---
urn: "urn:us-la:civcode:art:1359"
article_number: "1359"
status: active
heading: "Deductions allowed."
breadcrumb: "Book III › Title I › Chapter 12 › Section 4"
source_url: "https://legis.la.gov/legis/Law.aspx?d=108714"
schema_version: "1.0.0"
---

# Art. 1359. Deductions allowed.

The deductions, which are to be made before the partition of a succession, consist:

1. Of the sums due to one or more of the heirs for a debt due them by the deceased, or advance [advances] made to the succession, or expenses on its effects, according to the account settled among the heirs;

2. Of the amount owing to the heirs to whom a collation is due, when the collation is made by taking less, in order that the heirs may receive a portion equal to the amount of the collation which is due;

3. Of the privileged debts due or paid on account of the succession, which have been incurred since the death of the deceased, or in order to effect the partition.