{"id":38671,"date":"2025-04-16T07:15:58","date_gmt":"2025-04-16T05:15:58","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=38671"},"modified":"2025-09-16T07:20:01","modified_gmt":"2025-09-16T05:20:01","slug":"vad-ar-anlaggningsregister","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/vad-ar-anlaggningsregister\/","title":{"rendered":"Vad \u00e4r anl\u00e4ggningsregister?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"38671\" class=\"elementor elementor-38671\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5c4d9 e-flex e-con-boxed e-con e-parent\" data-id=\"ee5c4d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-144c84b elementor-widget elementor-widget-spacer\" data-id=\"144c84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f59ca7d e-flex e-con-boxed e-con e-parent\" data-id=\"f59ca7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a2c09 e-con-full e-flex e-con e-child\" data-id=\"97a2c09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c489e12 elementor-widget elementor-widget-heading\" data-id=\"c489e12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">S\u00e5 fungerar det<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5358926 elementor-widget elementor-widget-heading\" data-id=\"5358926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Anl\u00e4ggningsregister<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbca180 elementor-widget elementor-widget-text-editor\" data-id=\"dbca180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p><strong>Ett anl\u00e4ggningsregister \u00e4r ett register \u00f6ver ett f\u00f6retags anl\u00e4ggningstillg\u00e5ngar med information om bland annat anskaffningstidpunkt, gjorda avskrivningar, utrangeringar och f\u00f6rs\u00e4ljningar. <b>Det beh\u00f6vs f\u00f6r att du ska kunna ha en tillfredsst\u00e4llande kontroll och \u00f6verblick \u00f6ver f\u00f6retagets materiella och immateriella anl\u00e4ggningstillg\u00e5ngar.<\/b><\/strong><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ea6e1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"14ea6e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><path d=\"M10 0C15.5228 0 20 4.47715 20 10C20 15.5228 15.5228 20 10 20C4.47715 20 0 15.5228 0 10C0 4.47715 4.47715 0 10 0ZM10 1.5C5.30558 1.5 1.5 5.30558 1.5 10C1.5 14.6944 5.30558 18.5 10 18.5C14.6944 18.5 18.5 14.6944 18.5 10C18.5 5.30558 14.6944 1.5 10 1.5ZM8.75 11.4393L13.2197 6.96967C13.5126 6.67678 13.9874 6.67678 14.2803 6.96967C14.5466 7.23594 14.5708 7.6526 14.3529 7.94621L14.2803 8.03033L9.28033 13.0303C9.01406 13.2966 8.5974 13.3208 8.30379 13.1029L8.21967 13.0303L5.71967 10.5303C5.42678 10.2374 5.42678 9.76256 5.71967 9.46967C5.98594 9.2034 6.4026 9.1792 6.69621 9.39705L6.78033 9.46967L8.75 11.4393L13.2197 6.96967L8.75 11.4393Z\" fill=\"#FFBB00\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ger dig \u00f6verblick \u00f6ver f\u00f6retagets anl\u00e4ggningstillg\u00e5ngar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><path d=\"M10 0C15.5228 0 20 4.47715 20 10C20 15.5228 15.5228 20 10 20C4.47715 20 0 15.5228 0 10C0 4.47715 4.47715 0 10 0ZM10 1.5C5.30558 1.5 1.5 5.30558 1.5 10C1.5 14.6944 5.30558 18.5 10 18.5C14.6944 18.5 18.5 14.6944 18.5 10C18.5 5.30558 14.6944 1.5 10 1.5ZM8.75 11.4393L13.2197 6.96967C13.5126 6.67678 13.9874 6.67678 14.2803 6.96967C14.5466 7.23594 14.5708 7.6526 14.3529 7.94621L14.2803 8.03033L9.28033 13.0303C9.01406 13.2966 8.5974 13.3208 8.30379 13.1029L8.21967 13.0303L5.71967 10.5303C5.42678 10.2374 5.42678 9.76256 5.71967 9.46967C5.98594 9.2034 6.4026 9.1792 6.69621 9.39705L6.78033 9.46967L8.75 11.4393L13.2197 6.96967L8.75 11.4393Z\" fill=\"#FFBB00\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">F\u00f6renklar n\u00e4r du ska v\u00e4rdera anl\u00e4ggningstillg\u00e5ngarna i bokslutet<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><path d=\"M10 0C15.5228 0 20 4.47715 20 10C20 15.5228 15.5228 20 10 20C4.47715 20 0 15.5228 0 10C0 4.47715 4.47715 0 10 0ZM10 1.5C5.30558 1.5 1.5 5.30558 1.5 10C1.5 14.6944 5.30558 18.5 10 18.5C14.6944 18.5 18.5 14.6944 18.5 10C18.5 