CC 1354     

Art. 1354.  Inclusion of value of property collated by taking less.

If, on the contrary, the collation is to be made by taking less, the officer shall add to the credit of the estate the sum due by the heir who is bound to make the collation, according to the appraisement which shall have been made by experts appointed by the judge, separately from the other articles of the succession,* in order that the other heirs may have a sum of money or some object equal to the estimated value of the property subject to collation.

* Note error in English translation of French text; "separately from the other articles of the succession" should be "in one of the articles of the active mass of the succession, but separately from the others."