diff --git a/src/shared/js/finance/m52ToAggregated.js b/src/shared/js/finance/m52ToAggregated.js
index d70748ba..7d8285ad 100644
--- a/src/shared/js/finance/m52ToAggregated.js
+++ b/src/shared/js/finance/m52ToAggregated.js
@@ -1,1107 +1,1179 @@
-import {Record, OrderedSet as ImmutableSet} from 'immutable';
-import {isRF, isDF, isRI, isDI} from './rowFilters';
-
-/*
-    This file's very French and even Gironde-specific.
-    It describes, documents and encodes the rules that allows to get from
-    an "M52 budget" to a "budget agrégé"
-*/
-export const rules = Object.freeze({
-
-    /**
-     * Recettes de fonctionnement
-     */
-
-    'RF-1-1' : {
-        label: 'Taxe Foncière sur les propriétés bâties+rôles supplémentaires',
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isRF(m52Row) &&
-                ['73111', '7318'].includes(article);
-        }
-    }
-    ,
-    'RF-1-2' : {
-        label: "Cotisation sur la valeur ajoutée des entreprises (CVAE)",
-        filter(m52Row){
-            return isRF(m52Row) && ['7311', '73112'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-1-3': {
-        label: "Imposition forfaitaire pour les entreprises de réseaux (IFER)",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '73114';
-        }
-    },
-    'RF-1-4': { // should be 0 before 2016 and >0 in 2017
-        label: 'Reversement CVAE Région',
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '73123';
-        }
-    },
-    'RF-2-1': {
-        label: "Taxe Intérieure de Consommation sur les Produits Energétiques (TICPE)",
-        filter(m52Row){
-            return isRF(m52Row) && '7352' === m52Row['Nature'];
-        }
-    },
-    'RF-2-2': {
-        label: "Taxe Sur les Contrats d’Assurance (TSCA)",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '7342';
-        }
-    },
-    'RF-3': {
-        label: "Droits de mutation à titre onéreux (DMTO)",
-        filter(m52Row){
-            return isRF(m52Row) && ['7321', '7322', '7482'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-4-1': {
-        label: "Taxe d'aménagement (incluant les anciennes Taxe Départementale Espaces Naturels Sensibles (TDENS) et financement CAUE)",
-        filter(m52Row){
-            return isRF(m52Row) && ['7323', '7324', '7327'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-4-2': {
-        label: "Taxe sur l’électricité",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '7351';
-        }
-    },
-    'RF-4-3': {
-        label: "Redevance des mines",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '7353';
-        }
-    },
-    'RF-4-4': {
-        label: "autres fiscalités",
-        filter(m52Row){
-            return isRF(m52Row) && ['7362', '7388', '738'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-5-1': {
-        label: "Dotation Globale de Fonctionnement (DGF)",
-        filter(m52Row){
-            return isRF(m52Row) && ['7411', '74122', '74123'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-5-2': {
-        label: "Dotation Globale de Décentralisation (DGD)",
-        filter(m52Row){
-            return isRF(m52Row) && '7461' === m52Row['Nature'];
-        }
-    },
-    'RF-5-3': {
-        label: "Compensations fiscales",
-        filter(m52Row){
-            return isRF(m52Row) && ['74833', '74834', '74835'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-5-4': {
-        label: "Dotation de compensation de la réforme de la taxe professionnelle (DCRTP)",
-        filter(m52Row){
-            return isRF(m52Row) && '74832' === m52Row['Nature'];
-        }
-    },
-    'RF-5-5': {
-        label: "Fonds National de Garantie Individuelle de Ressources (FNGIR)",
-        filter(m52Row){
-            return isRF(m52Row) && '73121' === m52Row['Nature'];
-        }
-    },
-    'RF-5-6': {
-        label: "Autres dotations",
-        filter(m52Row){
-            return isRF(m52Row) && '744' === m52Row['Nature'];
-        }
-    },
-    'RF-6-1': {
-        label: "Indus RSA",
-        filter(m52Row){
-            // modifié pour le CA 2017
-            return isRF(m52Row) && ['75342', '75343', '7531'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-6-2': {
-        label: "Contributions de la Caisse nationale de solidarité pour l'autonomie (CNSA)",
-        filter(m52Row){
-            return isRF(m52Row) && ['747811', '747812'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-6-3': {
-        label: "Recouvrements sur bénéficiaires",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '7513';
-        }
-    },
-    'RF-6-4': {
-        // This didn't exist in 2015
-        // It was new in 2016 and put in R53*A74788
-        // Since 2017, it'll be as A7478141+A7478142
-        label: "Conférence des financeurs",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-
-            return isRF(m52Row) && (
-                ['7478141', '7478142'].includes(m52Row['Nature']) ||
-                (m52Row['Exercice'] === 2016 && m52Row['Nature'] === '74788' && fonction === '53')
-            )
-        }
-    },
-    'RF-6-5': {
-        label: "Autres",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f1 = fonction.slice(0, 1);
-            const otherRecetteSocialeIds = Object.keys(rules)
-                .filter(id => id !== 'RF-6-5' && id.startsWith('RF-6-'));
-
-            return isRF(m52Row) &&
-                m52Row['Nature'] !== '74783' &&
-                m52Row['Nature'] !== '775' &&
-                (f1 === '4' || f1 === '5') &&
-                otherRecetteSocialeIds.every(
-                    id => !rules[id].filter(m52Row)
-                )
-        }
-    },
-    'RF-7-1': {
-        label: "Fonds de Mobilisation Départementale pour l'Insertion (FMDI)",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '74783';
-        }
-    },
-    'RF-7-2': {
-        label: "Dotation de compensation peréquée DCP",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '73125';
-        }
-    },
-    'RF-7-3': {
-        label: "Fonds d'appui d'aide à domicile (CNSA AAD)",
-        status: 'TEMPORARY',
-        filter(m52Row){
-            //return isRF(m52Row) && m52Row['Nature'] === 'A74788';
-        }
-    },
-    'RF-7-4': {
-        label: "Fonds d'appui aux politiques d'insertion",
-        status: 'TEMPORARY',
-        filter(m52Row){
-            //return isRF(m52Row) && m52Row['Nature'] === 'A74718';
-        }
-    },
-    'RF-8-1': {
-        label: "Fonds de Péréquation DMTO et Fonds de solidarité",
-        filter(m52Row){
-            return isRF(m52Row) && ['7326', '73261', '73262'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-8-2': {
-        label: "Fonds exceptionnel pour les départements en difficulté",
-        status: 'TEMPORARY',
-        filter(m52Row){
-            //return isRF(m52Row) && m52Row['Nature'] === 'A74718';
-        }
-    },
-    'RF-9-1': {
-        label: "Produits des domaines (ventes)",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '752';
-        }
-    },
-    'RF-9-2': {
-        label: "Produits exceptionnels",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f1 = fonction.slice(0, 1);
-            return isRF(m52Row) && f1!=='4' && f1!=='5' && [
-                '7817', '7711', '7714', '7718',
-                '773', '7788', '7875', '7816', '7866'
-                // ajout de l'article 7866 pour le CA 2017
-            ].includes(m52Row['Nature']);
-        }
-    },
-    'RF-9-3': {
-        label: "Dotations et participations (dont fonds européens)",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f1 = fonction.slice(0, 1);
-
-            return isRF(m52Row) && f1!=='4' && f1!=='5' && [
-                '7475', '7476', '74771', '74772', '74778',
-                '74788', '74888', '74718', '7474', '7472',
-                '7473', '7478228'
-            ].includes(m52Row['Nature']);
-        }
-    },
-    'RF-9-4': {
-        label: "Restauration collège",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'] === '74881';
-        }
-    },
-    'RF-9-5': {
-        label: "Produits des services",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f1 = fonction.slice(0, 1);
-
-            return isRF(m52Row) && f1 !== '4' && f1 !== '5' && m52Row['Nature'].startsWith('70');
-        }
-    },
-    'RF-9-6': {
-        label: "Remboursement charges de personnels",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f1 = fonction.slice(0, 1);
-            return isRF(m52Row) && f1 !== '4' && f1 !=='5' && ['6419', '6459', '6479'].includes(m52Row['Nature']);
