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Additional depreciation of machinery/equipment (Sole proprietorship)
Here you can calculate the lowest permitted tax residual value when depreciating according to plan, and the maximum additional depreciation. The maximum provision or forced resolution is calculated from the data you enter in this screen and is transferred to the NE tax form under Year-end closing - Tax forms.
Changes in additional depreciation of machinery/equipment under Tax calculation will automatically create a closing entry and an appendix for the account for additional depreciation.
Field explanations
Depreciation according to plan, equipment and machinery
The amounts in this section have been transferred from Year-end closing - Reconciliation BS. Total carrying amount according to plan is calculated by subtracting Total accumulated depreciation according to plan from Total cost of acquisition (depreciable).
Tax depreciation of machinery and equipment
You can make taxable depreciation deductions for machinery and other equipment via two alternatives: "huvudregeln" (the main rule) or "kompletteringsregeln" (the supplementary rule).
30 % depreciation ("huvudregeln")
Enter the following data to calculate the residual amount at the end of the income year and the lowest permitted tax residual value according to "huvudregeln":
- Residual value at the beginning of the taxation year.
- New acquisitions that remain at year end.
- Payment for equipment sold or disposed of during the year, that were in possession at the beginning of the year.
- Used funds from contributions or similar that reduce the cost of acquisition.
According to "huvudregeln", depreciation can be done at a maximum rate of 30 per cent of the equipment’s value at the end of the financial year. This means that an asset will never be fully depreciated if you only use this rule.
20 % depreciation ("kompletteringsregeln")
Enter the following data to calculate the lowest permitted tax residual value according to "kompletteringsregeln":
- Remaining cost of acquisition at year end for the current financial year, the previous year, the year before that, and so on.
- Used funds from contributions or similar for the same periods.
The lowest value at year end for each year is calculated by multiplying the basis with the percentages.
According to "kompletteringsregeln", equipment can be depreciated with 20 per cent of its acquisition value each year. This means that the assets will be fully depreciated after five years, if all financial years consist of twelve months. In order to do a depreciation according to accounts, you must know the acquisition value and the acquisition year of the equipment for the last four years.
The system then calculates which one of the alternatives that yields the lowest tax residual value, and the exact amount of it.
Additional/reduced depreciation of machinery and equipment
The maximum additional depreciation is calculated by subtracting the lowest permitted tax residual value from the total carrying amount according to plan.
Any accumulated additional depreciations from the beginning of the year will be imported from Year-end closing - Reconciliation BS and subtracted from the maximum additional depreciation. You can then choose an alternative for provision or resolution: Maximum provision for the year/Forced resolution or Own amount.
Approve the adjustments by clicking on the check mark in the column Done in the view Calculations.
A closing entry for change of additional depreciation of machinery and equipment is automatically created in Year-end closing - Closing entries, based on the choice you have made.
The reference accounts 2153 and 8853 must be connected to a credit account - otherwise the system cannot generate a closing entry. You can see how the accounts are connected in Maintenance - Chart of accounts.