5.30558 14.6944 1.5 10 1.5ZM8.75 11.4393L13.2197 6.96967C13.5126 6.67678 13.9874 6.67678 14.2803 6.96967C14.5466 7.23594 14.5708 7.6526 14.3529 7.94621L14.2803 8.03033L9.28033 13.0303C9.01406 13.2966 8.5974 13.3208 8.30379 13.1029L8.21967 13.0303L5.71967 10.5303C5.42678 10.2374 5.42678 9.76256 5.71967 9.46967C5.98594 9.2034 6.4026 9.1792 6.69621 9.39705L6.78033 9.46967L8.75 11.4393L13.2197 6.96967L8.75 11.4393Z\" fill=\"#FFBB00\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00e5ste inte vara digitalt, men det underl\u00e4ttar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><path d=\"M10 0C15.5228 0 20 4.47715 20 10C20 15.5228 15.5228 20 10 20C4.47715 20 0 15.5228 0 10C0 4.47715 4.47715 0 10 0ZM10 1.5C5.30558 1.5 1.5 5.30558 1.5 10C1.5 14.6944 5.30558 18.5 10 18.5C14.6944 18.5 18.5 14.6944 18.5 10C18.5 5.30558 14.6944 1.5 10 1.5ZM8.75 11.4393L13.2197 6.96967C13.5126 6.67678 13.9874 6.67678 14.2803 6.96967C14.5466 7.23594 14.5708 7.6526 14.3529 7.94621L14.2803 8.03033L9.28033 13.0303C9.01406 13.2966 8.5974 13.3208 8.30379 13.1029L8.21967 13.0303L5.71967 10.5303C5.42678 10.2374 5.42678 9.76256 5.71967 9.46967C5.98594 9.2034 6.4026 9.1792 6.69621 9.39705L6.78033 9.46967L8.75 11.4393L13.2197 6.96967L8.75 11.4393Z\" fill=\"#FFBB00\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">B\u00e4st att f\u00f6ra in ink\u00f6p, f\u00f6rs\u00e4ljning och utrangeringar i registret l\u00f6pande<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><path d=\"M10 0C15.5228 0 20 4.47715 20 10C20 15.5228 15.5228 20 10 20C4.47715 20 0 15.5228 0 10C0 4.47715 4.47715 0 10 0ZM10 1.5C5.30558 1.5 1.5 5.30558 1.5 10C1.5 14.6944 5.30558 18.5 10 18.5C14.6944 18.5 18.5 14.6944 18.5 10C18.5 5.30558 14.6944 1.5 10 1.5ZM8.75 11.4393L13.2197 6.96967C13.5126 6.67678 13.9874 6.67678 14.2803 6.96967C14.5466 7.23594 14.5708 7.6526 14.3529 7.94621L14.2803 8.03033L9.28033 13.0303C9.01406 13.2966 8.5974 13.3208 8.30379 13.1029L8.21967 13.0303L5.71967 10.5303C5.42678 10.2374 5.42678 9.76256 5.71967 9.46967C5.98594 9.2034 6.4026 9.1792 6.69621 9.39705L6.78033 9.46967L8.75 11.4393L13.2197 6.96967L8.75 11.4393Z\" fill=\"#FFBB00\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ett program f\u00f6renklar hanteringen avsev\u00e4rt<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9001faa e-con-full e-flex e-con e-child\" data-id=\"9001faa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b28d elementor-widget elementor-widget-image\" data-id=\"af1b28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"554\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister_Topp.jpg\" class=\"attachment-large size-large wp-image-38909\" alt=\"N\u00f6jd kvinna som jobbar med E-fakturering\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister_Topp.jpg 1000w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister_Topp-300x208.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister_Topp-768x532.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7230557 e-flex e-con-boxed e-con e-parent\" data-id=\"7230557\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37872 elementor-widget elementor-widget-spacer\" data-id=\"6b37872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63a17e7 bl-info-content e-flex e-con-boxed e-con e-parent\" data-id=\"63a17e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ed8ae34 e-con-full e-flex e-con e-child\" data-id=\"ed8ae34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1406eb3 elementor-widget elementor-widget-heading\" data-id=\"1406eb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Varf\u00f6r anl\u00e4ggningsregister?