-        }
-    },
-    'RF-9-7': {
-        label: "Autres produits de gestions courants",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const article = m52Row['Nature'];
-            const f1 = fonction.slice(0, 1);
-            return isRF(m52Row) &&
-                f1 !== '4' && f1 !== '5' &&
-                article.startsWith('75') &&
-                article !== '752' &&
-                article !== '7513' &&
-                article !== '75342' &&
-                article !== '75343' &&
-                // article exclus pour le CA 2017
-                article !== '7511' &&
-                article !== '7535' &&
-                article !== '7533' &&
-                article !== '7512' &&
-
-                article !== '7531';
-        }
-    },
-    'RF-9-8': {
-        label: "Produits financiers",
-        filter(m52Row){
-            return isRF(m52Row) && m52Row['Nature'].startsWith('76');
-        }
-    },
-
-    /**
-     * Dépenses de fonctionnement
-     */
-
-    'DF-1-1-1': {
-        label: "Pour les personnes handicapées",
-        filter(m52Row){
-            return isDF(m52Row) && ['652221', '65242'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-1-2': {
-        label: "Frais d’hébergement - Pour les personnes âgées",
-        filter(m52Row){
-            return isDF(m52Row) && ['652224', '65243'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-1-3': {
-        label: "Liés à l’enfance",
-        // Also contains R51 A65111 from a correction
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-
-            return isDF(m52Row) &&
-                (
-                        fonction.slice(0, 2) === '51' &&
-                        (
-                            [
-                                "6132", "6135", "6184",
-                                "6234", "6245",
-                                "65221", "652222", "65223", "65228",
-                                "6523", "652411", "652412", "652415", "652418",
-                                "65821", "6718", "6336"
-                            ].includes(article) ||
-                            article.startsWith('64')
-                        )
-                     ||
-                    (fonction === '50' && article === '64121') ||
-                    (fonction === '50' && article === '64126')
-                );
-        }
-    },
-    'DF-1-2': {
-        label: "Revenu de Solidarité Active (RSA)",
-        filter(m52Row){
-            return isDF(m52Row) && ['6515', '65171', '65172'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-3': {
-        label: "Prestation Compensatoire du Handicap (PCH) + Allocation Compensatrice aux Tierces Personnes (ACTP)",
-        filter(m52Row){
-            return isDF(m52Row) && ['6511211', '6511212', '651128', '651122'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-4': {
-        label: "Allocation Personnalisée d’Autonomie (APA)",
-        filter(m52Row){
-            return isDF(m52Row) && ['651141', '651142', '651143', '651144', '651148'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-5': {
-        label: "Préventions enfants",
-        // Also contains R51 A65111 from a correction
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-
-            return isDF(m52Row) &&
-                fonction.slice(0, 2) === '51' &&
-                ['652416', '6514'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-6': {
-        label: "Subventions sociales",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const art = m52Row['Nature'];
-            const f1 = fonction.slice(0, 1);
-            return isDF(m52Row) &&
-                (f1 === '4' || f1 === '5') &&
-                art.startsWith('657') &&
-                fonction !== '51';
-        }
-    },
-    'DF-1-7-1': {
-        label: "Autres divers enfants",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-
-            return isDF(m52Row) &&
-                fonction.slice(0, 2) === '51' &&
-                [
-                    "6068", "6188", "616", "62268", "6227",
-                    "62878", "654", "6541", "6542", "6568",
-                    "65734", "65737", "6574", "673", "6745"
-                ].includes(m52Row['Nature']);
-        }
-    },
-    'DF-1-7-2': {
-        label: "Divers social - Autres",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const art = m52Row['Nature'];
-            const f1 = fonction.slice(0, 1);
-            const parPrestationRuleIds = Object.keys(rules).filter(id => id.startsWith('DF-1-') && id !== 'DF-1-7-2');
-
-            return isDF(m52Row) &&
-                (f1 === '4' || f1 === '5') &&
-                (
-                    art.startsWith('60') || art.startsWith('61') || art.startsWith('62') ||
-                    art.startsWith('63') || art.startsWith('65') || art.startsWith('67')
-                ) &&
-                parPrestationRuleIds.every(
-                    id => !rules[id].filter(m52Row)
-                )  &&
-                !(art === '6556' && fonction === '58') &&
-                !(art === '6568' && fonction === '52') &&
-                !(art === '6526' && fonction === '51') &&
-                !(art === '6513' && fonction === '52') &&
-                !(art === '6336') &&
-                !(art === '6218') &&
-                !(art === '6245' && fonction === '568') &&
-                !(art === '6245' && fonction === '52') &&
-                !(art === '65111' && fonction === '51') &&
-                !((art === '65113' || art === '6568') && fonction.startsWith('53'));
-        }
-    },
-    'DF-1-8': {
-        label: "Conférence des financeurs",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-
-            return isDF(m52Row) &&
-                fonction.startsWith('53') &&
-                [
-                    "65113", "6568"
-                ].includes(m52Row['Nature']);
-        }
-    },
-    'DF-2-1': {
-        label: "Personnes en difficultés",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDF(m52Row) && (f2 === '54' || f2 === '56') &&
-                article !== '6568' &&
-                article !== '6513' &&
-                !article.startsWith('64') &&
-                article !== '6336' &&
-                article !== '6245';
-        }
-    },
-    'DF-2-2': {
-        label: "Personnes handicapées",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDF(m52Row) && f2 === '52' &&
-                article !== '6568' &&
-                article !== '6513' &&
-                !article.startsWith('64') &&
-                article !== '6336' &&
-                article !== '6245';
-        }
-    },
-    'DF-2-3': {
-        label: "Personnes âgées",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-            return isDF(m52Row) && (f2 === '55' || f2 === '53') &&
-                article !== '6513' &&
-                !article.startsWith('64') &&
-                article !== '6336' &&
-                article !== '6245';
-        }
-    },
-    'DF-2-4': {
-        label: "Enfance",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-            return isDF(m52Row) &&
-                (
-                    (f2 === '51' && article !== '6526') ||
-                    (f2 === '50' && article === '64121') ||
-                    (f2 === '50' && article === '64126')
-                )
-        }
-    },
-    'DF-2-5': {
-        label: "Autres",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const article = m52Row['Nature'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDF(m52Row) &&
-                ['58', '50', '40', '41', '42', '48'].includes(f2) &&
-                !(article === '6556' && fonction === '58')
-                 && !article.startsWith('64')
-                 && article !== '6336' &&
-                article !== '6218';
-        }
-    },
-
-    'DF-3-1': {
-        label: "Service Départemental d'Incendie et de Secours (SDIS)",
-        filter(m52Row){
-            return isDF(m52Row) && m52Row['Nature'] === '6553';
-        }
-    },
-    'DF-3-2': {
-        label: "Transports",
-        filter(m52Row){
-            const f = m52Row['Fonction'];
-            const f1 = f.slice(0, 1);
-            const article = m52Row['Nature']
-
-            return isDF(m52Row) && (
-                (f1 === '8' && !article.startsWith('64') && article !== '6336') ||
-                (
-                    f === '568' &&
-                    (
-                        article === '6245' ||
-                        article === '6336' ||
-                        article === '6218'
