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"impot_revenu.calcul_reductions_impots.locmeu.taux" ], "source_code": "def formula_2009_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2009\n '''\n f7ij = foyer_fiscal('f7ij', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n return P.taux * min_(P.max, f7ij) / 9\n", "start_line_number": 3453, "stop_line_number": 3462, "variables": [ "f7ij" ] }, "2010-01-01": { "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": 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"end_col_offset": 91, "end_lineno": 13, "lineno": 1, "name": "formula_2010_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2010\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux" ], "source_code": "def formula_2010_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2010\n '''\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7is = foyer_fiscal('f7is', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n return ((min_(P.max, max_(f7ij, f7il)) + min_(P.max, f7im)) / 9 + f7ik) * P.taux + f7is\n", "start_line_number": 3463, "stop_line_number": 3476, "variables": [ "f7ij", "f7ik", "f7il", "f7im", "f7is" ] }, "2011-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2011\n " } }, { "ast_class": 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"impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2011_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2011\n '''\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7io = foyer_fiscal('f7io', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7is = foyer_fiscal('f7is', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n majoration_taux_invest_2011 = (maxi(f7ij, f7il, f7in, f7iv) == max_(f7il, f7in))\n taux_reduc_2009_2010 = P.taux\n taux_reduc_2011 = P.taux20 * majoration_taux_invest_2011 + P.taux18 * not_(majoration_taux_invest_2011)\n report = P.taux * max_(f7ik, f7ip + f7ir + f7iq) + f7is + f7iu + f7it\n\n return (\n (\n (min_(P.max, max_(f7im, f7iw)) + min_(P.max, f7io)) * taux_reduc_2009_2010\n + min_(P.max, maxi(f7ij, f7il, f7in, f7iv)) * taux_reduc_2011\n ) / 9\n + report\n )\n", "start_line_number": 3477, "stop_line_number": 3510, "variables": [ "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7io", "f7ip", "f7iq", "f7ir", "f7is", "f7it", "f7iu", "f7iv", "f7iw" ] }, "2012-01-01": { "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": 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58, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 43, "id": "taux_reduc_2012", "lineno": 43 } } }, "lineno": 40, "op": { "ast_class": "Div" }, "right": { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 44, "lineno": 44, "value": 9 } }, "lineno": 40, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 45, "id": "report", "lineno": 45 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 46, "lineno": 1, "name": "formula_2012_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2012\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2012_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2012\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7id = foyer_fiscal('f7id', period)\n f7ie = foyer_fiscal('f7ie', period)\n f7if = foyer_fiscal('f7if', period)\n f7ig = foyer_fiscal('f7ig', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7io = foyer_fiscal('f7io', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7is = foyer_fiscal('f7is', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iz = foyer_fiscal('f7iz', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n majoration_taux_invest_2011 = (maxi(f7ij, f7il, f7in, f7iv) == max_(f7il, f7in))\n majoration_taux_invest_2012 = (maxi(f7id, f7ie, f7if, f7ig) == max_(f7ie, f7if))\n taux_reduc_2009_2010 = P.taux\n taux_reduc_2011 = P.taux20 * majoration_taux_invest_2011 + P.taux18 * not_(majoration_taux_invest_2011)\n taux_reduc_2012 = P.taux18 * majoration_taux_invest_2012 + P.taux11 * not_(majoration_taux_invest_2012)\n report = P.taux * max_(f7ik + f7ip, f7ir + f7iq) + f7ia + f7ib + f7ic + f7ih + f7is + f7iu + f7it + f7ix + f7iz\n\n return (\n (\n (min_(P.max, max_(f7im, f7iw)) + min_(P.max, f7io)) * taux_reduc_2009_2010\n + min_(P.max, maxi(f7ij, f7il, f7in, f7iv)) * taux_reduc_2011\n + min_(P.max, maxi(f7id, f7ie, f7if, f7ig)) * taux_reduc_2012\n ) / 9\n + report\n )\n", "start_line_number": 3511, "stop_line_number": 3557, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ie", "f7if", "f7ig", "f7ih", "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7io", "f7ip", "f7iq", "f7ir", "f7is", "f7it", "f7iu", "f7iv", "f7iw", "f7ix", "f7iz" ] }, "2013-01-01": { "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, 