for the creation of a special account entitled "Inventory credit" for investments of the cantonal Hospices (DCSHC) (DCSHC)

1. A special account is opened in the State's balance sheet for the acquisition of all technical equipment (fixed or mobile), medical, computer, vehicles, and furnishings necessary for the operation of the Cantonal Hospices. Building modifications related to these acquisitions are also charged to this appropriation.

1. The Hospices conduct annual accounting depreciation calculated using the straight-line method. Any proceeds from the sale of used equipment and federal subsidies, as well as the realized depreciation, are credited to the special account.

1. The head of the department in charge of public health [A] authorizes, upon prior notice, the acquisitions planned up to 500,000 francs; the Council of State for amounts beyond that. The net total amount of acquisitions on the State's balance sheet cannot exceed 118,000,000 francs.

1. The amounts available in the CHUV account provided by Article 4a DCSHC will, after the repeal of this provision, be allocated to the CHUV reserve fund.

1. The Decree of December 13, 1989, for the creation of a special account entitled "Inventory Credit" for medical and medico-technical investments at the CHUV is repealed.

2. The equipment acquired until December 31, 1994, on this account is transferred to the new special account for the Hospices' investments. Their depreciation will continue until completion according to the provisions of Article 2 of this decree.

1. The Council of State is responsible for the implementation of this decree. It shall publish the text in accordance with Article 27, numeral 2, of the Cantonal Constitution and shall establish, by ordinance, the date of its entry into force.