-                    )
-                )
-            )
-        }
-    },
-    'DF-3-3': {
-        label: "Transports des étudiants et des élèves handicapés",
-        filter(m52Row){
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDF(m52Row) &&
-                f2 === '52' &&
-                ['6245', '6513', '6568'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-3-4': {
-        label: "Prévention spécialisée",
-        filter(m52Row){
-            const f = m52Row['Fonction'];
-            return isDF(m52Row) && ['6526', '6563'].includes(m52Row['Nature']) && f === '51';
-        }
-    },
-    'DF-3-5': {
-        label: "Dotation de fonctionnement des collèges",
-        filter(m52Row){
-            return isDF(m52Row) && ['65511', '65512'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-3-6': {
-        label: "Subventions de fonctionnement",
-        filter(m52Row){
-            const art = m52Row['Nature'];
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            return isDF(m52Row) &&
-                [
-                    "65731", "65732", "65733", "65734", "65735",
-                    "65736", "65737", "65738", "6574"
-                ].includes(art) &&
-                !( art.startsWith('657') && (f1 === '4' || f1 === '5' || f1 === '8'));
-        }
-    },
-    'DF-3-7-1': {
-        label: "Fond social logement FSL",
-        filter(m52Row){
-            const f2 = m52Row['Fonction'].slice(0, 2);
-
-            return isDF(m52Row) &&
-                (f2 === '72') &&
-                ('6556' === m52Row['Nature'] ||
-                '65561' === m52Row['Nature']);
-        }
-    },
-    'DF-3-7-2': {
-        label: "Bourses départementales",
-        filter(m52Row){
-            const f2 = m52Row['Fonction'].slice(0, 2);
-            return isDF(m52Row) && m52Row['Nature'] === '6513' &&
-            f2 !== '52' && f2 !== '81';
-        }
-    },
-    'DF-3-7-3': {
-        label: "Participation diverses",
-        filter(m52Row){
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const f2 = m52Row['Fonction'].slice(0, 2);
-
-            return isDF(m52Row) &&
-            (
-              f1 !== '4' && f1 !== '5' && f1 !== '8' &&
-              ['6512', '65568'].includes(m52Row['Nature'])
-            ) ||
-            (
-              m52Row['Nature'] === '6556' && m52Row['Fonction'] === '58'
-            ) ||
-            (
-              f1 !== '4' && f1 !== '5' && f1 !== '8' && f2 !== '91' &&
-              ['6561', '6568'].includes(m52Row['Nature'])
-            );
-
-        }
-    },
-    'DF-4': {
-        label: "Frais de personnel",
-        filter(m52Row, exer){
-            const chap = m52Row['Chapitre'];
-            const art = m52Row['Nature'];
-            const f = m52Row['Fonction'];
-            const f2 = f.slice(0, 2);
-
-            return isDF(m52Row) && 
-                (
-                    (
-                        chap === '012' ||
-                        (
-                            (art.startsWith('64') || art === '6218' || art === '6336') &&
-                            (chap === '015' || chap === '016' || chap === '017')
-                        )
-                    ) &&
-                    !((art.startsWith('64') || art === '6336') && f2 === '51') &&
-                    !(art === '6336' && f === '568') &&
-                    !((art === '64126' || art === '64121') && f2 === '50') &&
-                    !(
-                        // These lines should be added only for 2017 and later
-                        exer < 2017 && 
-                        (
-                            (art === '6451' && f === '50') ||
-                            (art === '6453' && f === '50') ||
-                            (art === '6454' && f === '50')
-                        )
-                    )
-                ) 
-                
-        }
-    },
-    'DF-5': {
-        label: "Péréquation verticale",
-        filter(m52Row){
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-            ['73913', '73914', '73926', '739261', '739262'].includes(art);
-        }
-    },
-    'DF-6-1-1': {
-        label: "Achats et fournitures",
-        filter(m52Row){
-            const f3 = m52Row['Fonction'].slice(0, 3);
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) && art.startsWith('60') &&
-                !(['4', '5', '8'].includes(f1)) &&
-                !(f3 === '621');
-        }
-    },
-    'DF-6-1-2': {
-        label: "Prestations de services (entretien et réparation, assurances, locations, frais divers, formation, colloques…)",
-        filter(m52Row){
-            const f3 = m52Row['Fonction'].slice(0, 3);
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-                art.startsWith('61') &&
-                !(['4', '5', '8'].includes(f1)) &&
-                !(f3 === '621');
-        }
-    },
-    'DF-6-1-3': {
-        label: "Frais divers (honoraires, conseils, reception, frais télécom, affranchissement, services bancaires…)",
-        filter(m52Row){
-            const f3 = m52Row['Fonction'].slice(0, 3);
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-                art.startsWith('62') &&
-                !(['4', '5', '8'].includes(f1)) &&
-                !(f3 === '621') &&
-                art !== '6218';
-        }
-    },
-    'DF-6-1-4': {
-        label: "Autres impôts et taxes",
-        filter(m52Row){
-            const f3 = m52Row['Fonction'].slice(0, 3);
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-                art.startsWith('63') &&
-                !(['4', '5', '8'].includes(f1)) &&
-                !(f3 === '621') &&
-                art !== '6336';
-        }
-    },
-    'DF-6-2': {
-        label: "Dépenses de voirie",
-        filter(m52Row){
-            const art = m52Row['Nature'];
-            const f3 = m52Row['Fonction'].slice(0, 3);
-
-            return isDF(m52Row) &&
-                f3 === '621' &&
-                (art.startsWith('60') || art.startsWith('61') || art.startsWith('62') || art.startsWith('63')) &&
-                art !== '6336' &&
-                art !== '6215';
-        }
-    },
-
-
-    'DF-6-3-1': {
-        label: "Questure/indemnités des élus",
-        filter(m52Row){
-            return isDF(m52Row) &&
-            [
-                "65861", "65862", "6531", "6532", "6533",
-                "6534", "65372", '6535'
-            ].includes(m52Row['Nature']);
-        }
-    },
-    'DF-6-3-2': {
-        label: "Charges exceptionnelles et provisions",
-        filter(m52Row){
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-                (art.startsWith('67') || art.startsWith('68')) &&
-                !(['4', '5', '8'].includes(f1));
-        }
-    },
-    'DF-6-3-3': {
-        label: "Autres",
-        filter(m52Row){
-            const f1 = m52Row['Fonction'].slice(0, 1);
-            const art = m52Row['Nature'];
-
-            return isDF(m52Row) &&
-                (
-                    (art.startsWith('73') &&
-                    !['73913', '73914', '73926', '739261', '739262'].includes(art)
-                ) ||
-                ['654', '6541', '6542', '6581', '65821', '65888', '65661'].includes(art)
-                ) &&
-                !(['4', '5', '8'].includes(f1));
-        }
-    },
-    'DF-6-4': {
-        label: "Dotations transferts",
-        filter(m52Row){
-            const art = m52Row['Nature'];
-            const f2 = m52Row['Fonction'].slice(0, 2);
-
-            return isDF(m52Row) &&
-                (
-                  f2 === '91' &&
-                ['6561', '6568'].includes(art)
-              ) ||
-              ['65542'].includes(m52Row['Nature']);
-        }
-    },
-    'DF-7': {
-        label: "Intérêts des emprunts",
-        filter(m52Row){
-            return isDF(m52Row) && m52Row['Nature'].startsWith('66');
-        }
-    },
-
-    /**
-     * Recettes d’investissement
-     */
-
-    'RI-1':{
-        label: "Fonds de Compensation de la Taxe sur la Valeur Ajoutée (FCTVA)",
-        filter(m52Row){
-            return isRI(m52Row) && m52Row['Nature'] === '10222';
-        }
-    },
-    'RI-2':{
-        label: "Dotation Décentralisée pour l’Equipement des collèges (DDEC)",
-        filter(m52Row){
-            return isRI(m52Row) && m52Row['Nature'] === '1332';
-        }
-    },
-    'RI-3':{
-        label: "Dotation Globale d’Equipement (DGE)",
-        filter(m52Row){
-            return isRI(m52Row) && (m52Row['Nature'] === '1341' || m52Row['Nature'] === '10221');