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établissements ou résidences\n2013\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2013\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7id = foyer_fiscal('f7id', period)\n f7ie = foyer_fiscal('f7ie', period)\n f7if = foyer_fiscal('f7if', period)\n f7ig = foyer_fiscal('f7ig', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7io = foyer_fiscal('f7io', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7is = foyer_fiscal('f7is', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7iz = foyer_fiscal('f7iz', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jt = foyer_fiscal('f7jt', period)\n f7ju = foyer_fiscal('f7ju', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n majoration_taux_invest_2011 = (maxi(f7ij, f7il, f7in, f7iv) == max_(f7il, f7in))\n majoration_taux_invest_2012 = (maxi(f7id, f7ie, f7if, f7ig) == max_(f7ie, f7if))\n taux_reduc_2009_2010 = P.taux\n taux_reduc_2011 = P.taux20 * majoration_taux_invest_2011 + P.taux18 * not_(majoration_taux_invest_2011)\n taux_reduc_2012 = P.taux18 * majoration_taux_invest_2012 + P.taux11 * not_(majoration_taux_invest_2012)\n taux_reduc_2013 = P.taux11\n\n report = (\n P.taux * max_(f7ik + f7ip, f7ir + f7iq)\n + f7ia + f7ib + f7ic + f7ih + f7is + f7iu + f7it + f7ix + f7iy + f7iz\n + f7jv + f7jw + f7jx + f7jy + f7jc + f7ji + f7js\n )\n\n return (\n (\n (min_(P.max, max_(f7im, f7iw)) + min_(P.max, f7io)) * taux_reduc_2009_2010\n + min_(P.max, maxi(f7ij, f7il, f7in, f7iv)) * taux_reduc_2011\n + min_(P.max, maxi(f7id, f7ie, f7if, f7ig)) * taux_reduc_2012\n + min_(P.max, f7jt + f7ju) * taux_reduc_2013\n ) / 9\n + report\n )\n", "start_line_number": 3558, "stop_line_number": 3621, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ie", "f7if", "f7ig", "f7ih", "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7io", "f7ip", "f7iq", "f7ir", "f7is", "f7it", "f7iu", "f7iv", "f7iw", "f7ix", "f7iy", "f7iz", "f7jc", "f7ji", "f7js", "f7jt", "f7ju", "f7jv", "f7jw", "f7jx", "f7jy" ] }, "2014-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n 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"op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 87, "id": "report_non_impute", "lineno": 87 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 88, "lineno": 1, "name": "formula_2014_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2014\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2014_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2014\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7id = foyer_fiscal('f7id', period)\n f7ie = foyer_fiscal('f7ie', period)\n f7if = foyer_fiscal('f7if', period)\n f7ig = foyer_fiscal('f7ig', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7io = foyer_fiscal('f7io', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7is = foyer_fiscal('f7is', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7iz = foyer_fiscal('f7iz', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jt = foyer_fiscal('f7jt', period)\n f7ju = foyer_fiscal('f7ju', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7ou = foyer_fiscal('f7ou', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n reduction_investissements_acheve_2014_realise_2009 = P.taux * min_(P.max, f7io)\n reduction_investissements_acheve_2014_realise_2010 = P.taux * min_(P.max, f7im + f7iw)\n reduction_investissements_acheve_2014_realise_2011 = P.taux20 * min_(P.max, f7il + f7in) + P.taux18 * min_(max_(0, P.max - f7il - f7in), f7ij + f7iv)\n reduction_investissements_acheve_2014_realise_2012 = P.taux18 * min_(P.max, f7ie + f7if) + P.taux11 * min_(max_(0, P.max - f7ie - f7if), f7id + f7ig)\n reduction_investissements_acheve_2014_realise_2013 = P.taux11 * min_(P.max, f7jt + f7ju)\n reduction_investissements_acheve_2014_realise_2014 = P.taux11 * min_(P.max, f7ou)\n\n report_invest_anterieur = (\n P.taux * min_(P.max, f7ik)\n + P.taux * min_(P.max, f7ip + f7ir + f7iq)\n + f7ia + f7ib + f7ic\n + f7jv + f7jw + f7jx + f7jy\n + f7oa + f7ob + f7oc + f7od + f7oe\n )\n\n report_non_impute = (\n f7is + f7iu + f7ix + f7iy + f7pa\n + f7it + f7ih + f7jc + f7pb\n + f7iz + f7ji + f7pc\n + f7js + f7pd\n + f7pe\n )\n\n return (\n (\n around(reduction_investissements_acheve_2014_realise_2009 / 9)\n + around(reduction_investissements_acheve_2014_realise_2010 / 9)\n + around(reduction_investissements_acheve_2014_realise_2011 / 9)\n + around(reduction_investissements_acheve_2014_realise_2012 / 9)\n + around(reduction_investissements_acheve_2014_realise_2013 / 9)\n + around(reduction_investissements_acheve_2014_realise_2014 / 9)\n )\n + report_invest_anterieur\n + report_non_impute\n )\n", "start_line_number": 3622, "stop_line_number": 3710, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ie", "f7if", "f7ig", "f7ih", "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7io", "f7ip", "f7iq", "f7ir", "f7is", "f7it", "f7iu", "f7iv", "f7iw", "f7ix", "f7iy", "f7iz", "f7jc", "f7ji", "f7js", "f7jt", "f7ju", "f7jv", "f7jw", "f7jx", "f7jy", "f7oa", "f7ob", "f7oc", "f7od", "f7oe", "f7ou", "f7pa", "f7pb", "f7pc", "f7pd", "f7pe" ] }, "2015-01-01": { "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, 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"formula_2015_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2015\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2015_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2015\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7id = foyer_fiscal('f7id', period)\n f7ie = foyer_fiscal('f7ie', period)\n f7if = foyer_fiscal('f7if', period)\n f7ig = foyer_fiscal('f7ig', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7io = foyer_fiscal('f7io', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7is = foyer_fiscal('f7is', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7iz = foyer_fiscal('f7iz', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jt = foyer_fiscal('f7jt', period)\n f7ju = foyer_fiscal('f7ju', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7of = foyer_fiscal('f7of', period)\n f7og = foyer_fiscal('f7og', period)\n f7oh = foyer_fiscal('f7oh', period)\n f7oi = foyer_fiscal('f7oi', period)\n f7oj = foyer_fiscal('f7oj', period)\n f7ou = foyer_fiscal('f7ou', period)\n f7ov = foyer_fiscal('f7ov', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n f7pf = foyer_fiscal('f7pf', period)\n f7pg = foyer_fiscal('f7pg', period)\n f7ph = foyer_fiscal('f7ph', period)\n f7pi = foyer_fiscal('f7pi', period)\n f7pj = foyer_fiscal('f7pj', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n reduction_investissements_acheve_2015_realise_2009 = P.taux * min_(P.max, f7io)\n reduction_investissements_acheve_2015_realise_2010 = P.taux * min_(P.max, f7im + f7iw)\n reduction_investissements_acheve_2015_realise_2011 = P.taux20 * min_(P.max, f7il + f7in) + P.taux18 * min_(max_(0, P.max - f7il - f7in), f7ij + f7iv)\n reduction_investissements_acheve_2015_realise_2012 = P.taux18 * min_(P.max, f7ie + f7if) + P.taux11 * min_(max_(0, P.max - f7ie - f7if), f7id + f7ig)\n reduction_investissements_acheve_2015_realise_2013 = P.taux11 * min_(P.max, f7jt + f7ju)\n reduction_investissements_acheve_2015_realise_2014 = P.taux11 * min_(P.max, f7ou)\n reduction_investissements_acheve_2015_realise_2015 = P.taux11 * min_(P.max, f7ov)\n\n report_invest_anterieur = (\n P.taux * min_(P.max, f7ik)\n + P.taux * min_(P.max, f7ip + f7ir + f7iq)\n + f7ia + f7ib + f7ic\n + f7jv + f7jw + f7jx + f7jy\n + f7oa + f7ob + f7oc + f7od + f7oe\n + f7of + f7og + f7oh + f7oi + f7oj\n )\n\n report_non_impute = (\n f7is + f7iu + f7ix + f7iy + f7pa + f7pf\n + f7it + f7ih + f7jc + f7pb + f7pg\n + f7iz + f7ji + f7pc + f7ph\n + f7js + f7pd + f7pi\n + f7pe + f7pj\n )\n\n return (\n (\n around(reduction_investissements_acheve_2015_realise_2009 / 9)\n + around(reduction_investissements_acheve_2015_realise_2010 / 9)\n + around(reduction_investissements_acheve_2015_realise_2011 / 9)\n + around(reduction_investissements_acheve_2015_realise_2012 / 9)\n + around(reduction_investissements_acheve_2015_realise_2013 / 9)\n + around(reduction_investissements_acheve_2015_realise_2014 / 9)\n + around(reduction_investissements_acheve_2015_realise_2015 / 9)\n )\n + report_invest_anterieur\n + report_non_impute\n )\n", "start_line_number": 3711, "stop_line_number": 3813, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ie", "f7if", "f7ig", "f7ih", "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7io", "f7ip", "f7iq", "f7ir", "f7is", "f7it", "f7iu", "f7iv", "f7iw", "f7ix", "f7iy", "f7iz", "f7jc", "f7ji", "f7js", "f7jt", "f7ju", "f7jv", "f7jw", "f7jx", "f7jy", "f7oa", "f7ob", "f7oc", "f7od", "f7oe", "f7of", "f7og", "f7oh", "f7oi", "f7oj", "f7ou", "f7ov", "f7pa", "f7pb", "f7pc", "f7pd", "f7pe", "f7pf", "f7pg", "f7ph", "f7pi", "f7pj" ] }, "2016-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Investissement en vue de la location meublée 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"Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 110, "id": "report_invest_anterieur", "lineno": 