1. The fixed assets' tax value at the end of the previous tax year

   The fixed assets' tax value is the basis, which refers to the recorded residual value according to the fixed assets register at the end of the previous year for all groups with the depreciation method Depreciation according to accounts.

   The account on which you have recorded your excess depreciation in the balance sheet is entered in the standard chart of accounts.

2. Fixed assets acquired during the tax year which are still in the business

   Here you see all acquisition values of fixed assets acquired which remain at the end of the fiscal year for the selected accounting year. The accounting year which applies is the one set for the alternative rule on the row This year's acquisition value refers to accounting year YYYY. If you have sold/disposed of fixed assets which you have also acquired during the same fiscal year, these assets will not be shown here.

   In the example below a scenario is presented where the user must make adjustments/corrections of the amounts in the Correction column.

   Example:

   The user must adjust/correct the amount on their own in the Correction column for accounting year 2017:

   • Partial acquisition of the fixed asset year 2016: 10,000.
   • Partial acquisition of the fixed asset year 2017: 10,000.

   Total acquisition value: 20,000.

   After this a part/share of the acquisition value is sold under 2017. The sale/disposal is 15,000 of the acquisition value to a sales amount of 30,000.

   The example above is presented in the depreciation according to accounts, as seen below.

   The main rule:

   2. Fixed assets acquired during the tax year which are still in the business: 10,000.

   3. Payment/compensation for fixed assets sold during the tax year: 30,000.

   Gross values are shown in the calculation and you must yourself make the adjustments/corrections for the part acquired and sold during 2017.

   Fixed assets acquired during the tax year is adjusted from −5000 to 5000.

   Payment/compensation for sold fixed assets is adjusted from −10,000 to 20,000.

   The alternative rule:

   The acquisition value for 2017 is 5,000. This is the remaining part of the acquisition value for the accounting year 2017.

   The example above applies in the same way if you sell/dispose of a part quantity of a fixed asset, on condition that you sell a share large enough of the acquisition value that you sell a share of what have been acquired the same year. Then you must adjust the amounts in the main rule according to the example above.

3. Payment for fixed assets sold during the tax year and insurance compensation

   This is the sale amount for fixed assets which have been sold or been replaced via insurance. It only refers to the sales amount for fixed asset objects acquired in previous years. If you have sold a fixed asset which you also purchased during the course of the same year, then you will not see an acquisition value (under item 2 above) and no sales amount either for this fixed asset.

   Please see the example under item 2.

4. Used replacement reserve

   If you have used replacement reserves you must manually handle the adjustment/correction of the value.

5. Depreciation basis

   The depreciation is a calculation made of items 1–4.

6. Lowest tax value (70%) of the depreciation basis under item 5

   The lowest tax value normally makes up of 70% of the depreciation basis, but if you have edited the percentage under the Selection tab then it will be based on that percentage.

1. (80%) of the year's acquisition value

2. (60%) of the previous year's acquisition value

3. (40%) of the acquisition values the second year after the tax year

4. (20%) of the acquisition values the third year after the tax year

The fixed assets' acquisition value for the last four years is presented. If you for example have sold fixed assets/parts of fixed assets which have been acquired within these four years, then the acquisition values are reduced for the year in question since these should not be included in the basis. For parts of fixed assets which have been sold should, a reduction should also be done by a share of the acquisition value in this calculation. The percentages are loaded from the settings for the list type.

8. Lowest tax value according to the alternative rule

Here the lowest tax value according to the alternative rule is presented.

Lowest tax value according to above

Here the lowest tax value of the main rule and the alternative rule is presented.