{"id":36505,"date":"2026-05-03T14:14:00","date_gmt":"2026-05-03T12:14:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=36505"},"modified":"2026-05-19T14:12:49","modified_gmt":"2026-05-19T12:12:49","slug":"vad-ar-overavskrivning","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-overavskrivning\/","title":{"rendered":"Vad \u00e4r \u00f6veravskrivning?"},"content":{"rendered":"\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Med \u00f6veravskrivning menas&nbsp;skattem\u00e4ssiga avskrivningar&nbsp;som \u00f6verstiger de&nbsp;planenliga avskrivningarna.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enligt bokf\u00f6ringslagen ska f\u00f6retaget g\u00f6ra&nbsp;avskrivningar&nbsp;som motsvarar nyttjandeperioden (planenlig avskrivning). De skatter\u00e4ttsliga reglerna avviker fr\u00e5n de civilr\u00e4ttsliga reglerna. Det inneb\u00e4r att ett f\u00f6retag kan g\u00f6ra skattem\u00e4ssiga avskrivningar ut\u00f6ver plan. De kallas \u00f6veravskrivning eller avs\u00e4ttning till anl\u00e4ggningsreserv.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Skillnaden mellan den skattem\u00e4ssiga avskrivningen och den bokf\u00f6rda avskrivningen enligt plan ska redovisas \u00f6ppet som en kreditpost under&nbsp;obeskattade reserver&nbsp;i&nbsp;balansr\u00e4kningen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Posten brukar kallas&nbsp;ackumulerade \u00f6veravskrivningar, eller hellre&nbsp;anl\u00e4ggningsreserv, f\u00f6r att markera att det egentligen inte \u00e4r n\u00e5gon avskrivning utan en skattem\u00e4ssig disposition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Om den ackumulerade \u00f6veravskrivningen enligt \u00e5rets ber\u00e4kning blir h\u00f6gre \u00e4n den som finns uppbokad fr\u00e5n f\u00f6reg\u00e5ende \u00e5r \u00e4r det till\u00e5tet att \u00f6ka den ackumulerade avskrivningen med mellanskillnaden. F\u00f6retaget f\u00e5r d\u00e4rmed en kostnad motsvarande \u00e5rets \u00f6kning av den ackumulerade \u00f6veravskrivningen.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\"><strong>Med\u00a0Lundify\u00a0sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Med \u00f6veravskrivning menas skattem\u00e4ssiga avskrivningar som \u00f6verstiger de planenliga avskrivningarna. <\/p>\n","protected":false},"featured_media":34238,"menu_order":0,"template":"","categories":[],"class_list":["post-36505","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/36505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":7,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/36505\/revisions"}],"predecessor-version":[{"id":53804,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/36505\/revisions\/53804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/34238"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=36505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=36505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}