{
  "default_value": 0,
  "definition_period": "month",
  "description": {
    "0001-01-01": [
      {
        "href": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-ou-aides-liees-au-s/jeunes-entreprises-innovantes.html",
        "title": "Urssaf.fr"
      }
    ]
  },
  "dtype": "float32",
  "entity": "individu",
  "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "individu",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 20,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 22,
              "end_col_offset": 28,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 30,
              "end_col_offset": 40,
              "end_lineno": 1,
              "lineno": 1
            }
          ],
          "ast_class": "arguments",
          "defaults": [],
          "kw_defaults": [],
          "kwonlyargs": [],
          "posonlyargs": []
        },
        "ast_class": "FunctionDef",
        "body": [
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 65,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 23,
                "end_lineno": 2,
                "id": "assiette_allegement",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 35,
                  "end_col_offset": 56,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "assiette_allegement"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 58,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 64,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 26,
              "end_col_offset": 65,
              "end_lineno": 2,
              "func": {
                "ast_class": "Name",
                "col_offset": 26,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 34,
                "end_lineno": 2,
                "id": "individu",
                "lineno": 2
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 59,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 20,
                "end_lineno": 3,
                "id": "jei_date_demande",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 32,
                  "end_col_offset": 50,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "jei_date_demande"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 52,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 58,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 23,
              "end_col_offset": 59,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 23,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 31,
                "end_lineno": 3,
                "id": "individu",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 79,
            "end_lineno": 4,
            "lineno": 4,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 30,
                "end_lineno": 4,
                "id": "jeune_entreprise_innovante",
                "lineno": 4
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 42,
                  "end_col_offset": 70,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "jeune_entreprise_innovante"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 72,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 78,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 33,
              "end_col_offset": 79,
              "end_lineno": 4,
              "func": {
                "ast_class": "Name",
                "col_offset": 33,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 41,
                "end_lineno": 4,
                "id": "individu",
                "lineno": 4
              },
              "keywords": [],
              "lineno": 4
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 75,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 28,
                "end_lineno": 5,
                "id": "plafond_securite_sociale",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 40,
                  "end_col_offset": 66,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "plafond_securite_sociale"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 68,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 74,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 31,
              "end_col_offset": 75,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 31,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 39,
                "end_lineno": 5,
                "id": "individu",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 55,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 18,
                "end_lineno": 6,
                "id": "smic_proratise",
                "lineno": 6
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 30,
                  "end_col_offset": 46,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": "smic_proratise"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 48,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 54,
                  "end_lineno": 6,
                  "id": "period",
                  "lineno": 6
                }
              ],
              "ast_class": "Call",
              "col_offset": 21,
              "end_col_offset": 55,
              "end_lineno": 6,
              "func": {
                "ast_class": "Name",
                "col_offset": 21,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 29,
                "end_lineno": 6,
                "id": "individu",
                "lineno": 6
              },
              "keywords": [],
              "lineno": 6
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 61,
            "end_lineno": 7,
            "lineno": 7,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 21,
                "end_lineno": 7,
                "id": "categorie_salarie",
                "lineno": 7
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 33,
                  "end_col_offset": 52,
                  "end_lineno": 7,
                  "lineno": 7,
                  "value": "categorie_salarie"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 54,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 60,
                  "end_lineno": 7,
                  "id": "period",
                  "lineno": 7
                }
              ],
              "ast_class": "Call",
              "col_offset": 24,
              "end_col_offset": 61,
              "end_lineno": 7,
              "func": {
                "ast_class": "Name",
                "col_offset": 24,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 32,
                "end_lineno": 7,
                "id": "individu",
                "lineno": 7
              },
              "keywords": [],
              "lineno": 7
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 77,
            "end_lineno": 9,
            "lineno": 9,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 27,
                "end_lineno": 9,
                "id": "bareme_by_type_sal_name",
                "lineno": 9
