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		<loc>https://bjornlunden.com/se/bjornkoll/blogg/julbord-och-julfest-avdragsgillt-och-inte/</loc>
		<lastmod>2025-12-02T10:11:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/omvand-byggmoms-en-snabbgenomgang/</loc>
		<lastmod>2025-12-09T09:09:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bilforman-och-formansvarde-sa-raknar-du/</loc>
		<lastmod>2026-01-29T12:07:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/eget-uttag-i-enskild-firma-sa-beskattas-du/</loc>
		<lastmod>2025-12-08T13:25:55+00:00</lastmod>
	</url>
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		<loc>https://bjornlunden.com/se/bjornkoll/blogg/foretagsbil-bast-att-ha-bilen-privat-eller-pa-foretaget/</loc>
		<lastmod>2025-12-08T10:40:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sink-skatt-vad-galler/</loc>
		<lastmod>2025-12-03T06:21:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/avdrag-for-hemresor-en-snabbgenomgang/</loc>
		<lastmod>2025-12-08T13:01:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/prisbasbelopp/</loc>
		<lastmod>2025-12-03T06:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-sjukpenninggrundande-inkomst-sgi/</loc>
		<lastmod>2025-11-06T08:43:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kopa-eller-leasa-bil-i-foretaget-vad-ar-bast/</loc>
		<lastmod>2025-10-29T08:44:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/kundcase/freja-redovisning/</loc>
		<lastmod>2025-12-09T15:20:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/influencers-och-gamers-skatte-och-momsregler/</loc>
		<lastmod>2025-10-24T06:47:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/friskvardsbidrag-2026/</loc>
		<lastmod>2025-10-29T10:43:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sa-paverkar-budgetproppen-dig-som-foretagare/</loc>
		<lastmod>2025-09-29T05:25:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/nya-312-regler-2026/</loc>
		<lastmod>2026-01-22T09:56:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/avdrag-for-lokal-i-egen-bostad/</loc>
		<lastmod>2026-04-01T06:43:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/nar-kunden-inte-betalar-paminnelse-inkassokrav-mm/</loc>
		<lastmod>2025-09-23T05:42:15+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/7-starka-skal-att-valja-aktiebolag/</loc>
		<lastmod>2026-04-01T06:41:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-drojsmalsranta-praktiskt-konteringsexempel/</loc>
		<lastmod>2025-09-23T05:38:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/drojsmalsranta-och-forseningsersattning/</loc>
		<lastmod>2025-10-02T13:55:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/leverantorsfaktura-bokforing-och-automatisering/</loc>
		<lastmod>2025-10-03T08:38:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/faktureringsmetoden-eller-bokslutsmetoden-en-genomgang/</loc>
		<lastmod>2025-10-08T05:13:16+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/debet-och-kredit-grunden-i-bokforing/</loc>
		<lastmod>2025-09-18T13:23:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-apportegendom/</loc>
		<lastmod>2025-10-24T06:53:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/friskvardsbidrag-sa-kan-det-proportioneras-2/</loc>
		<lastmod>2025-09-18T12:18:03+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokforingsbrott-och-straff-vem-kan-domas/</loc>
		<lastmod>2025-09-18T12:14:43+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/aktiebolag-i-konkurs-sa-gar-det-till/</loc>
		<lastmod>2025-09-18T12:07:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/utlandsk-kallskatt-vad-galler/</loc>
		<lastmod>2025-09-18T12:04:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/a-kassa-for-foretagare/</loc>
		<lastmod>2025-09-18T11:54:22+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/franchising-och-franchisetagare-definitioner-kring-franchise/</loc>
		<lastmod>2026-04-01T06:38:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/servitut-vad-ar-det/</loc>
		<lastmod>2025-09-18T11:25:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/gavoskatt-slopad-men-det-kan-bli-skatt-anda/</loc>
		<lastmod>2025-09-18T11:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-periodisk-sammanstallning/</loc>
		<lastmod>2025-09-18T11:21:16+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/upphovsmannakonto-sa-fungerar-det/</loc>
		<lastmod>2025-09-18T11:18:09+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/inkassoavgifter-belopp-och-typer/</loc>
		<lastmod>2025-10-02T08:28:16+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vinstmarginalbeskattningvmb-sa-fungerar-det/</loc>
		<lastmod>2025-10-22T04:41:29+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/att-gora-en-resultatbudget-snabbgenomgang/</loc>
		<lastmod>2025-09-18T09:40:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/semesterloneskuld/</loc>
		<lastmod>2025-09-18T09:35:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/rorlig-eller-bunden-ranta-vad-ska-du-valja-och-vad-kan-du-valja/</loc>
		<lastmod>2025-09-18T08:47:35+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-foretagshypotek-foretagsinteckning/</loc>
		<lastmod>2025-09-18T08:40:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ar-en-hast-en-lagertillgang-eller-ett-inventarium/</loc>
		<lastmod>2025-09-25T08:54:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/fullmakt-och-generalfullmakt-en-snabbgenomgang/</loc>
		<lastmod>2025-09-18T08:28:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/felaktigt-debiterad-moms/</loc>
		<lastmod>2025-09-18T08:24:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kostnaden-for-en-anstalld-sa-har-raknar-du/</loc>
		<lastmod>2026-04-01T07:06:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/arvskifte-steg-for-steg-med-exempel/</loc>
		<lastmod>2025-09-17T11:47:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-bilformon-kostformon-mm/</loc>