-        }
-    },
-    'RI-4': {
-        label: "Subventions",
-        filter(m52Row){
-            const art = m52Row['Nature'];
-            return isRI(m52Row) &&
-                art !== '1332' && art !== '1341' && art !== '1335' && art !== '1345' &&
-                (art.startsWith('13') || art.startsWith('204'))
-        }
-    },
-    'RI-5': {
-        label: "Divers",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isRI(m52Row) &&
-                article !== '204' &&
-                (
-                    ["165", "1676", "454121", "454421", "454428", "45821", '1335', '1345'].includes(article) ||
-                    ['20', '21', '22', '23', '26', '27'].includes(m52Row['Chapitre'])
-                )
-        }
-    },
-    'RI-6': {
-        label: "Cessions",
-        filter(m52Row){
-            // The choice of picking from "Recette de Fonctionnement" (RF) and not RI is deliberate
-            return isRF(m52Row) && m52Row['Nature'] === '775';
-        }
-    },
-    'RI-EM-1': {
-        label: "Emprunt nouveau",
-        filter(m52Row){
-            return isRI(m52Row) && ["1641", "16311", "167", "168","1631","16811"].includes(m52Row['Nature']);
-        }
-    },
-    'RI-EM-2': {
-        label: "OCLT",
-        filter(m52Row){
-            return isRI(m52Row) && ["16441"].includes(m52Row['Nature']);
-        }
-    },
-
-    /**
-     * Dépenses d’investissement
-     */
-
-
-    'DI-1-1': {
-        label: "Collèges",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f3 = fonction.slice(0, 3);
-
-            return isDI(m52Row) &&
-                (
-                    article.startsWith('20') ||
-                    article.startsWith('21') ||
-                    article.startsWith('23')
-                ) &&
-                !article.startsWith('204') &&
-                f3 === '221';
-        }
-    },
-    'DI-1-2': {
-        label: "Routes",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f3 = fonction.slice(0, 3);
-
-            return isDI(m52Row) &&
-                (
-                    article.startsWith('20') ||
-                    article.startsWith('21') ||
-                    article.startsWith('23') ||
-                    // ajout des investissements effectués pour le compte de tiers articles 1321/1324 fonction 621
-                    article.startsWith('13')
-                ) &&
-                !article.startsWith('204') &&
-                ['621', '622', '628'].includes(f3);
-        }
-    },
-    'DI-1-3': {
-        label: "Bâtiments",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f3 = fonction.slice(0, 3);
-
-            return isDI(m52Row) &&
-                (
-                  (
-                    article.startsWith('20') ||
-                    article.startsWith('21') ||
-                    article.startsWith('23')
-                  ) &&
-                !article.startsWith('204') &&
-                !['221', '621', '622', '628', '738'].includes(f3) ||
-                article === '1322'
-              );
-        }
-    },
-    'DI-1-4': {
-        label: "Aménagement",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f3 = fonction.slice(0, 3);
-
-            return isDI(m52Row) &&
-                (
-                    ([
-                        "1311", "2031", "2111", "2157",
-                        "2182", "21848", "2312", "231351", "2314",
-                        "23152", "23153"
-                    ].includes(article) &&
-                    f3 === '738' ) ||
-                    article === '45441'
-                );
-        }
-    },
-    'DI-1-5': {
-        label: "Autres",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            //const otherEquipementPropreRuleIds = Object.keys(rules).filter(id => id.startsWith('DI-1') && id !== 'DI-1-4');
-
-            return isDI(m52Row) && article === '1675';
-            /* &&
-            otherEquipementPropreRuleIds.every(
-                id => !rules[id].filter(m52Row)
-            );*/
-        }
-    },
-
-
-
-    'DI-2-1': {
-        label: "subventions aux communes",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDI(m52Row) &&
-                f2 !== '72' &&
-                ['20414', '204141', '204142'].includes(article);
-        }
-    },
-    'DI-2-2': {
-        label: "logement",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDI(m52Row) &&
-                ['204142', '204182', '20422'].includes(article) &&
-                f2 === '72';
-        }
-    },
-    'DI-2-3': {
-        label: "sdis",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isDI(m52Row) && article === '2041781';
-        }
-    },
-    'DI-2-4': {
-        label: "subventions tiers (hors sdis)",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-
-            return isDI(m52Row) &&
-                [
-                    "204112", "204113", "204122", "204131", "204132",
-                    "204151", "204152", "204162", "2041721", "2041722",
-                    "2041782", "204181", "204182", "204182", "20421",
-                    "20422", "20431", '2761', '261', '20421', '204183',
-                    '204113', '1321','2748','1328','13278'
-                ].includes(article) &&
-                fonction !== '72' &&
-                !(article === '204152' && fonction === '93') &&
-                !(article === '1321' && fonction === '621') &&
-                !(article === '204182' && fonction === '68');
-        }
-    },
-    'DI-2-5': {
-        label: "LGV",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDI(m52Row) &&
-                "204182" === article &&
-                f2 === '68';
-        }
-    },
-    'DI-2-6': {
-        label: "Gironde Numérique",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-            const fonction = m52Row['Fonction'];
-            const f2 = fonction.slice(0, 2);
-
-            return isDI(m52Row) &&
-                "204152" === article &&
-                f2 === '93';
-        }
-    },
-
-    'DI-EM-1': {
-        label: "Amortissement emprunt",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isDI(m52Row) && ["1641", "16311", "167", "168", '16811'].includes(article);
-        }
-    },
-    'DI-EM-2': {
-        label: "Amortissement OCLT",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isDI(m52Row) && ["16441"].includes(article);
-        }
-    },
-    'DI-EM-3': {
-        label: "Divers emprunts",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isDI(m52Row) && ['1672', '165', '275'].includes(article);
-        }
-    },
-
-    // 2 lignes en DI et RI qui s'annulent
-    'REAM-OCLT-1': {
-        label: "Refinancement dette",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return (isDI(m52Row) || isRI(m52Row)) && article === '166';
-        }
-    },
-    // 2 lignes en DI et RI qui s'annulent
-    'REAM-OCLT-2': {
-        label: "Opération tirage ligne de trésorerie",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return (isDI(m52Row) || isRI(m52Row)) && article === '16449';
-        }
-    },
-
-    'EXC': {
-        label: "Excédents",
-        filter(m52Row){
-            const article = m52Row['Nature'];
-
-            return isRI(m52Row) && article === '1068';
-        }
-    }
-});
-
-
-
-const AggregatedInstructionRowRecord = Record({
-    "id": undefined,
-    "Libellé": undefined,
-    "Statut": undefined,
-    "M52Rows": undefined,
-    "Montant": 0
-});
-
-
-
-function makeAggregatedInstructionRowRecord(id, rows, corrections, exer){
-    const rule = rules[id];
-
-    let relevantDocBudgRows = rows.filter(r => rule.filter(r, exer)).union(corrections);
-
-    return AggregatedInstructionRowRecord({
-        id,
-        "Libellé": rule.label,
-        "Statut": rule.status,
-        "M52Rows": relevantDocBudgRows,
-        "Montant": relevantDocBudgRows.reduce(((acc, r) => {
-            return acc + r["MtReal"];
-        }), 0)
-    })
-}
-
-export default function convert(docBudg, corrections = []){
-
-    const yearCorrections = corrections.filter(c => c['Exer'] === docBudg['Exer']);
-
-    return ImmutableSet(
-        Object.keys(rules)
-        .map(id => makeAggregatedInstructionRowRecord(
-            id,
-            docBudg.rows,
-            yearCorrections.filter(c => c['splitFor'] === id),
-            docBudg['Exer']
-        ))
-    )
-}
+import {Record, OrderedSet as ImmutableSet} from 'immutable';
+import {isRF, isDF, isRI, isDI} from './rowFilters';
+
+/*
+    This file's very French and even Gironde-specific.
