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Les immobilisations sont comptabilisées soit pour leur valeur d'apport, soit pour leur coût d'acquisition, soit pour leur coût de production, soit, en cas d'échange ou de donation, pour leur valeur vénale.

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R423-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900105", "@num": "R423-36", "#text": "Code de la construction et de l'habitation. - art. R423-36 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900108", "@num": "R423-37", "#text": "Code de la construction et de l'habitation. - art. R423-37 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899372", "@num": "R423-40", "#text": "Code de la construction et de l'habitation. - art. R423-40 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900114", "@num": "R423-41", "#text": "Code de la construction et de l'habitation. - art. R423-41 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900117", "@num": "R423-42", "#text": "Code de la construction et de l'habitation. - art. R423-42 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900120", "@num": "R423-43", "#text": "Code de la construction et de l'habitation. - art. R423-43 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900122", "@num": "R423-44", "#text": "Code de la construction et de l'habitation. - art. R423-44 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899373", "@num": "R423-45", "#text": "Code de la construction et de l'habitation. - art. R423-45 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900126", "@num": "R423-47", "#text": "Code de la construction et de l'habitation. - art. R423-47 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900128", "@num": "R423-48", "#text": "Code de la construction et de l'habitation. - art. R423-48 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900132", "@num": "R423-49", "#text": "Code de la construction et de l'habitation. - art. R423-49 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900134", "@num": "R423-50", "#text": "Code de la construction et de l'habitation. - art. R423-50 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899374", "@num": "R423-50-1", "#text": "Code de la construction et de l'habitation. - art. R423-50-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899375", "@num": "R423-51", "#text": "Code de la construction et de l'habitation. - art. R423-51 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900139", "@num": "R423-53", "#text": "Code de la construction et de l'habitation. - art. R423-53 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900141", "@num": "R423-54", "#text": "Code de la construction et de l'habitation. - art. R423-54 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900143", "@num": "R423-55", "#text": "Code de la construction et de l'habitation. - art. R423-55 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900147", "@num": "R423-57", "#text": "Code de la construction et de l'habitation. - art. R423-57 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900150", "@num": "R423-58", "#text": "Code de la construction et de l'habitation. - art. R423-58 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899376", "@num": "R423-59", "#text": "Code de la construction et de l'habitation. - art. R423-59 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899383", "@num": "R423-61", "#text": "Code de la construction et de l'habitation. - art. R423-61 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899384", "@num": "R423-61-1", "#text": "Code de la construction et de l'habitation. - art. R423-61-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900153", "@num": "R423-62", "#text": "Code de la construction et de l'habitation. - art. R423-62 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900159", "@num": "R423-64", "#text": "Code de la construction et de l'habitation. - art. R423-64 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900161", "@num": "R423-65", "#text": "Code de la construction et de l'habitation. - art. R423-65 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900165", "@num": "R423-66", "#text": "Code de la construction et de l'habitation. - art. R423-66 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900167", "@num": "R423-67", "#text": "Code de la construction et de l'habitation. - art. R423-67 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019113835", "@nor": "MLVU0770313D", "@num": "2008-648", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-648 du 1er juillet 2008 relatif au régime budgétaire et comptable des offices publics de l'habitat et modifiant le code de la construction et de l'habitation (partie réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019113835", "@c_titre_court": "Décret n°2008-648 du 1er juillet 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-648 du 1er juillet 2008 relatif au régime budgétaire et comptable des offices publics de l'habitat et modifiant le code de la construction et de l'habitation (partie réglementaire)", "@debut": "2008-07-04", "@id_txt": "LEGITEXT000019114042", "@c_titre_court": "Décret n°2008-648 du 1er juillet 2008" } ], "@ministere": "Ministère du logement et de la ville", "@date_publi": "2008-07-03", "@date_signature": "2008-07-01", "@num_parution_jo": "0154" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019114046", "@fin": "2999-01-01", "@num": "1", "@debut": "2008-07-04", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019113839", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Sct. Sous-section 1 : Dispositions communes applicables aux offices publics de l'habitat., Art. R*423-2, Art. R*423-2-3, Art. R*423-3, Art. R*423-4, Art. R*423-5, Art. R*423-6, Art. R*423-7, Art. R*423-8, Art. R*423-9, Art. R*423-10, Art. R*423-11, Art. R*423-12, Sct. Sous-section 2 : Dispositions particulières., Sct. Paragraphe 1 : Office public de l'habitat soumis au régime de la comptabilité publique., Art. R*423-13, Art. R*423-14, Art. R*423-15, Art. R*423-16, Art. R*423-17, Art. R*423-18, Art. R*423-19, Art. R*423-20, Art. R*423-21, Art. R*423-22, Art. R*423-23, Art. R*423-24, Sct. Paragraphe 2 : Offices publics de l'habitat soumis aux règles de la comptabilité de commerce., Art. R*423-25, Art. R*423-26, Art. R*423-27, Art. R*423-28, Sct. Paragraphe 1 : Dispositions applicables à tous les offices publics d'aménagement et de construction., Art. R*423-2-1, Art. R*423-2-2, Art. R*423-15-1, Art. R*423-30, Sct. Paragraphe 2 : Dispositions particulières aux offices publics d'aménagement et de construction soumis aux règles applicables aux entreprises de commerce., Art. R*423-31, Sct. Paragraphe 3 : Dispositions particulières aux offices publics d'aménagement et de construction soumis en matière financière et comptable aux règles de la comptabilité publique., Art. R423-32, Art. R423-32-1, Art. R423-32-2, Art. R423-32-3, Art. R423-32-4, Art. R423-32-5, Art. R423-32-6, Art. R423-32-7, Art. R423-33\n
\n