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-044e44d elementor-widget elementor-widget-text-editor\" data-id=\"044e44d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>V\u00e4rdering i bokslutet<\/h5><p style=\"margin-bottom: 0px;\">Varje anl\u00e4ggningstillg\u00e5ng ska v\u00e4rderas f\u00f6r sig i bokslutet. D\u00e4rf\u00f6r m\u00e5ste du h\u00e5lla reda p\u00e5 de olika inventarierna samt \u00f6vriga materiella och immateriella anl\u00e4ggningstillg\u00e5ngar (s\u00e5som byggnader, mark, patent, hyresr\u00e4tter) i ett anl\u00e4ggningsregister. I registret f\u00f6r du inuppgifter varje g\u00e5ng f\u00f6retaget k\u00f6per, s\u00e4ljer eller utrangerar inventarier. Vid f\u00f6rs\u00e4ljning och utrangering ska anskaffningsv\u00e4rdet och <br \/>de sammanlagda planen liga avskrivning arna bokas bort, helst l\u00f6pande under \u00e5ret, men senast i samband med bokslutet. Inventarier mm som \u00e4r helt avskrivna ska finnas kvar i registret s\u00e5 l\u00e4nge de finns kvar i f\u00f6retaget, dvs tills de s\u00e4ljs eller utrangeras.<\/p><h5>Komponentavskrivning<\/h5><p>I vissa fall delas en tillg\u00e5ng upp i olika komponenter eller avskrivningsenheter. Det kan t ex vara en hjullastare med kranarm. I detta fall kanske sj\u00e4lva kranarmen r\u00e4knas som en komponent och hjullastarens d\u00e4ck som en annan. Eftersom nyttjandeperioden skiljer sig mellan komponenterna ska de tas upp var f\u00f6r sig i anl\u00e4ggningsregistret som egna avskrivningsenheter.<\/p><h5>S\u00e5 l\u00e4nge inventarierna finns kvar i f\u00f6retaget<\/h5><p style=\"margin-bottom: 0px;\">Inventarier mm som \u00e4r helt avskrivna ska finnas kvar i registret s\u00e5 l\u00e4nge de finns kvar i f\u00f6retaget, dvs tills de s\u00e4ljs eller utrangeras.<\/p><div><h5>F\u00f6retag med ett f\u00e5tal anl\u00e4ggningstillg\u00e5ngar<\/h5><p>Om f\u00f6retaget endast har ett f\u00e5tal anl\u00e4ggningstillg\u00e5ngar beh\u00f6ver inte f\u00f6retaget ha n\u00e5got anl\u00e4ggningsregister. Det g\u00e4ller under f\u00f6ruts\u00e4ttning att den l\u00f6pande bokf\u00f6ringen \u00e4r organiserad s\u00e5 att man genom bokf\u00f6ringen kan f\u00e5 en tillfredsst\u00e4llande kontroll och \u00f6verblick \u00f6ver f\u00f6retagets anl\u00e4ggningstillg\u00e5ngar.<\/p><p>I enskild n\u00e4ringsverksamhet som avslutar r\u00e4kenskaperna med f\u00f6renklat \u00e5rsbokslut r\u00e4cker det med en enklare inventarief\u00f6rteckning.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c30e8ed e-flex e-con-boxed e-con e-parent\" data-id=\"c30e8ed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48cce5e elementor-widget elementor-widget-spacer\" data-id=\"48cce5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f2aca2 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"1f2aca2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-888d295 elementor-widget elementor-widget-spacer\" data-id=\"888d295\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f7687 e-con-full e-flex e-con e-parent\" data-id=\"70f7687\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a172b70 elementor-widget elementor-widget-heading\" data-id=\"a172b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e5ra program med funktionen anl\u00e4ggningsregister<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7cb91c e-con-full e-flex e-con e-child\" data-id=\"b7cb91c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2606505 elementor-widget elementor-widget-shortcode\" data-id=\"2606505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"accountants\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/byralosning\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Byra.svg\" alt=\"BL Byr\u00e5 icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>BL Byr\u00e5<\/h5><p class=\"description\">F\u00f6renklar byr\u00e5ns vardag<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e46ed elementor-widget elementor-widget-shortcode\" data-id=\"26e46ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"accountants\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokslutsprogram\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/BL-Bokslut-Proffs.svg\" alt=\"Bokslut &#038; \u00e5rsredovisning icon\"><\/div><span class=\"grey-tag\">Redovisningsbyr\u00e5<\/span><h5>Bokslut &#038; \u00e5rsredovisning<\/h5><p class=\"description\">Obegr\u00e4nsat bokslutsprogram f\u00f6r byr\u00e5n<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2a3fd elementor-widget elementor-widget-html\" data-id=\"df2a3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\njQuery(document).ready(function() {\n    