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      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py",
      "source_code": "def formula_2004(foyer_fiscal, period, parameters):\n    f6ps_i = foyer_fiscal.members('f6ps', period)\n    f6rs_i = foyer_fiscal.members('f6rs', period)\n    f6ss_i = foyer_fiscal.members('f6ss', period)\n\n    # TODO: En théorie, les plafonds de déductions (ps, pt, pu) sont calculés sur\n    # le formulaire 2041 GX\n    return foyer_fiscal.sum(\n        where(\n            f6ps_i == 0,\n            f6rs_i + f6ss_i,\n            min_(f6rs_i + f6ss_i, f6ps_i)\n            )\n        )\n",
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      "stop_line_number": 673,
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        "f6ps",
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  "json_type": "number",
  "label": "Charge déductible au titre de l'épargne retraite (PERP, PRÉFON, COREM et CGOS)",
  "last_review": "2004-01-01",
  "name": "cd_eparet",
  "referring_variables": [
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    "cd1",
    "rfr_cd"
  ],
  "start_line_number": 653,
  "stop_line_number": 673,
  "unit": "currency",
  "value_type": "float"
}