              }
            ],
            "value": {
              "ast_class": "Attribute",
              "attr": "cotisations_employeur",
              "col_offset": 30,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 77,
              "end_lineno": 9,
              "lineno": 9,
              "value": {
                "ast_class": "Attribute",
                "attr": "cotsoc",
                "col_offset": 30,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 55,
                "end_lineno": 9,
                "lineno": 9,
                "value": {
                  "args": [
                    {
                      "ast_class": "Name",
                      "col_offset": 41,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 47,
                      "end_lineno": 9,
                      "id": "period",
                      "lineno": 9
                    }
                  ],
                  "ast_class": "Call",
                  "col_offset": 30,
                  "end_col_offset": 48,
                  "end_lineno": 9,
                  "func": {
                    "ast_class": "Name",
                    "col_offset": 30,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 40,
                    "end_lineno": 9,
                    "id": "parameters",
                    "lineno": 9
                  },
                  "keywords": [],
                  "lineno": 9
                }
              }
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 91,
            "end_lineno": 10,
            "lineno": 10,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 16,
                "end_lineno": 10,
                "id": "bareme_names",
                "lineno": 10
              }
            ],
            "value": {
              "ast_class": "List",
              "col_offset": 19,
              "ctx": {
                "ast_class": "Load"
              },
              "elts": [
                {
                  "ast_class": "Constant",
                  "col_offset": 20,
                  "end_col_offset": 44,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": "vieillesse_deplafonnee"
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 46,
                  "end_col_offset": 68,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": "vieillesse_plafonnee"
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 70,
                  "end_col_offset": 79,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": "maladie"
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 81,
                  "end_col_offset": 90,
                  "end_lineno": 10,
                  "lineno": 10,
                  "value": "famille"
                }
              ],
              "end_col_offset": 91,
              "end_lineno": 10,
              "lineno": 10
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 38,
            "end_lineno": 12,
            "lineno": 12,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 15,
                "end_lineno": 12,
                "id": "exoneration",
                "lineno": 12
              }
            ],
            "value": {
              "ast_class": "BinOp",
              "col_offset": 18,
              "end_col_offset": 38,
              "end_lineno": 12,
              "left": {
                "ast_class": "Name",
                "col_offset": 18,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 32,
                "end_lineno": 12,
                "id": "smic_proratise",
                "lineno": 12
              },
              "lineno": 12,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "ast_class": "Constant",
                "col_offset": 35,
                "end_col_offset": 38,
                "end_lineno": 12,
                "lineno": 12,
                "value": 0
              }
            }
          },
          {
            "ast_class": "For",
            "body": [
              {
                "ast_class": "AugAssign",
                "col_offset": 8,
                "end_col_offset": 13,
                "end_lineno": 21,
                "lineno": 14,
                "op": {
                  "ast_class": "Add"
                },
                "target": {
                  "ast_class": "Name",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Store"
                  },
                  "end_col_offset": 19,
                  "end_lineno": 14,
                  "id": "exoneration",
                  "lineno": 14
                },
                "value": {
                  "args": [],
                  "ast_class": "Call",
                  "col_offset": 23,
                  "end_col_offset": 13,
                  "end_lineno": 21,
                  "func": {
                    "ast_class": "Name",
                    "col_offset": 23,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 57,
                    "end_lineno": 14,
                    "id": "apply_bareme_for_relevant_type_sal",
                    "lineno": 14
                  },
                  "keywords": [
                    {
                      "arg": "bareme_by_type_sal_name",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 61,
                      "end_lineno": 15,
                      "lineno": 15,
                      "value": {
                        "ast_class": "Name",
                        "col_offset": 38,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 61,
                        "end_lineno": 15,
                        "id": "bareme_by_type_sal_name",
                        "lineno": 15
                      }
                    },
                    {
                      "arg": "bareme_name",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 37,
                      "end_lineno": 16,
                      "lineno": 16,
                      "value": {
                        "ast_class": "Name",
                        "col_offset": 26,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 37,
                        "end_lineno": 16,
                        "id": "bareme_name",
                        "lineno": 16
                      }
                    },
                    {
                      "arg": "categorie_salarie",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 49,
                      "end_lineno": 17,
                      "lineno": 17,
                      "value": {
                        "ast_class": "Name",
                        "col_offset": 32,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 49,
                        "end_lineno": 17,
                        "id": "categorie_salarie",
                        "lineno": 17
                      }
                    },
                    {
                      "arg": "base",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 66,
