Presentation of the 2021 budget (Primary Budget) of the Centre-Val de Loire Region by function and by nature of expenditure and revenue, in accordance with budgetary and accounting instruction M71.
The plan of accounts of the regions is structured around eight classes of accounts containing the usual accounting aggregates: capital assets, expenses, income...
* Class 1- Capital accounts
* Class 2- Capital Asset Accounts
* Class 3- Inventory and Outstanding Accounts
* Class 4 — Third Party Accounts
* Class 5 — Financial accounts
* Class 6 — Expense accounts
* Class 7 — Product accounts
* Class 8 — Special accounts
Presentation of Budget Instruction M71 2021:
<HTTPS://WWW.COLLECTIVITES-LOCALES.GOUV.FR/FINANCES-LOCALES/LINSTRUCTION-M71-COMPTABILITE-DES-REGIONS>
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