110 } }, "lineno": 101, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 111, "id": "report_non_impute", "lineno": 111 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 112, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2016\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18", "impot_revenu.calcul_reductions_impots.locmeu.taux20" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2016\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7id = foyer_fiscal('f7id', period)\n f7ie = foyer_fiscal('f7ie', period)\n f7if = foyer_fiscal('f7if', period)\n f7ig = foyer_fiscal('f7ig', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ij = foyer_fiscal('f7ij', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7il = foyer_fiscal('f7il', period)\n f7im = foyer_fiscal('f7im', period)\n f7in = foyer_fiscal('f7in', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7it = foyer_fiscal('f7it', period)\n f7iu = foyer_fiscal('f7iu', period)\n f7iv = foyer_fiscal('f7iv', period)\n f7iw = foyer_fiscal('f7iw', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7iz = foyer_fiscal('f7iz', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jt = foyer_fiscal('f7jt', period)\n f7ju = foyer_fiscal('f7ju', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7of = foyer_fiscal('f7of', period)\n f7og = foyer_fiscal('f7og', period)\n f7oh = foyer_fiscal('f7oh', period)\n f7oi = foyer_fiscal('f7oi', period)\n f7oj = foyer_fiscal('f7oj', period)\n f7ok = foyer_fiscal('f7ok', period)\n f7ol = foyer_fiscal('f7ol', period)\n f7om = foyer_fiscal('f7om', period)\n f7on = foyer_fiscal('f7on', period)\n f7oo = foyer_fiscal('f7oo', period)\n f7ou = foyer_fiscal('f7ou', period)\n f7ov = foyer_fiscal('f7ov', period)\n f7ow = foyer_fiscal('f7ow', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n f7pf = foyer_fiscal('f7pf', period)\n f7pg = foyer_fiscal('f7pg', period)\n f7ph = foyer_fiscal('f7ph', period)\n f7pi = foyer_fiscal('f7pi', period)\n f7pj = foyer_fiscal('f7pj', period)\n f7pk = foyer_fiscal('f7pk', period)\n f7pl = foyer_fiscal('f7pl', period)\n f7pm = foyer_fiscal('f7pm', period)\n f7pn = foyer_fiscal('f7pn', period)\n f7po = foyer_fiscal('f7po', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n reduction_investissements_acheve_2016_realise_2010 = P.taux * min_(P.max, f7im + f7iw)\n reduction_investissements_acheve_2016_realise_2011 = P.taux20 * min_(P.max, f7il + f7in) + P.taux18 * min_(max_(0, P.max - f7il - f7in), f7ij + f7iv)\n reduction_investissements_acheve_2016_realise_2012 = P.taux18 * min_(P.max, f7ie + f7if) + P.taux11 * min_(max_(0, P.max - f7ie - f7if), f7id + f7ig)\n reduction_investissements_acheve_2016_realise_2013 = P.taux11 * min_(P.max, f7jt + f7ju)\n reduction_investissements_acheve_2016_realise_2014 = P.taux11 * min_(P.max, f7ou)\n reduction_investissements_acheve_2016_realise_2015 = P.taux11 * min_(P.max, f7ov)\n reduction_investissements_acheve_2016_realise_2016 = P.taux11 * min_(P.max, f7ow)\n\n report_invest_anterieur = (\n P.taux * min_(P.max, f7ik)\n + P.taux * min_(P.max, f7ip + f7ir + f7iq)\n + f7ia + f7ib + f7ic\n + f7jv + f7jw + f7jx + f7jy\n + f7oa + f7ob + f7oc + f7od + f7oe\n + f7of + f7og + f7oh + f7oi + f7oj\n + f7ok + f7ol + f7om + f7on + f7oo\n )\n\n report_non_impute = (\n f7iu + f7ix + f7iy + f7pa + f7pf + f7pk\n + f7it + f7ih + f7jc + f7pb + f7pg + f7pl\n + f7iz + f7ji + f7pc + f7ph + f7pm\n + f7js + f7pd + f7pi + f7pn\n + f7pe + f7pj + f7po\n )\n\n return (\n (\n around(reduction_investissements_acheve_2016_realise_2010 / 9)\n + around(reduction_investissements_acheve_2016_realise_2011 / 9)\n + around(reduction_investissements_acheve_2016_realise_2012 / 9)\n + around(reduction_investissements_acheve_2016_realise_2013 / 9)\n + around(reduction_investissements_acheve_2016_realise_2014 / 9)\n + around(reduction_investissements_acheve_2016_realise_2015 / 9)\n + around(reduction_investissements_acheve_2016_realise_2016 / 9)\n )\n + report_invest_anterieur\n + report_non_impute\n )\n", "start_line_number": 3814, "stop_line_number": 3926, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ie", "f7if", "f7ig", "f7ih", "f7ij", "f7ik", "f7il", "f7im", "f7in", "f7ip", "f7iq", "f7ir", "f7it", "f7iu", "f7iv", "f7iw", "f7ix", "f7iy", "f7iz", "f7jc", "f7ji", "f7js", "f7jt", "f7ju", "f7jv", "f7jw", "f7jx", "f7jy", "f7oa", "f7ob", "f7oc", "f7od", "f7oe", "f7of", "f7og", "f7oh", "f7oi", "f7oj", "f7ok", "f7ol", "f7om", "f7on", "f7oo", "f7ou", "f7ov", "f7ow", "f7pa", "f7pb", "f7pc", "f7pd", "f7pe", "f7pf", "f7pg", "f7ph", "f7pi", "f7pj", "f7pk", "f7pl", "f7pm", "f7pn", "f7po" ] }, "2017-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2017\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 