lineno": 7,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 11,
                "end_lineno": 7,
                "id": "niches2",
                "lineno": 7
              }
            ],
            "value": {
              "ast_class": "Name",
              "col_offset": 14,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 37,
              "end_lineno": 7,
              "id": "epargne_codeveloppement",
              "lineno": 7
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 18,
            "end_lineno": 8,
            "lineno": 8,
            "value": {
              "ast_class": "Name",
              "col_offset": 11,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 18,
              "end_lineno": 8,
              "id": "niches2",
              "lineno": 8
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 18,
        "end_lineno": 8,
        "lineno": 1,
        "name": "formula_2007_01_01"
      },
      "documentation": "\nRenvoie la liste des charges déductibles à intégrer après le rbg_int\n",
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py",
      "source_code": "def formula_2007_01_01(foyer_fiscal, period, parameters):\n    '''\n    Renvoie la liste des charges déductibles à intégrer après le rbg_int\n    '''\n    epargne_codeveloppement = foyer_fiscal('epargne_codeveloppement', period)\n\n    niches2 = epargne_codeveloppement\n    return niches2\n",
      "start_line_number": 507,
      "stop_line_number": 515,
      "variables": [
        "epargne_codeveloppement"
      ]
    },
    "2009-01-01": null
  },
  "json_type": "number",
  "label": "Charges déductibles plafonnées",
  "last_review": "2009-01-01",
  "name": "cd2",
  "reference": {
    "0001-01-01": [
      {
        "href": "http://impotsurlerevenu.org/definitions/215-charge-deductible.php"
      }
    ]
  },
  "referring_variables": [
    "charges_deduc"
  ],
  "start_line_number": 480,
  "stop_line_number": 515,
  "unit": "currency",
  "value_type": "float"
}