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A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. R423-34, Art. R423-35, Art. R423-36, Art. R423-37, Art. R423-40, Art. R423-41, Art. R423-42, Art. R423-43, Art. R423-44, Art. R423-45, Art. R423-47, Art. R423-48, Art. R423-49, Art. R423-50, Art. R423-50-1, Art. R423-51, Art. R423-53, Art. R423-54, Art. R423-55, Art. R423-57, Art. R423-58, Art. R423-59, Art. R423-61, Art. R423-61-1, Art. R423-62, Art. R*423-63, Art. R*423-63-1, Art. R423-64, Art. R423-65, Art. R423-66, Art. R423-67\n
\n

\n
" } }, "LEGIARTI000029556314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029556314", "URL": "article/LEGI/ARTI/00/00/29/55/63/LEGIARTI000029556314.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000029557582", "#text": "Code de la construction et de l'habitation. - Sous-section 3 : Dispositions particulières app... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557072", "@num": "R*423-1-4", "#text": "Code de la construction et de l'habitation. - art. R*423-1-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019116275", "@num": "R*423-10", "#text": "Code de la construction et de l'habitation. - art. R*423-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557584", "@num": "R*423-11", "#text": "Code de la construction et de l'habitation. - art. R*423-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557562", "@num": "R*423-12", "#text": "Code de la construction et de l'habitation. - art. R*423-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557133", "@num": "R*423-12-1", "#text": "Code de la construction et de l'habitation. - art. R*423-12-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557135", "@num": "R*423-17-1", "#text": "Code de la construction et de l'habitation. - art. R*423-17-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557551", "@num": "R*423-25", "#text": "Code de la construction et de l'habitation. - art. R*423-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557140", "@num": "R*423-29", "#text": "Code de la construction et de l'habitation. - art. R*423-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557547", "@num": "R*423-68", "#text": "Code de la construction et de l'habitation. - art. R*423-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557573", "@num": "R*423-7", "#text": "Code de la construction et de l'habitation. - art. R*423-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557579", "@num": "R*423-72", "#text": "Code de la construction et de l'habitation. - art. R*423-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557536", "@num": "R*423-74", "#text": "Code de la construction et de l'habitation. - art. R*423-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019116279", "@num": "R*423-8", "#text": "Code de la construction et de l'habitation. - art. R*423-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557568", "@num": "R*423-9", "#text": "Code de la construction et de l'habitation. - art. R*423-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899391", "@num": "R423-69", "#text": "Code de la construction et de l'habitation. - art. R423-69 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029557539", "@num": "R423-70", "#text": "Code de la construction et de l'habitation. - art. R423-70 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899395", "@num": "R423-71", "#text": "Code de la construction et de l'habitation. - art. R423-71 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899400", "@num": "R423-73", "#text": "Code de la construction et de l'habitation. - art. R423-73 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029555758", "@nor": "ETLL1323041D", "@num": "2014-1151", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1151 du 7 octobre 2014 relatif à diverses dispositions financières et comptables applicables aux organismes d'habitations à loyer modéré", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029555758", "@c_titre_court": "DÉCRET n°2014-1151 du 7 octobre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1151 du 7 octobre 2014 relatif à diverses dispositions financières et comptables applicables aux organismes d'habitations à loyer modéré", "@debut": "2014-10-10", "@id_txt": "LEGITEXT000029556310", "@c_titre_court": "DÉCRET n°2014-1151 du 7 octobre 2014" } ], "@ministere": "Ministère du logement, de l'égalité des territoires et de la ruralité", "@date_publi": "2014-10-09", "@date_signature": "2014-10-07", "@num_parution_jo": "0234" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029556314", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029555762", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. R*423-8, Art. R*423-10, Art. R423-69, Art. R423-71, Art. R423-73\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
Art. R*423-1-4, Art. R*423-7, Art. R*423-9, Art. R*423-11, Art. R*423-12, Art. R*423-12-1, Art. R*423-17-1, Art. R*423-25, Art. R*423-29, Sct. Sous-section 3 : Dispositions particulières applicables aux sociétés d'habitations à loyer modéré-Comptabilité, Art. R*423-68, Art. R423-70, Art. R*423-72, Art. R*423-74\n
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000029556314", "cible": false, "cidtexte": "LEGITEXT000006074096", "id": "LEGIARTI000019116279", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000019114046", "cible": false, "cidtexte": "LEGITEXT000006074096", "id": "LEGIARTI000019116279", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019116279", "liens_entrants": true }

Article R*423-8 AUTONOME ABROGE, en vigueur du 04/07/2008 au 10/10/2014 (Code de la construction et de l'habitation)