                      "end_lineno": 18,
                      "lineno": 18,
                      "value": {
                        "args": [
                          {
                            "ast_class": "Name",
                            "col_offset": 24,
                            "ctx": {
                              "ast_class": "Load"
                            },
                            "end_col_offset": 43,
                            "end_lineno": 18,
                            "id": "assiette_allegement",
                            "lineno": 18
                          },
                          {
                            "ast_class": "BinOp",
                            "col_offset": 45,
                            "end_col_offset": 65,
                            "end_lineno": 18,
                            "left": {
                              "ast_class": "Constant",
                              "col_offset": 45,
                              "end_col_offset": 48,
                              "end_lineno": 18,
                              "lineno": 18,
                              "value": 4.5
                            },
                            "lineno": 18,
                            "op": {
                              "ast_class": "Mult"
                            },
                            "right": {
                              "ast_class": "Name",
                              "col_offset": 51,
                              "ctx": {
                                "ast_class": "Load"
                              },
                              "end_col_offset": 65,
                              "end_lineno": 18,
                              "id": "smic_proratise",
                              "lineno": 18
                            }
                          }
                        ],
                        "ast_class": "Call",
                        "col_offset": 19,
                        "end_col_offset": 66,
                        "end_lineno": 18,
                        "func": {
                          "ast_class": "Name",
                          "col_offset": 19,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 23,
                          "end_lineno": 18,
                          "id": "min_",
                          "lineno": 18
                        },
                        "keywords": [],
                        "lineno": 18
                      }
                    },
                    {
                      "arg": "plafond_securite_sociale",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 63,
                      "end_lineno": 19,
                      "lineno": 19,
                      "value": {
                        "ast_class": "Name",
                        "col_offset": 39,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 63,
                        "end_lineno": 19,
                        "id": "plafond_securite_sociale",
                        "lineno": 19
                      }
                    },
                    {
                      "arg": "round_base_decimals",
                      "ast_class": "keyword",
                      "col_offset": 12,
                      "end_col_offset": 35,
                      "end_lineno": 20,
                      "lineno": 20,
                      "value": {
                        "ast_class": "Constant",
                        "col_offset": 34,
                        "end_col_offset": 35,
                        "end_lineno": 20,
                        "lineno": 20,
                        "value": 2
                      }
                    }
                  ],
                  "lineno": 14
                }
              }
            ],
            "col_offset": 4,
            "end_col_offset": 13,
            "end_lineno": 21,
            "iter": {
              "ast_class": "Name",
              "col_offset": 23,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 35,
              "end_lineno": 13,
              "id": "bareme_names",
              "lineno": 13
            },
            "lineno": 13,
            "orelse": [],
            "target": {
              "ast_class": "Name",
              "col_offset": 8,
              "ctx": {
                "ast_class": "Store"
              },
              "end_col_offset": 19,
              "end_lineno": 13,
              "id": "bareme_name",
              "lineno": 13
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 90,
            "end_lineno": 23,
            "lineno": 23,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 36,
                "end_lineno": 23,
                "id": "exoneration_relative_year_passed",
                "lineno": 23
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Name",
                  "col_offset": 65,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 71,
                  "end_lineno": 23,
                  "id": "period",
                  "lineno": 23
                },
                {
                  "ast_class": "Name",
                  "col_offset": 73,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 89,
                  "end_lineno": 23,
                  "id": "jei_date_demande",
                  "lineno": 23
                }
              ],
              "ast_class": "Call",
              "col_offset": 39,
              "end_col_offset": 90,
              "end_lineno": 23,
              "func": {
                "ast_class": "Name",
                "col_offset": 39,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 64,
                "end_lineno": 23,
                "id": "exoneration_relative_year",
                "lineno": 23
              },
              "keywords": [],
              "lineno": 23
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 9,
            "end_lineno": 33,
            "lineno": 24,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 23,
                "end_lineno": 24,
                "id": "rate_by_year_passed",
                "lineno": 24
              }
            ],
            "value": {
              "ast_class": "Dict",
              "col_offset": 26,
              "end_col_offset": 9,
              "end_lineno": 33,
              "keys": [
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 25,
                  "lineno": 25,
                  "value": 0
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 26,
                  "lineno": 26,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 27,
                  "lineno": 27,
                  "value": 2
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 28,
                  "lineno": 28,
                  "value": 3
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 29,
                  "lineno": 29,