6, "id": "f7ia", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 6, "lineno": 6, "value": "f7ia" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f7ib", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f7ib" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f7ic", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f7ic" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f7ih", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f7ih" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", 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"Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f7iq", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f7iq" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f7ir", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f7ir" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 14, "id": "f7ix", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 14, "lineno": 14, "value": "f7ix" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, 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"end_col_offset": 33, "end_lineno": 129, "id": "report_reduc_non_impute", "lineno": 129 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 130, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2017\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11", "impot_revenu.calcul_reductions_impots.locmeu.taux18" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2017\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7ih = foyer_fiscal('f7ih', period)\n f7ik = foyer_fiscal('f7ik', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7ix = foyer_fiscal('f7ix', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7iz = foyer_fiscal('f7iz', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7of = foyer_fiscal('f7of', period)\n f7og = foyer_fiscal('f7og', period)\n f7oh = foyer_fiscal('f7oh', period)\n f7oi = foyer_fiscal('f7oi', period)\n f7oj = foyer_fiscal('f7oj', period)\n f7ok = foyer_fiscal('f7ok', period)\n f7ol = foyer_fiscal('f7ol', period)\n f7om = foyer_fiscal('f7om', period)\n f7on = foyer_fiscal('f7on', period)\n f7oo = foyer_fiscal('f7oo', period)\n f7op = foyer_fiscal('f7op', period)\n f7oq = foyer_fiscal('f7oq', period)\n f7or = foyer_fiscal('f7or', period)\n f7os = foyer_fiscal('f7os', period)\n f7ot = foyer_fiscal('f7ot', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n f7pf = foyer_fiscal('f7pf', period)\n f7pg = foyer_fiscal('f7pg', period)\n f7ph = foyer_fiscal('f7ph', period)\n f7pi = foyer_fiscal('f7pi', period)\n f7pj = foyer_fiscal('f7pj', period)\n f7pk = foyer_fiscal('f7pk', period)\n f7pl = foyer_fiscal('f7pl', period)\n f7pm = foyer_fiscal('f7pm', period)\n f7pn = foyer_fiscal('f7pn', period)\n f7po = foyer_fiscal('f7po', period)\n f7pp = foyer_fiscal('f7pp', period)\n f7pq = foyer_fiscal('f7pq', period)\n f7pr = foyer_fiscal('f7pr', period)\n f7ps = foyer_fiscal('f7ps', period)\n f7pt = foyer_fiscal('f7pt', period)\n invest_2011_acheves_2017 = foyer_fiscal('f7ij', period)\n invest_2012_acheves_2017 = foyer_fiscal('f7id', period)\n invest_2013_acheves_2017 = foyer_fiscal('f7jt', period)\n invest_2014_acheves_2017 = foyer_fiscal('f7ou', period)\n invest_2015_acheves_2017 = foyer_fiscal('f7ov', period)\n invest_2016_acheves_2017 = foyer_fiscal('f7ow', period)\n invest_2017_acheves_2017 = foyer_fiscal('f7ox', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n # Calcul de la réduction sur investissements antérieurs non imputés (si dépassement du plafond de la base)\n\n report_reduc_invest_2009 = P.taux * min_(P.max, f7ik) # avant 2011, report de l'investissement et non de la réduction\n report_reduc_invest_2010 = P.taux * min_(P.max, f7ip + f7ir + f7iq) # avant 2011, report de l'investissement et non de la réduction\n report_reduc_invest_2011 = f7ia + f7ib + f7ic\n report_reduc_invest_2012 = f7jv + f7jw + f7jx + f7jy\n report_reduc_invest_2013 = f7oa + f7ob + f7oc + f7od + f7oe\n report_reduc_invest_2014 = f7of + f7og + f7oh + f7oi + f7oj\n report_reduc_invest_2015 = f7ok + f7ol + f7om + f7on + f7oo\n report_reduc_invest_2016 = f7op + f7oq + f7or + f7os + f7ot\n\n report_reduc_invest_anterieur = (\n report_reduc_invest_2009\n + report_reduc_invest_2010\n + report_reduc_invest_2011\n + report_reduc_invest_2012\n + report_reduc_invest_2013\n + report_reduc_invest_2014\n + report_reduc_invest_2015\n + report_reduc_invest_2016\n )\n\n # Calcul