		<lastmod>2025-09-17T12:29:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/arbetsgivardeklaration-pa-individnivaagi/</loc>
		<lastmod>2025-09-17T11:24:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/k10-vid-gava-foljer-utdelningsutrymmet-med/</loc>
		<lastmod>2025-09-17T12:31:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bilformon-for-narstaende-vem-beskattas/</loc>
		<lastmod>2025-09-17T09:15:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-bilkostnader-med-praktiskt-konteringsexempel/</loc>
		<lastmod>2025-12-01T10:10:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-parkeringsboter-felparkeringsavgifter/</loc>
		<lastmod>2025-09-17T12:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/utbetalning-av-felaktig-lon-vad-galler/</loc>
		<lastmod>2025-09-17T09:03:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-uttag-av-varor-och-andra-tillgangar/</loc>
		<lastmod>2025-09-17T09:01:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ett-eller-flera-tillhandahallanden-vad-galler/</loc>
		<lastmod>2025-09-17T08:56:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/byte-av-rakenskapsar/</loc>
		<lastmod>2025-09-17T08:53:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/redovisning-av-utlagg/</loc>
		<lastmod>2025-09-17T08:51:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-bredbandfiber/</loc>
		<lastmod>2025-09-17T08:40:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-presentkort-praktiska-konteringsexempel/</loc>
		<lastmod>2025-09-17T08:37:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/nar-maste-jag-bokfora/</loc>
		<lastmod>2025-09-17T08:15:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/uthyrning-av-privatbostad-hur-mycket-ar-skattefritt/</loc>
		<lastmod>2025-09-17T08:12:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/company-types-in-sweden/</loc>
		<lastmod>2025-09-17T07:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/jobba-utomlands-sa-fungerar-skattereglerna/</loc>
		<lastmod>2025-09-17T07:50:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/tjanster-till-utlandet-hur-funkar-det-med-momsen/</loc>
		<lastmod>2025-09-17T07:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/maltidsrepresentation-och-momslyft/</loc>
		<lastmod>2025-09-17T07:45:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kommisionsforsaljning/</loc>
		<lastmod>2025-09-17T07:41:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-aktiekapital-med-konteringsexempel/</loc>
		<lastmod>2025-11-06T06:11:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-kurser-konteringar-och-exempel/</loc>
		<lastmod>2025-09-17T06:59:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/prissattning-for-okad-lonsamhet/</loc>
		<lastmod>2025-09-17T06:54:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/faststallelseintyg-forklaring-och-exempel/</loc>
		<lastmod>2025-09-17T05:14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/skatt-i-hobbyverksamhet-en-snabbgenomgang/</loc>
		<lastmod>2025-09-17T05:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sa-bestrider-du-bluffakturor/</loc>
		<lastmod>2025-09-16T11:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-franchising-praktiskt-konteringsexempel/</loc>
		<lastmod>2025-09-16T11:45:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-eget-varuutag-i-aktiebolag/</loc>
		<lastmod>2025-09-17T05:22:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-sponsring-praktiskt-konteringsexempel/</loc>
		<lastmod>2025-09-17T05:22:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sommargava-och-sommarfest-vad-galler/</loc>
		<lastmod>2025-09-16T11:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/rorelsemarginal-sa-raknar-du/</loc>
		<lastmod>2025-09-17T05:39:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/dricks-skatt-och-bokforing/</loc>
		<lastmod>2025-09-16T11:22:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/arvs-och-gavoskatt/</loc>
		<lastmod>2025-09-17T05:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bodelning-vid-skilsmassa/</loc>
		<lastmod>2025-09-17T11:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/avdrag-for-dubbel-bosattning-vad-galler/</loc>
		<lastmod>2025-09-17T05:49:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/jamkning-av-bodelning/</loc>
		<lastmod>2025-09-15T12:51:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ombildning-fran-handelsbolag-till-aktiebolag/</loc>
		<lastmod>2025-09-17T05:54:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kompanjonsforsakring-aktiebolag/</loc>
		<lastmod>2025-09-15T12:36:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/skuldebrev-en-genomgang/</loc>
		<lastmod>2025-09-15T12:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/skogsavdrag/</loc>
		<lastmod>2025-10-29T10:50:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/aktenskapsforord-gratis-vagledning/</loc>
		<lastmod>2025-09-17T06:04:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/minskning-av-aktiekapitalet-sa-gar-det-till/</loc>
		<lastmod>2025-09-17T06:21:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/giftoratt-sa-fungerar-det/</loc>
		<lastmod>2025-09-15T12:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/due-diligence-foretagsanalys/</loc>
		<lastmod>2025-09-15T11:29:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ansvarsforsakring-sa-funkar-det/</loc>
		<lastmod>2025-09-15T11:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/tjansteresa-vad-ska-du-tanka-pa-vid-ersattning-for-tjansteresor/</loc>
		<lastmod>2025-10-03T08:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/samaganderatt-sa-funkar-reglerna/</loc>
		<lastmod>2025-09-15T09:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/kundcase/anders-mans-bokforing-behover-inte-vara-svart/</loc>
		<lastmod>2026-03-02T07:54:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/marginalskatt-sa-fungerar-det/</loc>
