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{ "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 33, "id": "min_", "lineno": 33 }, "keywords": [], "lineno": 33 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 22, "end_lineno": 38, "lineno": 38, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 22, "end_lineno": 38, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 38, "id": "zacc", "lineno": 38 }, "lineno": 38, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 38, "id": "cacc", "lineno": 38 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 22, "end_lineno": 38, "lineno": 1, "name": "formula" }, "documentation": "\nRevenus accessoires individuels\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "source_code": "def formula(individu, period, parameters):\n '''\n Revenus accessoires individuels\n '''\n macc_exon = individu('macc_exon', period)\n macc_impv = individu('macc_impv', period)\n macc_imps = individu('macc_imps', period)\n aacc_exon = individu('aacc_exon', period)\n aacc_impn = individu('aacc_impn', period)\n aacc_imps = individu('aacc_imps', period)\n aacc_defn = individu('aacc_defn', period)\n aacc_defs = individu('aacc_defs', period)\n nacc_exon = individu('nacc_exon', period)\n nacc_impn = individu('nacc_impn', period)\n nacc_defn = individu('nacc_defn', period)\n nacc_defs = individu('nacc_defs', period)\n mncn_impo = individu('mncn_impo', period)\n cncn_bene = individu('cncn_bene', period)\n cncn_defi = individu('cncn_defi', period)\n micro = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro\n\n zacc = (\n macc_exon + macc_impv + macc_imps\n + aacc_exon + aacc_impn + aacc_imps - aacc_defn - aacc_defs\n + nacc_exon + nacc_impn - nacc_defn - nacc_defs\n + mncn_impo + cncn_bene - cncn_defi\n )\n\n# TODO: aacc_imps aacc_defs\n cond = (macc_impv > 0) & (macc_imps == 0)\n taux = micro.specialbnc.marchandises.taux * cond + micro.specialbnc.services.taux * not_(cond)\n\n cacc = min_(macc_impv + macc_imps + macc_exon + mncn_impo, max_(micro.specialbnc.marchandises.min, round_(\n macc_impv * micro.specialbnc.marchandises.taux\n + macc_imps * micro.specialbnc.services.taux + macc_exon * taux\n + mncn_impo * micro.specialbnc.taux)))\n\n return zacc - cacc\n", "start_line_number": 2655, "stop_line_number": 2693, "variables": [ "aacc_defn", "aacc_defs", "aacc_exon", "aacc_impn", "aacc_imps", "cncn_bene", "cncn_defi", "macc_exon", "macc_imps", "macc_impv", "mncn_impo", "nacc_defn", "nacc_defs", "nacc_exon", "nacc_impn" ] } }, "json_type": "number", "label": "Revenus accessoires individuels", "name": "rac", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F1225.xhtml" } ] }, "start_line_number": 2648, "stop_line_number": 2693, "value_type": "float" }