+    It describes, documents and encodes the rules that allows to get from
+    an "M52 budget" to a "budget agrégé"
+*/
+export const rules = Object.freeze({
+
+    /**
+     * Recettes de fonctionnement
+     */
+
+    'RF-1-1' : {
+        label: 'Taxe Foncière sur les propriétés bâties+rôles supplémentaires',
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isRF(m52Row) &&
+                ['73111', '7318'].includes(article);
+        }
+    }
+    ,
+    'RF-1-2' : {
+        label: "Cotisation sur la valeur ajoutée des entreprises (CVAE)",
+        filter(m52Row){
+            return isRF(m52Row) && ['7311', '73112'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-1-3': {
+        label: "Imposition forfaitaire pour les entreprises de réseaux (IFER)",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '73114';
+        }
+    },
+    'RF-1-4': { // should be 0 before 2016 and >0 in 2017
+        label: 'Reversement CVAE Région',
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '73123';
+        }
+    },
+    'RF-2-1': {
+        label: "Taxe Intérieure de Consommation sur les Produits Energétiques (TICPE)",
+        filter(m52Row){
+            return isRF(m52Row) && '7352' === m52Row['Nature'];
+        }
+    },
+    'RF-2-2': {
+        label: "Taxe Sur les Contrats d’Assurance (TSCA)",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '7342';
+        }
+    },
+    'RF-3': {
+        label: "Droits de mutation à titre onéreux (DMTO)",
+        filter(m52Row){
+            return isRF(m52Row) && ['7321', '7322', '7482'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-4-1': {
+        label: "Taxe d'aménagement (incluant les anciennes Taxe Départementale Espaces Naturels Sensibles (TDENS) et financement CAUE)",
+        filter(m52Row){
+            return isRF(m52Row) && ['7323', '7324', '7327'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-4-2': {
+        label: "Taxe sur l’électricité",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '7351';
+        }
+    },
+    'RF-4-3': {
+        label: "Redevance des mines",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '7353';
+        }
+    },
+    'RF-4-4': {
+        label: "autres fiscalités",
+        filter(m52Row){
+            return isRF(m52Row) && ['7362', '7388', '738'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-5-1': {
+        label: "Dotation Globale de Fonctionnement (DGF)",
+        filter(m52Row){
+            return isRF(m52Row) && ['7411', '74122', '74123'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-5-2': {
+        label: "Dotation Globale de Décentralisation (DGD)",
+        filter(m52Row){
+            return isRF(m52Row) && '7461' === m52Row['Nature'];
+        }
+    },
+    'RF-5-3': {
+        label: "Compensations fiscales",
+        filter(m52Row){
+            return isRF(m52Row) && ['74833', '74834', '74835'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-5-4': {
+        label: "Dotation de compensation de la réforme de la taxe professionnelle (DCRTP)",
+        filter(m52Row){
+            return isRF(m52Row) && '74832' === m52Row['Nature'];
+        }
+    },
+    'RF-5-5': {
+        label: "Fonds National de Garantie Individuelle de Ressources (FNGIR)",
+        filter(m52Row){
+            return isRF(m52Row) && '73121' === m52Row['Nature'];
+        }
+    },
+    'RF-5-6': {
+        label: "Autres dotations",
+        filter(m52Row){
+            return isRF(m52Row) && '744' === m52Row['Nature'];
+        }
+    },
+    'RF-6-1': {
+        label: "Indus RSA",
+        filter(m52Row){
+            // modifié pour le CA 2017
+            return isRF(m52Row) && ['75342', '75343', '7531'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-6-2': {
+        label: "Contributions de la Caisse nationale de solidarité pour l'autonomie (CNSA)",
+        filter(m52Row){
+            return isRF(m52Row) && ['747811', '747812'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-6-3': {
+        label: "Recouvrements sur bénéficiaires",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '7513';
+        }
+    },
+    'RF-6-4': {
+        // This didn't exist in 2015
+        // It was new in 2016 and put in R53*A74788
+        // Since 2017, it'll be as A7478141+A7478142
+        label: "Conférence des financeurs",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+
+            return isRF(m52Row) && (
+                ['7478141', '7478142'].includes(m52Row['Nature']) ||
+                (m52Row['Exercice'] === 2016 && m52Row['Nature'] === '74788' && fonction === '53')
+            )
+        }
+    },
+    'RF-6-5': {
+        label: "Autres",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f1 = fonction.slice(0, 1);
+            const otherRecetteSocialeIds = Object.keys(rules)
+                .filter(id => id !== 'RF-6-5' && id.startsWith('RF-6-'));
+
+            return isRF(m52Row) &&
+                m52Row['Nature'] !== '74783' &&
+                m52Row['Nature'] !== '775' &&
+                (f1 === '4' || f1 === '5') &&
+                otherRecetteSocialeIds.every(
+                    id => !rules[id].filter(m52Row)
+                )
+        }
+    },
+    'RF-7-1': {
+        label: "Fonds de Mobilisation Départementale pour l'Insertion (FMDI)",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '74783';
+        }
+    },
+    'RF-7-2': {
+        label: "Dotation de compensation peréquée DCP",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '73125';
+        }
+    },
+    'RF-7-3': {
+        label: "Fonds d'appui d'aide à domicile (CNSA AAD)",
+        status: 'TEMPORARY',
+        filter(m52Row){
+            //return isRF(m52Row) && m52Row['Nature'] === 'A74788';
+        }
+    },
+    'RF-7-4': {
+        label: "Fonds d'appui aux politiques d'insertion",
+        status: 'TEMPORARY',
+        filter(m52Row){
+            //return isRF(m52Row) && m52Row['Nature'] === 'A74718';
+        }
+    },
+    'RF-8-1': {
+        label: "Fonds de Péréquation DMTO et Fonds de solidarité",
+        filter(m52Row){
+            return isRF(m52Row) && ['7326', '73261', '73262'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-8-2': {
+        label: "Fonds exceptionnel pour les départements en difficulté",
+        status: 'TEMPORARY',
+        filter(m52Row){
+            //return isRF(m52Row) && m52Row['Nature'] === 'A74718';
+        }
+    },
+    'RF-9-1': {
+        label: "Produits des domaines (ventes)",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '752';
+        }
+    },
+    'RF-9-2': {
+        label: "Produits exceptionnels",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f1 = fonction.slice(0, 1);
+            return isRF(m52Row) && f1!=='4' && f1!=='5' && [
+                '7817', '7711', '7714', '7718',
+                '773', '7788', '7875', '7816', '7866'
+                // ajout de l'article 7866 pour le CA 2017
+            ].includes(m52Row['Nature']);
+        }
+    },
+    'RF-9-3': {
+        label: "Dotations et participations (dont fonds européens)",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f1 = fonction.slice(0, 1);
+
+            return isRF(m52Row) && f1!=='4' && f1!=='5' && [
+                '7475', '7476', '74771', '74772', '74778',
+                '74788', '74888', '74718', '7474', '7472',
+                '7473', '7478228'
+            ].includes(m52Row['Nature']);
+        }
+    },
+    'RF-9-4': {
+        label: "Restauration collège",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'] === '74881';
+        }
+    },
+    'RF-9-5': {
+        label: "Produits des services",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f1 = fonction.slice(0, 1);
+
+            return isRF(m52Row) && f1 !== '4' && f1 !== '5' && m52Row['Nature'].startsWith('70');
+        }
+    },
+    'RF-9-6': {
+        label: "Remboursement charges de personnels",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f1 = fonction.slice(0, 1);
+            return isRF(m52Row) && f1 !== '4' && f1 !=='5' && ['6419', '6459', '6479'].includes(m52Row['Nature']);
+        }
+    },
+    'RF-9-7': {
+        label: "Autres produits de gestions courants",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const article = m52Row['Nature'];
+            const f1 = fonction.slice(0, 1);
+            return isRF(m52Row) &&
+                f1 !== '4' && f1 !== '5' &&
+                article.startsWith('75') &&
+                article !== '752' &&
+                article !== '7513' &&
+                article !== '75342' &&
+                article !== '75343' &&
+                // article exclus pour le CA 2017
+                article !== '7511' &&
+                article !== '7535' &&
+                article !== '7533' &&
+                article !== '7512' &&
+                article !== '7531';
+        }
+    },
+    'RF-9-8': {
+        label: "Produits financiers",
+        filter(m52Row){
+            return isRF(m52Row) && m52Row['Nature'].startsWith('76');
+        }
