{"id":40113,"date":"2025-05-02T09:28:40","date_gmt":"2025-05-02T07:28:40","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/materiella-anlaggningstillgangar\/"},"modified":"2025-05-02T09:28:40","modified_gmt":"2025-05-02T07:28:40","slug":"materiella-anlaggningstillgangar","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/materiella-anlaggningstillgangar\/","title":{"rendered":"Materiella anl\u00e4ggningstillg\u00e5ngar"},"content":{"rendered":"<p>\n<strong>Materiella anl\u00e4ggningstillg\u00e5ngar <\/strong>\u00e4r anl\u00e4ggningstillg\u00e5ngar som har ett best\u00e5ende v\u00e4rde f\u00f6r f\u00f6retaget och till skillnad fr\u00e5n immateriella anl\u00e4ggningstillg\u00e5ngar \u00e4r synligt p\u00e5visbara.<\/p>\n<p>\nMateriella anl\u00e4ggningstillg\u00e5ngar \u00e4r avsedda att utnyttjas stadigvarande i verksamheten eller f\u00f6r uthyrning.<\/p>\n<p>\nUnder rubriken materiella anl\u00e4ggningstillg\u00e5ngar redovisas f\u00f6ljande poster enligt den uppst\u00e4llning som \u00e5rsredovisningslagen rekommenderar f\u00f6r balansr\u00e4kning i kontoform:<\/p>\n<p>\n&bull; Byggnader och mark<\/p>\n<p>\n&bull; Maskiner och andra tekniska anl\u00e4ggningar<\/p>\n<p>\n&bull; Inventarier, verktyg och installationer<\/p>\n<p>\n&bull; P\u00e5g\u00e5ende nyanl\u00e4ggningar och f\u00f6rskott som h\u00f6r till materiella anl\u00e4ggningstillg\u00e5ngar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hur skiljer sig materiella och immateriella anl\u00e4ggningstillg\u00e5ngar \u00e5t?<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-40113","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/40113","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\/40113\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=40113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}