		<lastmod>2025-09-15T09:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kostforman/</loc>
		<lastmod>2025-09-15T11:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/aktieagartillskott-sa-fungerar-det/</loc>
		<lastmod>2025-10-03T04:13:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-lon-konteringar-och-exempel/</loc>
		<lastmod>2026-04-02T08:43:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-skattekonto-konteringar-och-exempel/</loc>
		<lastmod>2025-10-02T13:50:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-en-kontoplan/</loc>
		<lastmod>2025-09-30T05:13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-inkomst-av-naringsverksamhet/</loc>
		<lastmod>2025-09-30T05:11:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/inventarier-vad-ar-ett-inventarium/</loc>
		<lastmod>2025-09-30T12:43:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-en-preliminar-inkomstdeklaration/</loc>
		<lastmod>2025-09-30T11:27:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kopa-ett-foretag-tips-och-rad/</loc>
		<lastmod>2025-10-02T13:44:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/soliditet-vilken-niva-ar-egentligen-bra/</loc>
		<lastmod>2025-10-02T13:42:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-arets-resultat-konteringsexempel/</loc>
		<lastmod>2025-10-02T13:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/hemmakontor-allt-du-behover-veta/</loc>
		<lastmod>2025-10-02T13:51:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/formon-av-semesterbostad/</loc>
		<lastmod>2025-10-08T11:04:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kapitalbehov-sa-raknar-du/</loc>
		<lastmod>2025-09-25T12:03:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-eget-kapital/</loc>
		<lastmod>2025-10-02T13:40:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/uppsagning-av-personliga-skal/</loc>
		<lastmod>2025-09-30T16:47:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/inre-fond-bostadsratt/</loc>
		<lastmod>2025-09-25T11:58:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/samfallighet-och-samfallighetsforening-sa-funkar-det/</loc>
		<lastmod>2025-10-02T13:37:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bolagsordning-%e2%88%92-vad-ar-det/</loc>
		<lastmod>2025-10-02T13:55:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/periodisering-regler-och-undantag/</loc>
		<lastmod>2025-09-30T11:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/periodiseringsfond-i-enskild-firma/</loc>
		<lastmod>2025-09-30T12:31:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kompanjonavtal-viktigt-vid-aktiebolag-tillsammans/</loc>
		<lastmod>2025-10-03T05:06:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-trangselskatt-praktiskt-konteringsexempel/</loc>
		<lastmod>2025-10-02T13:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/faktura-vad-ska-den-innehalla/</loc>
		<lastmod>2025-10-02T13:53:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-fora-praktiska-konteringsexempel/</loc>
		<lastmod>2025-10-02T13:57:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/3-tips-for-dig-som-ska-starta-foretag-2025/</loc>
		<lastmod>2025-10-02T13:52:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sa-fungerar-momsen-ingaende-och-utgaende-moms/</loc>
		<lastmod>2025-09-30T12:27:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/forenklat-arsbokslut-sa-har-gor-du/</loc>
		<lastmod>2025-09-25T04:57:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/utdelning-aktieutdelning-en-snabbgenomgang/</loc>
		<lastmod>2025-09-30T05:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/budget-for-foretaget/</loc>
		<lastmod>2025-10-02T05:11:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/avskrivning-periodisering-over-nyttjandeperioden/</loc>
		<lastmod>2025-10-01T13:40:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-overavskrivning/</loc>
		<lastmod>2025-10-02T13:57:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/expansionsfond/</loc>
		<lastmod>2025-09-30T16:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/periodiseringsfond-i-aktiebolag/</loc>
		<lastmod>2025-09-30T12:32:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/skattefri-motion-och-friskvard/</loc>
		<lastmod>2025-09-30T12:53:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/likviditetsbudget/</loc>
		<lastmod>2025-10-02T08:45:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-en-arsredovisning/</loc>
		<lastmod>2025-09-30T12:37:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/5-tips-for-att-fa-betalt-snabbare/</loc>
		<lastmod>2025-10-02T08:31:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/5-vanligaste-felen-i-foretagens-bokforing/</loc>
		<lastmod>2025-09-30T11:30:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sru-koder/</loc>
		<lastmod>2025-09-30T12:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/friskvardsbidrag-sa-kan-det-proportioneras/</loc>
		<lastmod>2025-09-30T12:54:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/lagervardering-vilka-varden-galler/</loc>
		<lastmod>2025-09-30T05:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kundforlust-hur-bokfor-jag/</loc>
		<lastmod>2025-09-30T11:32:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/aktieagaravtal-kompanjonavtal-for-delagarna-i-aktiebolag/</loc>
		<lastmod>2025-09-25T08:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/varfor-ska-jag-digitalisera-mitt-foretag/</loc>
		<lastmod>2025-10-02T13:56:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/rot-avdrag-for-bostadsratt-en-snabbgenomgang/</loc>
		<lastmod>2025-10-06T13:42:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/enskild-egendom-allt-du-behover-veta/</loc>
		<lastmod>2025-09-30T12:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-forbrukningsinventarier/</loc>
