{
  "default_value": 0,
  "definition_period": "year",
  "dtype": "float32",
  "entity": "foyer_fiscal",
  "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "foyer_fiscal",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 24,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 26,
              "end_col_offset": 32,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 34,
              "end_col_offset": 44,
              "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": 37,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 7,
                "end_lineno": 2,
                "id": "rng",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 23,
                  "end_col_offset": 28,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "rng"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 30,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 36,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 10,
              "end_col_offset": 37,
              "end_lineno": 2,
              "func": {
                "ast_class": "Name",
                "col_offset": 10,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 22,
                "end_lineno": 2,
                "id": "foyer_fiscal",
                "lineno": 2
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 47,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 12,
                "end_lineno": 3,
                "id": "abat_spe",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 28,
                  "end_col_offset": 38,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "abat_spe"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 40,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 46,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 15,
              "end_col_offset": 47,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 15,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 27,
                "end_lineno": 3,
                "id": "foyer_fiscal",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 25,
            "end_lineno": 5,
            "lineno": 5,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 25,
              "end_lineno": 5,
              "left": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 14,
                "end_lineno": 5,
                "id": "rng",
                "lineno": 5
              },
              "lineno": 5,
              "op": {
                "ast_class": "Sub"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 17,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 25,
                "end_lineno": 5,
                "id": "abat_spe",
                "lineno": 5
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 25,
        "end_lineno": 5,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py",
      "source_code": "def formula(foyer_fiscal, period, parameters):\n    rng = foyer_fiscal('rng', period)\n    abat_spe = foyer_fiscal('abat_spe', period)\n\n    return rng - abat_spe\n",
      "start_line_number": 1081,
      "stop_line_number": 1086,
      "variables": [
        "abat_spe",
        "rng"
      ]
    }
  },
  "json_type": "number",
  "label": "Revenu net imposable",
  "name": "rni",
  "reference": {
    "0001-01-01": [
      {
        "href": "http://impotsurlerevenu.org/definitions/115-revenu-net-imposable.php"
      }
    ]
  },
  "referring_variables": [
    "creimp_exc_2008",
    "dfppce",
    "ir_brut",
    "ir_ss_qf",
    "ir_tranche",
    "rfr",
    "taux_effectif",
    "taux_moyen_imposition"
  ],
  "start_line_number": 1074,
  "stop_line_number": 1086,
  "unit": "currency",
  "value_type": "float"
}