Visma Skatt & Bokslut Pro
Tax depreciation for machinery and equipment (only limited companies)
You create a sub-appendix by pressing the paperclip icon 
from Reconciliation BS - Overview or Reconciliation BS - Appendices.
This appendix is automatically created in the year-end period when you have updated provision/resolution on the Additional depreciation of machinery/equipment in the Tax calculation section.
The appendix is displayed under Balance reconciliation for the account linked to reference account 2153. The information shown in the appendix is the same as displayed on the Additional depreciation of machinery/equipment page.
If multiple accounts are linked to reference account 2153, the following applies:
- If the account 2153 is active, the attachment is linked to this account.
- If the account 2153 is not active, the attachment is linked to the first account linked to reference account 2153.
The appendix cannot be updated manually. It is governed by the selections made on the Additional depreciation of machinery/equipment page. If the information is changed on this page, the appendix is updated automatically. Along with the appendix,a closing entry is created where the changes in accumulated additional depreciations are booked.