		<lastmod>2025-10-02T05:33:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/semesterlon-semesterersattning-och-semestertillagg/</loc>
		<lastmod>2025-09-30T12:14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/missade-avskrivningar-kan-inte-tas-igen-senare/</loc>
		<lastmod>2025-08-28T08:48:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/gavor-till-anstallda/</loc>
		<lastmod>2025-09-30T12:48:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ideell-forening-vad-ar-det/</loc>
		<lastmod>2025-09-30T12:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/efterarv-sa-har-fungerar-reglerna/</loc>
		<lastmod>2025-09-30T12:09:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/avskrivningar-pa-byggnader/</loc>
		<lastmod>2025-10-08T11:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-semesterloneskuld-praktiska-konteringsexempel/</loc>
		<lastmod>2025-10-02T13:59:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/utdelning-i-famansforetag-reglerna/</loc>
		<lastmod>2025-09-30T12:40:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-ingaende-balans/</loc>
		<lastmod>2025-09-30T12:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/testamente-behovs-det/</loc>
		<lastmod>2025-10-02T13:51:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/om-bjorn-lunden/pressrum/polly-hussain-ny-cco-for-bjorn-lunden-group/</loc>
		<lastmod>2025-08-21T06:01:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/inkomstbegrepp-inkomst-inbetalning-och-intakt/</loc>
		<lastmod>2025-10-15T07:51:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kontantfakturering/</loc>
		<lastmod>2025-10-08T13:21:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/arkivering-digitalt-eller-pa-papper-vad-galler/</loc>
		<lastmod>2025-09-30T05:58:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bristfalliga-underlag-kan-ge-momsproblem/</loc>
		<lastmod>2025-09-30T12:00:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/optioner-skatt-och-deklaration/</loc>
		<lastmod>2025-09-30T11:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-accept/</loc>
		<lastmod>2025-09-30T11:52:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/skatteregler-vid-uthyrning-av-bostadsratt/</loc>
		<lastmod>2025-09-30T05:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/forsakringar-for-dig-som-driver-foretag/</loc>
		<lastmod>2025-08-28T05:38:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/direktpension-bra-alternativ-eller-inte/</loc>
		<lastmod>2025-09-29T13:24:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/riskkapital-vad-innebar-det/</loc>
		<lastmod>2025-10-08T13:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/atgarder-infor-ett-agar-eller-generationsskifte/</loc>
		<lastmod>2025-09-23T13:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/fastighetsskatt-och-fastighetsavgift/</loc>
		<lastmod>2025-10-02T05:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/kickoff-avdragsratt-och-beskattning/</loc>
		<lastmod>2025-10-16T13:39:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sasongsanstallning-vad-galler/</loc>
		<lastmod>2025-09-30T11:29:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/lagenhetsarrende-sa-fungerar-det/</loc>
		<lastmod>2025-09-30T11:28:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-periodiseringsfond-praktiska-konteringsexempel/</loc>
		<lastmod>2025-08-12T13:40:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/arv-och-arvsregler/</loc>
		<lastmod>2025-09-30T16:43:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/handelsbolag-och-kommanditbolag/</loc>
		<lastmod>2025-09-30T11:25:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/tackningsbidrag-tb-en-snabbgenomgang/</loc>
		<lastmod>2025-09-30T12:35:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/foretagsnamn-och-firmateckning/</loc>
		<lastmod>2025-09-30T11:24:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/obligationer-skatt-och-deklaration/</loc>
		<lastmod>2025-09-30T16:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/traningsredskap-i-bostaden/</loc>
		<lastmod>2025-10-08T11:03:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-aktieagartillskott-konteringsexempel/</loc>
		<lastmod>2025-11-06T06:10:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/rantetackningsgrad-tacker-resultatet-de-finansiella-kostnaderna/</loc>
		<lastmod>2025-09-30T12:33:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/lagfart-en-kortfattad-genomgang/</loc>
		<lastmod>2025-09-25T11:44:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/nyemission-ett-satt-att-starka-bolagets-egna-kapital/</loc>
		<lastmod>2025-09-30T12:29:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-revisionsberattelse/</loc>
		<lastmod>2025-09-30T12:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/uthyrning-av-lokal-till-eget-bolag/</loc>
		<lastmod>2025-09-23T12:32:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-en-kassaflodesanalys/</loc>
		<lastmod>2025-09-30T12:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/uppsagning-pa-grund-av-arbetsbrist-maste-det-rada-verklig-arbetsbrist/</loc>
		<lastmod>2025-09-30T16:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/anstallningsavtal-sa-har-gor-du/</loc>
		<lastmod>2025-08-12T13:34:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/bokfora-milavdrag-i-enskild-firma/</loc>
		<lastmod>2025-09-17T06:36:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/rakenskapsar-vad-innebar-det/</loc>
		<lastmod>2025-09-25T09:37:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/provanstallning-villkor-och-regler/</loc>
		<lastmod>2025-08-12T13:34:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/anstallningsformer-allt-du-behover-veta/</loc>
		<lastmod>2025-08-12T13:34:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-upplupen-intakt-och-hur-bokfor-jag-den/</loc>
		<lastmod>2025-09-25T08:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-inkomstdeklaration/</loc>
