{"id":39973,"date":"2025-05-02T09:28:11","date_gmt":"2025-05-02T07:28:11","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/anlaggningstillgangar\/"},"modified":"2025-05-02T09:28:11","modified_gmt":"2025-05-02T07:28:11","slug":"anlaggningstillgangar","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/anlaggningstillgangar\/","title":{"rendered":"Anl\u00e4ggningstillg\u00e5ngar"},"content":{"rendered":"<p>\nAnl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som bed\u00f6ms vara avsedda att stadigvarande anv\u00e4ndas eller \u00e4gas i f\u00f6retaget. Det kan \u00e4ven vara tillg\u00e5ngar avsedda f\u00f6r uthyrning i verksamheten.<\/p>\n<p>\nAlla andra tillg\u00e5ngar (utom Tecknat men ej inbetalt kapital) \u00e4r oms\u00e4ttningstillg\u00e5ngar.<\/p>\n<p>\nAnskaffningsutgiften f\u00f6r anl\u00e4ggningstillg\u00e5ngar f\u00f6rdelas \u00f6ver den ekonomiska livsl\u00e4ngden genom \u00e5rliga avskrivningar. Avskrivningen ska motsvara tillg\u00e5ngens v\u00e4rdeminskning.<\/p>\n<p>\nI redovisningen skiljer man mellan anl\u00e4ggningstillg\u00e5ngar och oms\u00e4ttningstillg\u00e5ngar.<\/p>\n<p>\nAnl\u00e4ggningstillg\u00e5ngarna delas in i:<\/p>\n<p>\n&bull; finansiella anl\u00e4ggningstillg\u00e5ngar.<\/p>\n<p>\n&bull; immateriella anl\u00e4ggningstillg\u00e5ngar<\/p>\n<p>\n&bull; materiella anl\u00e4ggningstillg\u00e5ngar<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som bed\u00f6ms vara avsedda att stadigvarande anv\u00e4ndas eller \u00e4gas i f\u00f6retaget. Det kan \u00e4ven vara tillg\u00e5ngar avsedda f\u00f6r uthyrning i verksamheten. Alla andra tillg\u00e5ngar (utom Tecknat men ej inbetalt kapital) \u00e4r oms\u00e4ttningstillg\u00e5ngar. Anskaffningsutgiften f\u00f6r anl\u00e4ggningstillg\u00e5ngar f\u00f6rdelas \u00f6ver den ekonomiska livsl\u00e4ngden genom \u00e5rliga avskrivningar. Avskrivningen ska motsvara tillg\u00e5ngens v\u00e4rdeminskning. I redovisningen skiljer man [&hellip;]<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-39973","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39973\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=39973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}