                  "value": 4
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 30,
                  "lineno": 30,
                  "value": 5
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 31,
                  "lineno": 31,
                  "value": 6
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 9,
                  "end_lineno": 32,
                  "lineno": 32,
                  "value": 7
                }
              ],
              "lineno": 24,
              "values": [
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 25,
                  "lineno": 25,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 26,
                  "lineno": 26,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 27,
                  "lineno": 27,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 28,
                  "lineno": 28,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 29,
                  "lineno": 29,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 30,
                  "lineno": 30,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 31,
                  "lineno": 31,
                  "value": 1
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 11,
                  "end_col_offset": 12,
                  "end_lineno": 32,
                  "lineno": 32,
                  "value": 1
                }
              ]
            }
          },
          {
            "ast_class": "For",
            "body": [
              {
                "ast_class": "Assign",
                "col_offset": 8,
                "end_col_offset": 100,
                "end_lineno": 35,
                "lineno": 35,
                "targets": [
                  {
                    "ast_class": "Name",
                    "col_offset": 8,
                    "ctx": {
                      "ast_class": "Store"
                    },
                    "end_col_offset": 32,
                    "end_lineno": 35,
                    "id": "condition_on_year_passed",
                    "lineno": 35
                  }
                ],
                "value": {
                  "ast_class": "Compare",
                  "col_offset": 35,
                  "comparators": [
                    {
                      "args": [
                        {
                          "ast_class": "Name",
                          "col_offset": 83,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 94,
                          "end_lineno": 35,
                          "id": "year_passed",
                          "lineno": 35
                        },
                        {
                          "ast_class": "Constant",
                          "col_offset": 96,
                          "end_col_offset": 99,
                          "end_lineno": 35,
                          "lineno": 35,
                          "value": "Y"
                        }
                      ],
                      "ast_class": "Call",
                      "col_offset": 71,
                      "end_col_offset": 100,
                      "end_lineno": 35,
                      "func": {
                        "ast_class": "Name",
                        "col_offset": 71,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 82,
                        "end_lineno": 35,
                        "id": "timedelta64",
                        "lineno": 35
                      },
                      "keywords": [],
                      "lineno": 35
                    }
                  ],
                  "end_col_offset": 100,
                  "end_lineno": 35,
                  "left": {
                    "ast_class": "Name",
                    "col_offset": 35,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 67,
                    "end_lineno": 35,
                    "id": "exoneration_relative_year_passed",
                    "lineno": 35
                  },
                  "lineno": 35,
                  "ops": [
                    {
                      "ast_class": "Eq"
                    }
                  ]
                }
              },
              {
                "ast_class": "If",
                "body": [
                  {
                    "ast_class": "Assign",
                    "col_offset": 12,
                    "end_col_offset": 70,
                    "end_lineno": 37,
                    "lineno": 37,
                    "targets": [
                      {
                        "ast_class": "Subscript",
                        "col_offset": 12,
                        "ctx": {
                          "ast_class": "Store"
                        },
                        "end_col_offset": 49,
                        "end_lineno": 37,
                        "lineno": 37,
                        "slice": {
                          "ast_class": "Name",
                          "col_offset": 24,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 48,
                          "end_lineno": 37,
                          "id": "condition_on_year_passed",
                          "lineno": 37
                        },
                        "value": {
                          "ast_class": "Name",
                          "col_offset": 12,
                          "ctx": {
                            "ast_class": "Load"
                          },
                          "end_col_offset": 23,
                          "end_lineno": 37,
                          "id": "exoneration",
                          "lineno": 37
                        }
                      }
                    ],
                    "value": {
                      "ast_class": "BinOp",
                      "col_offset": 52,
                      "end_col_offset": 70,
                      "end_lineno": 37,
                      "left": {
                        "ast_class": "Name",
                        "col_offset": 52,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 56,
                        "end_lineno": 37,
                        "id": "rate",
                        "lineno": 37
                      },
                      "lineno": 37,
                      "op": {
                        "ast_class": "Mult"
                      },
                      "right": {
                        "ast_class": "Name",
                        "col_offset": 59,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 70,
                        "end_lineno": 37,
                        "id": "exoneration",
                        "lineno": 37
                      }
                    }
                  }
                ],
                "col_offset": 8,
                "end_col_offset": 70,
                "end_lineno": 37,
                "lineno": 36,