de la réduction antérieure non imputée (si réduction excède l'impôt dû de l'année)\n\n report_reduc_2011 = f7ix + f7ih + f7iz\n report_reduc_2012 = f7iy + f7jc + f7ji + f7js\n report_reduc_2013 = f7pa + f7pb + f7pc + f7pd + f7pe\n report_reduc_2014 = f7pf + f7pg + f7ph + f7pi + f7pj\n report_reduc_2015 = f7pk + f7pl + f7pm + f7pn + f7po\n report_reduc_2016 = f7pp + f7pq + f7pr + f7ps + f7pt\n\n report_reduc_non_impute = (\n report_reduc_2011\n + report_reduc_2012\n + report_reduc_2013\n + report_reduc_2014\n + report_reduc_2015\n + report_reduc_2016\n )\n\n # Calcul de la réduction concernant les investissements achevés ou réalisés l'année courante\n\n reduc_invest_acheves_2017 = (\n around(P.taux18 * min_(P.max, invest_2011_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2012_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2013_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2014_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2015_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2016_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2017_acheves_2017) / 9)\n )\n\n return (\n reduc_invest_acheves_2017\n + report_reduc_invest_anterieur\n + report_reduc_non_impute\n )\n", "start_line_number": 3927, "stop_line_number": 4057, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ih", "f7ij", "f7ik", "f7ip", "f7iq", 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résidences\n2018\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux", "impot_revenu.calcul_reductions_impots.locmeu.taux11" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2018\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7ip = foyer_fiscal('f7ip', period)\n f7iq = foyer_fiscal('f7iq', period)\n f7ir = foyer_fiscal('f7ir', period)\n f7iy = foyer_fiscal('f7iy', period)\n f7jc = foyer_fiscal('f7jc', period)\n f7ji = foyer_fiscal('f7ji', period)\n f7js = foyer_fiscal('f7js', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7of = foyer_fiscal('f7of', period)\n f7og = foyer_fiscal('f7og', period)\n f7oh = foyer_fiscal('f7oh', period)\n f7oi = foyer_fiscal('f7oi', period)\n f7oj = foyer_fiscal('f7oj', period)\n f7ok = foyer_fiscal('f7ok', period)\n f7ol = foyer_fiscal('f7ol', period)\n f7om = foyer_fiscal('f7om', period)\n f7on = foyer_fiscal('f7on', period)\n f7oo = foyer_fiscal('f7oo', period)\n f7op = foyer_fiscal('f7op', period)\n f7oq = foyer_fiscal('f7oq', period)\n f7or = foyer_fiscal('f7or', period)\n f7os = foyer_fiscal('f7os', period)\n f7ot = foyer_fiscal('f7ot', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n f7pf = foyer_fiscal('f7pf', period)\n f7pg = foyer_fiscal('f7pg', period)\n f7ph = foyer_fiscal('f7ph', period)\n f7pi = foyer_fiscal('f7pi', period)\n f7pj = foyer_fiscal('f7pj', period)\n f7pk = foyer_fiscal('f7pk', period)\n f7pl = foyer_fiscal('f7pl', period)\n f7pm = foyer_fiscal('f7pm', period)\n f7pn = foyer_fiscal('f7pn', period)\n f7po = foyer_fiscal('f7po', period)\n f7pp = foyer_fiscal('f7pp', period)\n f7pq = foyer_fiscal('f7pq', period)\n f7pr = foyer_fiscal('f7pr', period)\n f7ps = foyer_fiscal('f7ps', period)\n f7pt = foyer_fiscal('f7pt', period)\n f7pu = foyer_fiscal('f7pu', period)\n f7pv = foyer_fiscal('f7pv', period)\n f7pw = foyer_fiscal('f7pw', period)\n f7px = foyer_fiscal('f7px', period)\n f7py = foyer_fiscal('f7py', period)\n f7sa = foyer_fiscal('f7sa', period)\n f7sb = foyer_fiscal('f7sb', period)\n f7sc = foyer_fiscal('f7sc', period)\n invest_2012_acheves_2017 = foyer_fiscal('f7id', period)\n invest_2013_acheves_2017 = foyer_fiscal('f7jt', period)\n invest_2014_acheves_2017 = foyer_fiscal('f7ou', period)\n invest_2015_acheves_2017 = foyer_fiscal('f7ov', period)\n invest_2016_acheves_2017 = foyer_fiscal('f7ow', period)\n invest_2017_acheves_2017 = foyer_fiscal('f7ox', period)\n invest_2018_acheves_2018 = foyer_fiscal('f7oy', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n # Calcul de la réduction sur investissements antérieurs non imputés (si dépassement du plafond de la base)\n\n report_reduc_invest_2010 = P.taux * min_(P.max, f7ip + f7ir + f7iq) # avant 2011, report de l'investissement et non de la réduction\n report_reduc_invest_2011 = f7ia + f7ib + f7ic\n report_reduc_invest_2012 = f7jv + f7jw + f7jx + f7jy\n report_reduc_invest_2013 = f7oa + f7ob + f7oc + f7od + f7oe\n report_reduc_invest_2014 = f7of + f7og + f7oh + f7oi + f7oj\n report_reduc_invest_2015 = f7ok + f7ol + f7om + f7on + f7oo\n report_reduc_invest_2016 = f7op + f7oq + f7or + f7os + f7ot\n report_reduc_invest_2017 = f7sa + f7sb + f7sc\n\n report_reduc_invest_anterieur = (\n report_reduc_invest_2010\n + report_reduc_invest_2011\n + report_reduc_invest_2012\n + report_reduc_invest_2013\n + report_reduc_invest_2014\n + report_reduc_invest_2015\n + report_reduc_invest_2016\n + report_reduc_invest_2017\n )\n\n # Calcul de la réduction antérieure non imputée (si réduction excède l'impôt dû de l'année)\n\n report_reduc_2012 = f7iy + f7jc + f7ji + f7js\n report_reduc_2013 = f7pa + f7pb + f7pc + f7pd + f7pe\n report_reduc_2014 = f7pf + f7pg + f7ph + f7pi + f7pj\n report_reduc_2015 = f7pk + f7pl + f7pm + f7pn + f7po\n report_reduc_2016 = f7pp + f7pq + f7pr + f7ps + f7pt\n report_reduc_2017 = f7pu + f7pv + f7pw + f7px + f7py\n\n report_reduc_non_impute = (\n report_reduc_2012\n + report_reduc_2013\n + report_reduc_2014\n + report_reduc_2015\n + report_reduc_2016\n + report_reduc_2017\n )\n\n # Calcul de la réduction concernant les investissements achevés ou réalisés l'année courante\n\n reduc_invest_acheves_2018 = (\n around(P.taux11 * min_(P.max, invest_2012_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2013_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2014_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2015_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2016_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2017_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2018_acheves_2018) / 9)\n )\n\n return (\n reduc_invest_acheves_2018\n + report_reduc_invest_anterieur\n + report_reduc_non_impute\n )\n", "start_line_number": 4058, "stop_line_number": 4192, "variables": [ "f7ia", "f7ib", "f7ic", "f7id", "f7ip", "f7iq", "f7ir", "f7iy", "f7jc", "f7ji", "f7js", "f7jt", "f7jv", "f7jw", "f7jx", "f7jy", "f7oa", "f7ob", "f7oc", "f7od", "f7oe", "f7of", "f7og", "f7oh", "f7oi", "f7oj", "f7ok", "f7ol", "f7om", "f7on", "f7oo", "f7op", "f7oq", "f7or", "f7os", "f7ot", "f7ou", "f7ov", "f7ow", "f7ox", "f7oy", "f7pa", "f7pb", "f7pc", "f7pd", "f7pe", "f7pf", "f7pg", "f7ph", "f7pi", "f7pj", "f7pk", "f7pl", "f7pm", "f7pn", "f7po", "f7pp", "f7pq", "f7pr", "f7ps", "f7pt", "f7pu", "f7pv", "f7pw", "f7px", "f7py", "f7sa", "f7sb", "f7sc" ] }, "2019-01-01": { "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": 5, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 5, "lineno": 2, "value": "\n Investissement en vue de la location meublée non professionnelle 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"Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 132, "id": "report_reduc_invest_anterieur", "lineno": 132 } }, "lineno": 131, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 33, "end_lineno": 133, "id": "report_reduc_non_impute", "lineno": 133 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 134, "lineno": 1, "name": "formula_2019_01_01" }, "documentation": "\nInvestissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n2019\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.locmeu.max", "impot_revenu.calcul_reductions_impots.locmeu.taux11" ], "source_code": "def formula_2019_01_01(foyer_fiscal, period, parameters):\n '''\n Investissement en vue de la location meublée non professionnelle dans certains établissements ou résidences\n 2019\n '''\n f7ia = foyer_fiscal('f7ia', period)\n f7ib = foyer_fiscal('f7ib', period)\n f7ic = foyer_fiscal('f7ic', period)\n f7jv = foyer_fiscal('f7jv', period)\n f7jw = foyer_fiscal('f7jw', period)\n f7jx = foyer_fiscal('f7jx', period)\n f7jy = foyer_fiscal('f7jy', period)\n f7oa = foyer_fiscal('f7oa', period)\n f7ob = foyer_fiscal('f7ob', period)\n f7oc = foyer_fiscal('f7oc', period)\n f7od = foyer_fiscal('f7od', period)\n f7oe = foyer_fiscal('f7oe', period)\n f7of = foyer_fiscal('f7of', period)\n f7og = foyer_fiscal('f7og', period)\n f7oh = foyer_fiscal('f7oh', period)\n f7oi = foyer_fiscal('f7oi', period)\n f7oj = foyer_fiscal('f7oj', period)\n f7ok = foyer_fiscal('f7ok', period)\n f7ol = foyer_fiscal('f7ol', period)\n f7om = foyer_fiscal('f7om', period)\n f7on = foyer_fiscal('f7on', period)\n f7oo = foyer_fiscal('f7oo', period)\n f7op = foyer_fiscal('f7op', period)\n f7oq = foyer_fiscal('f7oq', period)\n f7or = foyer_fiscal('f7or', period)\n f7os = foyer_fiscal('f7os', period)\n f7ot = foyer_fiscal('f7ot', period)\n f7pa = foyer_fiscal('f7pa', period)\n f7pb = foyer_fiscal('f7pb', period)\n f7pc = foyer_fiscal('f7pc', period)\n f7pd = foyer_fiscal('f7pd', period)\n f7pe = foyer_fiscal('f7pe', period)\n f7pf = foyer_fiscal('f7pf', period)\n f7pg = foyer_fiscal('f7pg', period)\n f7ph = foyer_fiscal('f7ph', period)\n f7pi = foyer_fiscal('f7pi', period)\n f7pj = foyer_fiscal('f7pj', period)\n