La. Civ. Code art. 1361
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
But when the collation is made fictitiously and by taking less, the officer having formed the active mass of the succession, including the collation, deducts the sum at which the property collated is estimated, and on the mass thus reduced the deduction is made.
La. C.C. § 1361