+    },
+
+    /**
+     * Dépenses de fonctionnement
+     */
+
+    'DF-1-1-1': {
+        label: "Pour les personnes handicapées",
+        filter(m52Row){
+            return isDF(m52Row) && ['652221', '65242'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-1-2': {
+        label: "Frais d’hébergement - Pour les personnes âgées",
+        filter(m52Row){
+            return isDF(m52Row) && ['652224', '65243'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-1-3': {
+        label: "Liés à l’enfance",
+        // Also contains R51 A65111 from a correction
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+
+            return isDF(m52Row) &&
+                (
+                        fonction.slice(0, 2) === '51' &&
+                        (
+                            [
+                                "6132", "6135", "6184",
+                                "6234", "6245",
+                                "65221", "652222", "65223", "65228",
+                                "6523", "652411", "652412", "652415", "652418",
+                                "65821", "6718", "6336"
+                            ].includes(article) ||
+                            article.startsWith('64')
+                        )
+                     ||
+                    (fonction === '50' && article === '64121') ||
+                    (fonction === '50' && article === '64126')
+                );
+        }
+    },
+    'DF-1-2': {
+        label: "Revenu de Solidarité Active (RSA)",
+        filter(m52Row){
+            return isDF(m52Row) && ['6515', '65171', '65172'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-3': {
+        label: "Prestation Compensatoire du Handicap (PCH) + Allocation Compensatrice aux Tierces Personnes (ACTP)",
+        filter(m52Row){
+            return isDF(m52Row) && ['6511211', '6511212', '651128', '651122'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-4': {
+        label: "Allocation Personnalisée d’Autonomie (APA)",
+        filter(m52Row){
+            return isDF(m52Row) && ['651141', '651142', '651143', '651144', '651148'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-5': {
+        label: "Préventions enfants",
+        // Also contains R51 A65111 from a correction
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+
+            return isDF(m52Row) &&
+                fonction.slice(0, 2) === '51' &&
+                ['652416', '6514','65111'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-6': {
+        label: "Subventions sociales",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const art = m52Row['Nature'];
+            const f1 = fonction.slice(0, 1);
+            return isDF(m52Row) &&
+                (f1 === '4' || f1 === '5') &&
+                art.startsWith('657') &&
+                fonction !== '51';
+        }
+    },
+    'DF-1-7-1': {
+        label: "Autres divers enfants",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+
+            return isDF(m52Row) &&
+                fonction.slice(0, 2) === '51' &&
+                [
+                    "6068", "6188", "616", "62268", "6227",
+                    "62878", "654", "6541", "6542", "6568",
+                    "65734", "65737", "6574", "673", "6745"
+                ].includes(m52Row['Nature']);
+        }
+    },
+    'DF-1-7-2': {
+        label: "Divers social - Autres",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const art = m52Row['Nature'];
+            const f1 = fonction.slice(0, 1);
+            const parPrestationRuleIds = Object.keys(rules).filter(id => id.startsWith('DF-1-') && id !== 'DF-1-7-2');
+
+            return isDF(m52Row) &&
+                (f1 === '4' || f1 === '5') &&
+                (
+                    art.startsWith('60') || art.startsWith('61') || art.startsWith('62') ||
+                    art.startsWith('63') || art.startsWith('65') || art.startsWith('67')
+                ) &&
+                parPrestationRuleIds.every(
+                    id => !rules[id].filter(m52Row)
+                )  &&
+                !(art === '6556' && fonction === '58') &&
+                !(art === '6568' && fonction === '52') &&
+                !(art === '6526' && fonction === '51') &&
+                !(art === '6513' && fonction === '52') &&
+                !(art === '6336') &&
+                !(art === '6218') &&
+                !(art === '6245' && fonction === '568') &&
+                !(art === '6245' && fonction === '52') &&
+                !(art === '65111' && fonction === '51') &&
+                !((art === '65113' || art === '6568') && fonction.startsWith('53'));
+        }
+    },
+    'DF-1-8': {
+        label: "Conférence des financeurs",
+
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+
+            return isDF(m52Row) &&
+                (
+                    article === '65113' && fonction === 53
+                ) &&
+                (
+                    (article === '65113' || article === '6568') && (fonction === '531' || fonction === '532')
+                )
+            ;
+        }
+    },
+    'DF-2-1': {
+        label: "Personnes en difficultés",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDF(m52Row) && (f2 === '54' || f2 === '56') &&
+                article !== '6568' &&
+                article !== '6513' &&
+                !article.startsWith('64') &&
+                article !== '6336' &&
+                article !== '6245';
+        }
+    },
+    'DF-2-2': {
+        label: "Personnes handicapées",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDF(m52Row) && f2 === '52' &&
+                article !== '6568' &&
+                article !== '6513' &&
+                !article.startsWith('64') &&
+                article !== '6336' &&
+                article !== '6245';
+        }
+    },
+    'DF-2-3': {
+        label: "Personnes âgées",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+            return isDF(m52Row) && (f2 === '55' || f2 === '53') &&
+                article !== '6513' &&
+                !article.startsWith('64') &&
+                article !== '6336' &&
+                article !== '6245';
+        }
+    },
+    'DF-2-4': {
+        label: "Enfance",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+            return isDF(m52Row) &&
+                (
+                    (f2 === '51' && article !== '6526') ||
+                    (f2 === '50' && article === '64121') ||
+                    (f2 === '50' && article === '64126')
+                )
+        }
+    },
+    'DF-2-5': {
+        label: "Autres",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const article = m52Row['Nature'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDF(m52Row) &&
+                ['58', '50', '40', '41', '42', '48'].includes(f2) &&
+                !(article === '6556' && fonction === '58')
+                 && !article.startsWith('64')
+                 && article !== '6336' &&
+                article !== '6218';
+        }
+    },
+
+    'DF-3-1': {
+        label: "Service Départemental d'Incendie et de Secours (SDIS)",
+        filter(m52Row){
+            return isDF(m52Row) && m52Row['Nature'] === '6553';
+        }
+    },
+    'DF-3-2': {
+        label: "Transports",
+        filter(m52Row){
+            const f = m52Row['Fonction'];
+            const f1 = f.slice(0, 1);
+            const article = m52Row['Nature']
+
+            return isDF(m52Row) && (
+                (f1 === '8' && !article.startsWith('64') && article !== '6336') ||
+                (
+                    f === '568' &&
+                    (
+                        article === '6245' ||
+                        article === '6336' ||
+                        article === '6218'
+                    )
+                )
+            )
+        }
+    },
+    'DF-3-3': {
+        label: "Transports des étudiants et des élèves handicapés",
+        filter(m52Row){
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDF(m52Row) &&
+                f2 === '52' &&
+                ['6245', '6513', '6568'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-3-4': {
+        label: "Prévention spécialisée",
+        filter(m52Row){
+            const f = m52Row['Fonction'];
+            return isDF(m52Row) && ['6526', '6563'].includes(m52Row['Nature']) && f === '51';
+        }
+    },
+    'DF-3-5': {
+        label: "Dotation de fonctionnement des collèges",
+        filter(m52Row){
+            return isDF(m52Row) && ['65511', '65512'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-3-6': {
+        label: "Subventions de fonctionnement",
+        filter(m52Row){
+            const art = m52Row['Nature'];
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            return isDF(m52Row) &&
+                [
+                    "65731", "65732", "65733", "65734", "65735",
+                    "65736", "65737", "65738", "6574"
+                ].includes(art) &&
+                !( art.startsWith('657') && (f1 === '4' || f1 === '5' || f1 === '8'));