		<lastmod>2025-09-30T05:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/sjukpenning-for-foretagare/</loc>
		<lastmod>2026-03-10T05:34:03+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/ordlista/redovisat-resultat/</loc>
		<lastmod>2025-05-21T07:44:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/redovisningskonsult/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/registrerat-aktiekapital/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/reservfond/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/restvarde/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/restvardeavskrivning/</loc>
		<lastmod>2025-10-07T09:20:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/resultatbudget/</loc>
		<lastmod>2025-10-07T09:21:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/reversering/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/revision/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/revisorsintyg/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/rakenskapsschema/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/rattvisande-bild/</loc>
		<lastmod>2025-05-02T07:28:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/marknadsvarde/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/maskiner/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/matchningsprincipen/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/materiella-anlaggningstillgangar/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/mervardesskatt/</loc>
		<lastmod>2025-05-21T08:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/mervardesskattegrupp/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/moderforetag/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/momsjamkning/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/nedskrivning/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/nedsattning-av-aktiekapital/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/neutralitetsprincipen/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/normalutdelning/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/naringsidkare/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/naringsverksamhet/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/olovlig-utdelning/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/omsattningstillgangar/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/omvand-skattskyldighet/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/periodiseringsprincipen/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/planenlig-avskrivning/</loc>
		<lastmod>2025-05-02T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/koncernresultatrakning/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kongruensprincipen/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kontantprincipen/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kontinuitetsprincipen/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kortfristiga-fordringar/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kortfristiga-lan/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kortfristiga-skulder/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/korttidsinventarier/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kostnadsslagsindelad-resultatrakning/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kvalificerad-aktie/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kallskatt/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/latent-skatt/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/linjar-avskrivning/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/laneforbud/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/langfristiga-fordringar/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/langfristiga-lan/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/langfristiga-skulder/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/lonevaxling/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/markanlaggning/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/markinventarier/</loc>
		<lastmod>2025-05-02T07:28:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/hembud/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/holdingbolag/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/huvudbokforing/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/immateriella-anlaggningstillgangar/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/industritillbehor/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/inflationsredovisning/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/inforselmoms/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ingaende-moms/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ingangsinventarier/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ingangslager/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/interimsfordringar/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/intern-aktieoverlatelse/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/internredovisning/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/justerat-eget-kapital/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/jamforbarhetsprincipen/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kapitalforlust/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kapitalvinst/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/kassaflode/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/koncernbalansrakning/</loc>
		<lastmod>2025-05-02T07:28:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/funktionsindelad-resultatrakning/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/fusion/</loc>