f7pk = foyer_fiscal('f7pk', period)\n f7pl = foyer_fiscal('f7pl', period)\n f7pm = foyer_fiscal('f7pm', period)\n f7pn = foyer_fiscal('f7pn', period)\n f7po = foyer_fiscal('f7po', period)\n f7pp = foyer_fiscal('f7pp', period)\n f7pq = foyer_fiscal('f7pq', period)\n f7pr = foyer_fiscal('f7pr', period)\n f7ps = foyer_fiscal('f7ps', period)\n f7pt = foyer_fiscal('f7pt', period)\n f7ho = foyer_fiscal('f7ho', period)\n f7hp = foyer_fiscal('f7hp', period)\n f7hq = foyer_fiscal('f7hq', period)\n f7hr = foyer_fiscal('f7hr', period)\n f7hs = foyer_fiscal('f7hs', period)\n f7pu = foyer_fiscal('f7pu', period)\n f7pv = foyer_fiscal('f7pv', period)\n f7pw = foyer_fiscal('f7pw', period)\n f7px = foyer_fiscal('f7px', period)\n f7py = foyer_fiscal('f7py', period)\n f7sa = foyer_fiscal('f7sa', period)\n f7sb = foyer_fiscal('f7sb', period)\n f7sc = foyer_fiscal('f7sc', period)\n f7so = foyer_fiscal('f7so', period)\n f7sn = foyer_fiscal('f7sn', period)\n invest_2013_acheves_2017 = foyer_fiscal('f7jt', period)\n invest_2014_acheves_2017 = foyer_fiscal('f7ou', period)\n invest_2015_acheves_2017 = foyer_fiscal('f7ov', period)\n invest_2016_acheves_2017 = foyer_fiscal('f7ow', period)\n invest_2017_acheves_2017 = foyer_fiscal('f7ox', period)\n invest_2018_acheves_2018 = foyer_fiscal('f7oz', period)\n invest_2019_acheves_2019 = foyer_fiscal('f7pz', period)\n\n P = parameters(period).impot_revenu.calcul_reductions_impots.locmeu\n\n # Calcul de la réduction sur investissements antérieurs non imputés (si dépassement du plafond de la base)\n\n report_reduc_invest_2011 = f7ia + f7ib + f7ic\n report_reduc_invest_2012 = f7jv + f7jw + f7jx + f7jy\n report_reduc_invest_2013 = f7oa + f7ob + f7oc + f7od + f7oe\n report_reduc_invest_2014 = f7of + f7og + f7oh + f7oi + f7oj\n report_reduc_invest_2015 = f7ok + f7ol + f7om + f7on + f7oo\n report_reduc_invest_2016 = f7op + f7oq + f7or + f7os + f7ot\n report_reduc_invest_2017 = f7sa + f7sb + f7sc\n report_reduc_invest_2018 = f7so + f7sn\n\n report_reduc_invest_anterieur = (\n report_reduc_invest_2011\n + report_reduc_invest_2012\n + report_reduc_invest_2013\n + report_reduc_invest_2014\n + report_reduc_invest_2015\n + report_reduc_invest_2016\n + report_reduc_invest_2017\n + report_reduc_invest_2018\n )\n\n # Calcul de la réduction antérieure non imputée (si réduction excède l'impôt dû de l'année)\n\n report_reduc_2013 = f7pa + f7pb + f7pc + f7pd + f7pe\n report_reduc_2014 = f7pf + f7pg + f7ph + f7pi + f7pj\n report_reduc_2015 = f7pk + f7pl + f7pm + f7pn + f7po\n report_reduc_2016 = f7pp + f7pq + f7pr + f7ps + f7pt\n report_reduc_2017 = f7pu + f7pv + f7pw + f7px + f7py\n report_reduc_2018 = f7ho + f7hp + f7hq + f7hr + f7hs\n\n report_reduc_non_impute = (\n report_reduc_2013\n + report_reduc_2014\n + report_reduc_2015\n + report_reduc_2016\n + report_reduc_2017\n + report_reduc_2018\n )\n\n # Calcul de la réduction concernant les investissements achevés ou réalisés l'année courante\n\n reduc_invest_acheves_2019 = (\n around(P.taux11 * min_(P.max, invest_2013_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2014_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2015_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2016_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2017_acheves_2017) / 9)\n + around(P.taux11 * min_(P.max, invest_2018_acheves_2018) / 9)\n + around(P.taux11 * min_(P.max, invest_2019_acheves_2019) / 9)\n )\n\n return (\n reduc_invest_acheves_2019\n + report_reduc_invest_anterieur\n + report_reduc_non_impute\n )\n", "start_line_number": 4193, "stop_line_number": 4327, "variables": [ "f7ho", "f7hp", "f7hq", "f7hr", "f7hs", "f7ia", "f7ib", "f7ic", "f7jt", "f7jv", "f7jw", "f7jx", "f7jy", "f7oa", "f7ob", "f7oc", "f7od", "f7oe", "f7of", "f7og", "f7oh", "f7oi", "f7oj", "f7ok", "f7ol", "f7om", "f7on", "f7oo", "f7op", "f7oq", "f7or", "f7os", "f7ot", "f7ou", "f7ov", "f7ow", "f7ox", "f7oz", "f7pa", "f7pb", "f7pc", "f7pd", "f7pe", "f7pf", "f7pg", "f7ph", "f7pi", "f7pj", "f7pk", "f7pl", "f7pm", "f7pn", "f7po", "f7pp", "f7pq", "f7pr", "f7ps", "f7pt", "f7pu", "f7pv", "f7pw", "f7px", "f7py", "f7pz", "f7sa", "f7sb", "f7sc", "f7sn", "f7so" ] } }, "json_type": "number", "label": "Réduction d'impôt en faveur de l'acquisition de logements destinés à la location meublée non professionnelle - Dispositif Censi-Bouvard", "last_review": "2019-01-01", "name": "locmeu", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/4885-PGP" } ] }, "referring_variables": [ "reductions" ], "start_line_number": 3446, "stop_line_number": 4327, "value_type": "float" }