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"keywords": [], "lineno": 9 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 9, "end_lineno": 16, "lineno": 11, "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 38, "end_lineno": 15, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 52, "end_lineno": 14, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 51, "end_lineno": 13, "left": { "ast_class": "UnaryOp", "col_offset": 8, "end_col_offset": 51, "end_lineno": 12, "lineno": 12, "op": { "ast_class": "UAdd" }, "operand": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 12, "id": "revenu_assimile_salaire_apres_abattements", "lineno": 12 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 13, "id": "revenu_assimile_pension_apres_abattements", "lineno": 13 } }, "lineno": 12, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 14, "id": "rente_viagere_titre_onereux_net_declarant1", "lineno": 14 } }, "lineno": 12, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 15, "id": "abattement_salaires_pensions", "lineno": 15 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 16, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "source_code": "def formula(individu, period):\n revenu_assimile_salaire_apres_abattements = individu('revenu_assimile_salaire_apres_abattements', period)\n revenu_assimile_pension_apres_abattements = individu('revenu_assimile_pension_apres_abattements', period)\n abattement_salaires_pensions = individu('abattement_salaires_pensions', period)\n\n # Quand tspr est calculé sur une année glissante, rente_viagere_titre_onereux_net est calculé sur l'année légale\n # correspondante.\n rente_viagere_titre_onereux_net = individu.foyer_fiscal('rente_viagere_titre_onereux_net', period.offset('first-of'))\n rente_viagere_titre_onereux_net_declarant1 = rente_viagere_titre_onereux_net * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n\n return (\n + revenu_assimile_salaire_apres_abattements\n + revenu_assimile_pension_apres_abattements\n + rente_viagere_titre_onereux_net_declarant1\n - abattement_salaires_pensions\n )\n", "start_line_number": 555, "stop_line_number": 571, "variables": [ "abattement_salaires_pensions", "rente_viagere_titre_onereux_net", "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements" ] } }, "json_type": "number", "label": "Traitements salaires pensions et rentes individuelles", "name": "traitements_salaires_pensions_rentes", "referring_variables": [ "prestations_familiales_base_ressources_individu", "revenu_categoriel_tspr" ], "start_line_number": 549, "stop_line_number": 571, "unit": "currency", "value_type": "float" }