+        }
+    },
+    'DF-3-7-1': {
+        label: "Fond social logement FSL",
+        filter(m52Row){
+            const f2 = m52Row['Fonction'].slice(0, 2);
+
+            return isDF(m52Row) &&
+                (f2 === '72') &&
+                ('6556' === m52Row['Nature'] ||
+                '65561' === m52Row['Nature']);
+        }
+    },
+    'DF-3-7-2': {
+        label: "Bourses départementales",
+        filter(m52Row){
+            const f2 = m52Row['Fonction'].slice(0, 2);
+            return isDF(m52Row) && m52Row['Nature'] === '6513' &&
+            f2 !== '52' && f2 !== '81';
+        }
+    },
+    'DF-3-7-3': {
+        label: "Participation diverses",
+        filter(m52Row){
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const f2 = m52Row['Fonction'].slice(0, 2);
+
+            // fonction = 4 & article = 6561 => false
+
+            return isDF(m52Row) &&
+            (
+              f1 !== '4' && f1 !== '5' && f1 !== '8' &&
+              ['6512', '65568'].includes(m52Row['Nature'])
+            ) ||
+            (
+              m52Row['Nature'] === '6556' && m52Row['Fonction'] === '58'
+            ) ||
+            (
+              f1 !== '4' && f1 !== '5' && f1 !== '8' && f2 !== '91' &&
+              ['6561', '6568'].includes(m52Row['Nature'])
+            );
+        }
+    },
+    'DF-4': {
+        label: "Frais de personnel",
+        filter(m52Row, exer){
+            const chap = m52Row['Chapitre'];
+            const art = m52Row['Nature'];
+            const f = m52Row['Fonction'];
+            const f2 = f.slice(0, 2);
+
+            return isDF(m52Row) &&
+                (
+                    (
+                        chap === '012' ||
+                        (
+                            (art.startsWith('64') || art === '6218' || art === '6336') &&
+                            (chap === '015' || chap === '016' || chap === '017')
+                        )
+                    ) &&
+                    !((art.startsWith('64') || art === '6336') && f2 === '51') &&
+                    !(art === '6336' && f === '568') &&
+                    !((art === '64126' || art === '64121') && f2 === '50') &&
+                    !(
+                        // These lines should be added only for 2017 and later
+                        exer < 2017 &&
+                        (
+                            (art === '6451' && f === '50') ||
+                            (art === '6453' && f === '50') ||
+                            (art === '6454' && f === '50')
+                        )
+                    )
+                ) &&
+                !((art.startsWith('64') || art === '6336') && f2 === '51') &&
+                !(art === '6336' && f === '568') &&
+                !(art === '6336' && f2 === '50') ;
+        }
+    },
+    'DF-5': {
+        label: "Péréquation verticale",
+        filter(m52Row){
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+            ['73913', '73914', '73926', '739261', '739262'].includes(art);
+        }
+    },
+    'DF-6-1-1': {
+        label: "Achats et fournitures",
+        filter(m52Row){
+            const f3 = m52Row['Fonction'].slice(0, 3);
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) && art.startsWith('60') &&
+                !(['4', '5', '8'].includes(f1)) &&
+                !(f3 === '621');
+        }
+    },
+    'DF-6-1-2': {
+        label: "Prestations de services (entretien et réparation, assurances, locations, frais divers, formation, colloques…)",
+        filter(m52Row){
+            const f3 = m52Row['Fonction'].slice(0, 3);
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+                art.startsWith('61') &&
+                !(['4', '5', '8'].includes(f1)) &&
+                !(f3 === '621');
+        }
+    },
+    'DF-6-1-3': {
+        label: "Frais divers (honoraires, conseils, reception, frais télécom, affranchissement, services bancaires…)",
+        filter(m52Row){
+            const f3 = m52Row['Fonction'].slice(0, 3);
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+                art.startsWith('62') &&
+                !(['4', '5', '8'].includes(f1)) &&
+                !(f3 === '621') &&
+                art !== '6218';
+        }
+    },
+    'DF-6-1-4': {
+        label: "Autres impôts et taxes",
+        filter(m52Row){
+            const f3 = m52Row['Fonction'].slice(0, 3);
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+                art.startsWith('63') &&
+                !(['4', '5', '8'].includes(f1)) &&
+                !(f3 === '621') &&
+                art !== '6336';
+        }
+    },
+    'DF-6-2': {
+        label: "Dépenses de voirie",
+        filter(m52Row){
+            const art = m52Row['Nature'];
+            const f3 = m52Row['Fonction'].slice(0, 3);
+
+            return isDF(m52Row) &&
+                f3 === '621' &&
+                (art.startsWith('60') || art.startsWith('61') || art.startsWith('62') || art.startsWith('63')) &&
+                art !== '6336' &&
+                art !== '6215';
+        }
+    },
+
+
+    'DF-6-3-1': {
+        label: "Questure/indemnités des élus",
+        filter(m52Row){
+            return isDF(m52Row) &&
+            [
+                "65861", "65862", "6531", "6532", "6533",
+                "6534", "65372", '6535'
+            ].includes(m52Row['Nature']);
+        }
+    },
+    'DF-6-3-2': {
+        label: "Charges exceptionnelles et provisions",
+        filter(m52Row){
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+                (art.startsWith('67') || art.startsWith('68')) &&
+                !(['4', '5', '8'].includes(f1));
+        }
+    },
+    'DF-6-3-3': {
+        label: "Autres",
+        filter(m52Row){
+            const f1 = m52Row['Fonction'].slice(0, 1);
+            const art = m52Row['Nature'];
+
+            return isDF(m52Row) &&
+                (
+                    (art.startsWith('73') &&
+                    !['73913', '73914', '73926', '739261', '739262'].includes(art)
+                ) ||
+                ['654', '6541', '6542', '6581', '65821', '65888', '65661'].includes(art)
+                ) &&
+                !(['4', '5', '8'].includes(f1));
+        }
+    },
+    'DF-6-4': {
+        label: "Dotations transferts",
+        filter(m52Row){
+            const art = m52Row['Nature'];
+            const f2 = m52Row['Fonction'].slice(0, 2);
+
+            // 6561
+
+            return isDF(m52Row) &&
+                (
+                  f2 === '91' &&
+                ['6561', '6568'].includes(art)
+              ) ||
+              ['65542'].includes(m52Row['Nature']);
+        }
+    },
+    'DF-7': {
+        label: "Intérêts des emprunts",
+        filter(m52Row){
+            return isDF(m52Row) && m52Row['Nature'].startsWith('66');
+        }
+    },
+
+    /**
+     * Recettes d’investissement
+     */
+
+    'RI-1':{
+        label: "Fonds de Compensation de la Taxe sur la Valeur Ajoutée (FCTVA)",
+        filter(m52Row){
+            return isRI(m52Row) && m52Row['Nature'] === '10222';
+        }
+    },
+    'RI-2':{
+        label: "Dotation Décentralisée pour l’Equipement des collèges (DDEC)",
+        filter(m52Row){
+            return isRI(m52Row) && m52Row['Nature'] === '1332';
+        }
+    },
+    'RI-3':{
+        label: "Dotation Globale d’Equipement (DGE)",
+        filter(m52Row){
+            return isRI(m52Row) && (m52Row['Nature'] === '1341' || m52Row['Nature'] === '10221');
+        }
+    },
+    'RI-4': {
+        label: "Subventions",
+        filter(m52Row){
+            const art = m52Row['Nature'];
+            return isRI(m52Row) &&
+                art !== '1332' && art !== '1341' && art !== '1335' && art !== '1345' &&
+                (art.startsWith('13') || art.startsWith('204'))
+        }
+    },
+    'RI-5': {
+        label: "Divers",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isRI(m52Row) &&
+                article !== '204' &&
+                (
+                    ["165", "1676", "454121", "454421", "454428", "45821", '1335', '1345'].includes(article) ||
+                    ['20', '21', '22', '23', '26', '27'].includes(m52Row['Chapitre'])
+                )
+        }
+    },
+    'RI-6': {
+        label: "Cessions",
+        filter(m52Row){
+            // The choice of picking from "Recette de Fonctionnement" (RF) and not RI is deliberate
+            return isRF(m52Row) && m52Row['Nature'] === '775';
+        }
+    },
+    'RI-EM-1': {
+        label: "Emprunt nouveau",
+        filter(m52Row){
+            return isRI(m52Row) && ["1641", "16311", "167", "168","1631","16811"].includes(m52Row['Nature']);
+        }
+    },
+    'RI-EM-2': {
+        label: "OCLT",
+        filter(m52Row){
+            return isRI(m52Row) && ["16441"].includes(m52Row['Nature']);
+        }
+    },
+
+    /**
+     * Dépenses d’investissement
+     */
+
+
+    'DI-1-1': {
+        label: "Collèges",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f3 = fonction.slice(0, 3);