		<lastmod>2025-10-07T04:49:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/famansforetag/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forhandsbesked/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forlustavdrag/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/formansbeskattning/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forskottsutdelning/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forslitningsavdrag/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/fortackt-utdelning/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forutbetalda-intakter/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forutbetalda-kostnader/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forvarvsinkomst/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forvarvslaneforbud/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/forvarvsmoms/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/generationsskifte/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/godkannande-for-f-skatt/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/going-concern-principen/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/grundavdrag/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/grundbok/</loc>
		<lastmod>2025-05-02T07:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/direktavskrivning/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/dolda-reserver/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/dotterbolag/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ekonomisk-livslangd/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/enkel-bokforing/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/enkelt-bolag/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/enskild-naringsidkare/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/enskild-naringsverksamhet/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ersattningsfond/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/expansionsfondsskatt/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/export/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/externredovisning/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/finansiella-anlaggningstillgangar/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/fondemission/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/fortlevnadsprincipen/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/fritt-eget-kapital/</loc>
		<lastmod>2025-10-07T09:24:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/frivillig-skattskyldighet/</loc>
		<lastmod>2025-05-21T08:04:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/frivilligt-momsintrade/</loc>
		<lastmod>2025-05-02T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokfort-varde/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokslutsdag/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokslutsdispositioner/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokslutsmetoden/</loc>
		<lastmod>2025-05-21T07:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bolagsskatt/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bolagsstamma/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bundet-eget-kapital/</loc>
		<lastmod>2025-10-07T09:26:12+00:00</lastmod>
	</url>
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		<loc>https://bjornlunden.com/se/ordlista/byggmastarsmitta/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
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		<loc>https://bjornlunden.com/se/ordlista/byggnadsinventarier/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
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		<loc>https://bjornlunden.com/se/ordlista/byggnadstillbehor/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
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		<loc>https://bjornlunden.com/se/ordlista/byggnadsvarde/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/cash-flowmetoden/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
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	<url>
		<loc>https://bjornlunden.com/se/ordlista/debetsaldo/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/degressiv-avskrivning/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/delarsbokslut/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
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		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
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		<loc>https://bjornlunden.com/se/ordlista/differentierad-moms/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/direkt-skatt/</loc>
		<lastmod>2025-05-02T07:28:20+00:00</lastmod>
	</url>
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		<loc>https://bjornlunden.com/se/ordlista/avskrivningsunderlag/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/avsattning/</loc>
		<lastmod>2025-05-21T07:51:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/avyttringstidpunkt/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/balansbudget/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/balansdag/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/balanserad-forlust/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/balanserad-vinst/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/balansomslutning/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bas-kontoplanen/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/basranta/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/beskattningsunderlag/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/beskattningsar/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bidragskalkyler/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bilavdrag/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokforingsbrott/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokforingsmassiga-grunder/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokforingsmassiga-varden/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokforingsmassigt-resultat/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/bokforingsnamnden-bfn/</loc>