                "orelse": [],
                "test": {
                  "args": [],
                  "ast_class": "Call",
                  "col_offset": 11,
                  "end_col_offset": 41,
                  "end_lineno": 36,
                  "func": {
                    "ast_class": "Attribute",
                    "attr": "any",
                    "col_offset": 11,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 39,
                    "end_lineno": 36,
                    "lineno": 36,
                    "value": {
                      "ast_class": "Name",
                      "col_offset": 11,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 35,
                      "end_lineno": 36,
                      "id": "condition_on_year_passed",
                      "lineno": 36
                    }
                  },
                  "keywords": [],
                  "lineno": 36
                }
              }
            ],
            "col_offset": 4,
            "end_col_offset": 70,
            "end_lineno": 37,
            "iter": {
              "args": [],
              "ast_class": "Call",
              "col_offset": 29,
              "end_col_offset": 56,
              "end_lineno": 34,
              "func": {
                "ast_class": "Attribute",
                "attr": "items",
                "col_offset": 29,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 54,
                "end_lineno": 34,
                "lineno": 34,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 29,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 48,
                  "end_lineno": 34,
                  "id": "rate_by_year_passed",
                  "lineno": 34
                }
              },
              "keywords": [],
              "lineno": 34
            },
            "lineno": 34,
            "orelse": [],
            "target": {
              "ast_class": "Tuple",
              "col_offset": 8,
              "ctx": {
                "ast_class": "Store"
              },
              "elts": [
                {
                  "ast_class": "Name",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Store"
                  },
                  "end_col_offset": 19,
                  "end_lineno": 34,
                  "id": "year_passed",
                  "lineno": 34
                },
                {
                  "ast_class": "Name",
                  "col_offset": 21,
                  "ctx": {
                    "ast_class": "Store"
                  },
                  "end_col_offset": 25,
                  "end_lineno": 34,
                  "id": "rate",
                  "lineno": 34
                }
              ],
              "end_col_offset": 25,
              "end_lineno": 34,
              "lineno": 34
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 53,
            "end_lineno": 39,
            "lineno": 39,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 53,
              "end_lineno": 39,
              "left": {
                "ast_class": "UnaryOp",
                "col_offset": 11,
                "end_col_offset": 24,
                "end_lineno": 39,
                "lineno": 39,
                "op": {
                  "ast_class": "USub"
                },
                "operand": {
                  "ast_class": "Name",
                  "col_offset": 13,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 24,
                  "end_lineno": 39,
                  "id": "exoneration",
                  "lineno": 39
                }
              },
              "lineno": 39,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 27,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 53,
                "end_lineno": 39,
                "id": "jeune_entreprise_innovante",
                "lineno": 39
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 53,
        "end_lineno": 39,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py",
      "parameters": [
        "cotsoc.cotisations_employeur"
      ],
      "source_code": "def formula(individu, period, parameters):\n    assiette_allegement = individu('assiette_allegement', period)\n    jei_date_demande = individu('jei_date_demande', period)\n    jeune_entreprise_innovante = individu('jeune_entreprise_innovante', period)\n    plafond_securite_sociale = individu('plafond_securite_sociale', period)\n    smic_proratise = individu('smic_proratise', period)\n    categorie_salarie = individu('categorie_salarie', period)\n\n    bareme_by_type_sal_name = parameters(period).cotsoc.cotisations_employeur\n    bareme_names = ['vieillesse_deplafonnee', 'vieillesse_plafonnee', 'maladie', 'famille']\n\n    exoneration = smic_proratise * 0.0\n    for bareme_name in bareme_names:\n        exoneration += apply_bareme_for_relevant_type_sal(\n            bareme_by_type_sal_name = bareme_by_type_sal_name,\n            bareme_name = bareme_name,\n            categorie_salarie = categorie_salarie,\n            base = min_(assiette_allegement, 4.5 * smic_proratise),\n            plafond_securite_sociale = plafond_securite_sociale,\n            round_base_decimals = 2,\n            )\n\n    exoneration_relative_year_passed = exoneration_relative_year(period, jei_date_demande)\n    rate_by_year_passed = {\n        0: 1,\n        1: 1,\n        2: 1,\n        3: 1,\n        4: 1,\n        5: 1,\n        6: 1,\n        7: 1,\n        }  # TODO: move to parameters file\n    for year_passed, rate in rate_by_year_passed.items():\n        condition_on_year_passed = exoneration_relative_year_passed == timedelta64(year_passed, 'Y')\n        if condition_on_year_passed.any():\n            exoneration[condition_on_year_passed] = rate * exoneration\n\n    return - exoneration * jeune_entreprise_innovante\n",
      "start_line_number": 46,
      "stop_line_number": 85,
      "variables": [
        "assiette_allegement",
        "categorie_salarie",
        "jei_date_demande",
        "jeune_entreprise_innovante",
        "plafond_securite_sociale",
        "smic_proratise"
      ]
    }
  },
  "json_type": "number",
  "label": "Exonération de cotisations employeur pour une  jeune entreprise innovante",
  "name": "exoneration_cotisations_employeur_jei",
  "reference": {
    "0001-01-01": [
      {
        "href": "http://www.apce.com/pid1653/jeune-entreprise-innovante.html?pid=1653&pagination=2"
      }
    ]
  },
  "referring_variables": [
    "aide_embauche_pme",
    "aide_premier_salarie",
    "allegement_cotisation_allocations_familiales",
    "allegement_fillon",
    "exonerations_et_allegements"
  ],
  "set_input": "set_input_divide_by_period",
  "start_line_number": 38,
  "stop_line_number": 85,
  "unit": "currency",
  "ux_name": "Exonér. jeune entreprise innovante",
  "value_type": "float"
}