+
+            return isDI(m52Row) &&
+                (
+                    article.startsWith('20') ||
+                    article.startsWith('21') ||
+                    article.startsWith('23')
+                ) &&
+                !article.startsWith('204') &&
+                f3 === '221' &&
+                (
+                  (article === '2031' || article === '21838' && fonction === '21')
+                );
+        }
+    }
+    /*
+    art(20XXX+21XXX+23XXX)  - (article 204) de la fonction 221 + (A2031+A21838) de la fonction F21
+    */
+    ,
+    'DI-1-2': {
+        label: "Routes",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f3 = fonction.slice(0, 3);
+
+            return isDI(m52Row) &&
+                (
+                    (
+                      (
+                        (article.startsWith('20') || article.startsWith('21') || article.startsWith('23') || article === '1321' || article === '1324')
+                        && fonction === '621'
+                      )
+                    )  ||
+                    (
+                      (article === '23153' && fonction === '18')
+                    ) ||
+                    (
+                      (article === '23151' || article === '2315' && fonction === '52')
+                    ) ||
+                    (
+                      !(article === '2111' || article === '231318' && fonction === '621')
+                    ) ||
+                    (
+                      (article === '1322' && fonction === '821')
+                    )
+                  ) ;
+                /*
+                  art(20XXX+21XXX+23XXX+1321+1324)la fonction 621
+                  +A23153*F18
+                  +(A23151+A2315)*F52
+                  -(A2111+A231318)*F621
+                  +A1322*F821
+                */
+        }
+    },
+    'DI-1-3': {
+        label: "Bâtiments",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f3 = fonction.slice(0, 3);
+
+            return isDI(m52Row) &&
+                (
+                  (
+                    (article.startsWith('20') || article.startsWith('21') || article.startsWith('23') || article === '1321' || article === '1324') && (fonction !== '221' || fonction !== '621' || fonction !== '738' || fonction !== '50')
+                  ) &&
+                  (
+                    (article !== '23153' && fonction === '18')
+                  ) &&
+                  (
+                    ( article === '23151' || article === '2315' && fonction === '52')
+                  ) &&
+                  (
+                    (article !== '21313' && fonction === '40')
+                  ) &&
+                  (
+                    (article === '2188' && fonction === '41')
+                  ) &&
+                  (
+                    (article !== '1322' && fonction === '821')
+                  ) &&
+                !article.startsWith('204')
+              );
+        }
+        /*
+        tous les art 20XXX+21XXX+23XXX +1321+1324 de ttes les fonctions hors 221,621,738,50
+        - (A2031+A21838)*F21
+        -A23153*F18
+        +(A23151+A2315)*F52
+        +(A2111+A231318)*F621
+        -(A21313*F40)
+        +(A2188*F41)
+        -A1322*F821
+        - (A204 de toutes les fonctions)
+        */
+    },
+    'DI-1-4': {
+        label: "Aménagement",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f3 = fonction.slice(0, 3);
+
+            return isDI(m52Row) &&
+                (
+                    ([
+                        "1311", "2031", "2111", "2157",
+                        "2182", "21848", "2312", "231351", "2314",
+                        "23152", "23153"
+                    ].includes(article) &&
+                    f3 === '738' ) ||
+                    article === '45441'
+                );
+        }
+    },
+    'DI-1-5': {
+        label: "Autres",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            //const otherEquipementPropreRuleIds = Object.keys(rules).filter(id => id.startsWith('DI-1') && id !== 'DI-1-4');
+
+            return isDI(m52Row) &&
+            article === '1675' &&
+            (
+              (
+                (article.startsWith('20') || article.startsWith('21') || article.startsWith('23') || article !== '204') && fonction === '50'
+              )
+            ) &&
+            (
+              (article === '21313' && fonction === '40')
+            ) &&
+            (
+              (article === '2188' && fonction === '41')
+            )
+            ;
+            /*
+            A1675
+            + ((art 20XXX+21XXX+23XXX
+            - (A204) de la fonction F 50 )
+            + (A21313*F40)
+            + (A2188*F41)
+            */
+        }
+    },
+
+
+
+    'DI-2-1': {
+        label: "subventions aux communes",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDI(m52Row) &&
+                f2 !== '72' &&
+                ['20414', '204141', '204142'].includes(article);
+        }
+    },
+    'DI-2-2': {
+        label: "logement",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDI(m52Row) &&
+                ['204142', '204182', '20422'].includes(article) &&
+                f2 === '72';
+        }
+    },
+    'DI-2-3': {
+        label: "sdis",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isDI(m52Row) && article === '2041781';
+        }
+    },
+    'DI-2-4': {
+        label: "subventions tiers (hors sdis)",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+
+            return isDI(m52Row) &&
+                [
+                    "204112", "204113", "204122", "204131", "204132",
+                    "204151", "204152", "204162", "2041721", "2041722",
+                    "2041782", "204181", "204182", "204182", "20421",
+                    "20422", "20431", '2761', '261', '20421', '204183',
+                    '204113', '1321','2748','1328','13278'
+                ].includes(article) &&
+                fonction !== '72' &&
+                !(article === '204152' && fonction === '93') &&
+                !(article === '1321' && fonction === '621') &&
+                !(article === '204182' && fonction === '68');
+        }
+    },
+    'DI-2-5': {
+        label: "LGV",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDI(m52Row) &&
+                "204182" === article &&
+                f2 === '68';
+        }
+    },
+    'DI-2-6': {
+        label: "Gironde Numérique",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+            const fonction = m52Row['Fonction'];
+            const f2 = fonction.slice(0, 2);
+
+            return isDI(m52Row) &&
+                "204152" === article &&
+                f2 === '93';
+        }
+    },
+
+    'DI-EM-1': {
+        label: "Amortissement emprunt",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isDI(m52Row) && ["1641", "16311", "167", "168", '16811'].includes(article);
+        }
+    },
+    'DI-EM-2': {
+        label: "Amortissement OCLT",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isDI(m52Row) && ["16441"].includes(article);
+        }
+    },
+    'DI-EM-3': {
+        label: "Divers emprunts",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isDI(m52Row) && ['1672', '165', '275'].includes(article);
+        }
+    },
+
+    // 2 lignes en DI et RI qui s'annulent
+    'REAM-OCLT-1': {
+        label: "Refinancement dette",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return (isDI(m52Row) || isRI(m52Row)) && article === '166';
+        }
+    },
+    // 2 lignes en DI et RI qui s'annulent
+    'REAM-OCLT-2': {
+        label: "Opération tirage ligne de trésorerie",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return (isDI(m52Row) || isRI(m52Row)) && article === '16449';
+        }
+    },
+
+    'EXC': {
+        label: "Excédents",
+        filter(m52Row){
+            const article = m52Row['Nature'];
+
+            return isRI(m52Row) && article === '1068';
+        }
+    }
+});
+
+
+
+const AggregatedInstructionRowRecord = Record({
+    "id": undefined,
+    "Libellé": undefined,
+    "Statut": undefined,
+    "M52Rows": undefined,
+    "Montant": 0
+});
+
+
+
+function makeAggregatedInstructionRowRecord(id, rows, corrections, exer){
+    const rule = rules[id];
+
+    let relevantDocBudgRows = rows.filter(r => rule.filter(r, exer)).union(corrections);
+
+    return AggregatedInstructionRowRecord({
+        id,
+        "Libellé": rule.label,
+        "Statut": rule.status,
+        "M52Rows": relevantDocBudgRows,
+        "Montant": relevantDocBudgRows.reduce(((acc, r) => {
+            return acc + r["MtReal"];
+        }), 0)
+    })
+}
+
+export default function convert(docBudg, corrections = []){
+
+    const yearCorrections = corrections.filter(c => c['Exer'] === docBudg['Exer']);
+
+    return ImmutableSet(
+        Object.keys(rules)
+        .map(id => makeAggregatedInstructionRowRecord(
+            id,
+            docBudg.rows,
+            yearCorrections.filter(c => c['splitFor'] === id),
+            docBudg['Exer']
+        ))
+    )
+}