		<lastmod>2025-05-02T07:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anbudsbegaran/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anlaggningskapital/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anlaggningsreserv/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anlaggningstillgangar/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/annuitetsmetoden/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anskaffningsutgift/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anskaffningsvarde/</loc>
		<lastmod>2025-08-27T12:24:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anskaffningsvardeprincipen/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anstand/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anstandsranta/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ansvarsgenombrott/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anteciperad-utdelning/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/apport/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/apportemission/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/arbetsratt/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/attestera/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/automatkontering/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/avdragsgill-utgift/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/avkastning/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/avkastningsvardemetoden/</loc>
		<lastmod>2025-05-02T07:28:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/a-conto/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/a-kassa/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/abc-kalkyl/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/absorption/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/acceptfrist/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ackordsbalansrakning/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ackumulerade-avskrivningar/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/ackumulerade-overavskrivningar/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/administrationsomkostnad/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/affo-palagg/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/affarshandelse/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/affarside/</loc>
		<lastmod>2025-08-27T12:23:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/aktiebok/</loc>
		<lastmod>2025-10-07T09:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/aktiebrev/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/aktiekapital/</loc>
		<lastmod>2025-10-07T09:37:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/aktiv-naringsverksamhet/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/aktivsida/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/allokering/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/alternativkostnad/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/ordlista/anbud/</loc>
		<lastmod>2025-05-02T07:28:05+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-08-12T13:38:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ratt-till-ledighet-for-att-starta-eget-foretag/</loc>
		<lastmod>2025-09-25T09:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/vad-ar-finansieringsanalys/</loc>
		<lastmod>2025-09-25T08:39:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/hojda-beloppsgranser-i-det-forenklade-arsbokslutet/</loc>
		<lastmod>2025-04-30T12:18:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/lonsamhet-tips-for-lonsamt-foretagande/</loc>
		<lastmod>2025-06-24T07:58:17+00:00</lastmod>
	</url>
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		<lastmod>2025-09-25T09:28:41+00:00</lastmod>
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		<lastmod>2025-07-07T06:42:25+00:00</lastmod>
	</url>
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		<lastmod>2025-06-24T11:21:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/bjornkoll/blogg/ranta-pa-skattekonto/</loc>
		<lastmod>2025-10-02T08:16:22+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-10-02T07:52:22+00:00</lastmod>
	</url>
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		<loc>https://bjornlunden.com/se/om-bjorn-lunden/pressrum/bjorn-lunden-forvarvar-aprello-och-starker-sitt-erbjudande-inom-bokslut-och-arsredovisning/</loc>
		<lastmod>2025-01-29T07:19:39+00:00</lastmod>
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		<lastmod>2025-06-24T11:41:42+00:00</lastmod>
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		<lastmod>2025-01-15T07:13:46+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-09-23T12:51:32+00:00</lastmod>
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		<lastmod>2025-07-07T08:24:46+00:00</lastmod>
	</url>
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		<lastmod>2026-01-09T13:23:12+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-09-30T12:15:23+00:00</lastmod>
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		<lastmod>2024-10-16T13:29:41+00:00</lastmod>
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		<lastmod>2026-03-09T14:36:37+00:00</lastmod>
	</url>
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		<lastmod>2026-03-09T14:39:10+00:00</lastmod>
	</url>
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		<lastmod>2026-03-09T14:48:44+00:00</lastmod>
	</url>
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		<lastmod>2026-03-09T14:48:30+00:00</lastmod>
	</url>
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		<lastmod>2026-03-09T14:48:12+00:00</lastmod>
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		<lastmod>2026-01-21T14:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://bjornlunden.com/se/integrationer/zylora/</loc>
		<lastmod>2026-02-13T13:45:15+00:00</lastmod>
	</url>
</urlset>
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