(1) All the expenses which the deceased has made in favour of his children, whether by way of higher studies or for settling them in life or payment of their debts, shall be collated.
(2) But in the computation of such expenses, ordinary expenses which the parents are bound to incur, are not to be taken into account and the parents may dispense with collation provided the expenses do not exceed the disposable portion.
(3) The money which the children have spent to the benefit of their parents or given to them without being by way of gift, shall be deducted from the amounts to be collated.
(4) Where the deceased has made expenses in favour of his children for settling them in life or for payment of their debts, which have to be collated or where a co-heir has done improvements to the assets with the written consent of the other co-heirs, the value of the expenses or improvements shall be calculated taking into account the changes in the cost of living or the value of currency.
(5) Sums spent towards maintenance, and remuneratory gifts for services rendered, or gifts made to compensate the children for any properties embezzled by their parents, shall not be subject to collation.