gsap.registerPlugin(ScrollTrigger);\n\n    gsap.from(\".product-overview-container > a\", {\n        duration: 0.3,\n        opacity: 0,\n        y: -20,\n        stagger: 0.1,\n        ease: \"power1.out\",\n        scrollTrigger: {\n            trigger: \".product-overview-container\",\n            start: \"top 80%\",\n            end: \"bottom top\",\n            toggleActions: \"play none none play\"\n        }\n    });\n});\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5464eaa e-flex e-con-boxed e-con e-child\" data-id=\"5464eaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcd1c7 elementor-widget elementor-widget-spacer\" data-id=\"2bcd1c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22efade e-con-full e-flex e-con e-child\" data-id=\"22efade\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c18b1d6 elementor-widget elementor-widget-image\" data-id=\"c18b1d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"435\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister-768x435.jpg\" class=\"attachment-medium_large size-medium_large wp-image-38913\" alt=\"Anl\u00e4ggningsregister\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister-768x435.jpg 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister-300x170.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Anlaggningsregister.jpg 1000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea7e6c1 e-con-full e-flex e-con e-child\" data-id=\"ea7e6c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c83ca4 elementor-widget elementor-widget-heading\" data-id=\"0c83ca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Att arbeta med anl\u00e4ggningsregister i v\u00e5ra program<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04cc27c elementor-widget elementor-widget-text-editor\" data-id=\"04cc27c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I v\u00e5ra program <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bl-byra\/\">BL Byr\u00e5<\/a>,\u00a0<a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bl-bokslut-3\/\">BL Bokslut 3<\/a> och <a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bl-bokslut-obegransad\/\">BL Bokslut Obegr\u00e4nsad<\/a> finns smidiga funktioner f\u00f6r anl\u00e4ggningsregister. Du registrerar tillg\u00e5ngarna i programmets register och anger den ber\u00e4knade nyttjandeperioden. Avskrivningarna ber\u00e4knas och bokf\u00f6rs sedan automatiskt m\u00e5nad f\u00f6r m\u00e5nad. S\u00e4ljer man en tillg\u00e5ng ber\u00e4knas \u00e4ven resultatet automatiskt och bokf\u00f6rs. Har f\u00f6retaget m\u00e5nga anl\u00e4ggningstillg\u00e5ngar underl\u00e4ttar ett automatiserat anl\u00e4ggningsregister arbetet betydligt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635cf72 e-flex e-con-boxed e-con e-parent\" data-id=\"635cf72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-326db9e e-con-full e-flex e-con e-child\" data-id=\"326db9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171e568 elementor-widget elementor-widget-heading\" data-id=\"171e568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fr\u00e5gor &amp; svar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e43a4 elementor-widget elementor-widget-n-accordion\" data-id=\"03e43a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vilka uppgifter ska finnas med i ett anl\u00e4ggningsregister? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4080\" class=\"elementor-element elementor-element-dc6b399 e-con-full e-flex e-con e-child\" data-id=\"dc6b399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a188 elementor-widget elementor-widget-text-editor\" data-id=\"9f4a188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1629184835236\"><div class=\"wpb_wrapper\"><h6>F\u00f6ljande uppgifter ska finnas f\u00f6r varje enskild tillg\u00e5ng:<\/h6><ul><li>uppgifter som g\u00f6r det m\u00f6jligt att identifiera tillg\u00e5ngen, t ex registreringsnummer, fabrikat och modell, f\u00e4rg eller n\u00e5gon annan<\/li><li>l\u00e4mplig beskrivning.<\/li><li>tillg\u00e5ngens anskaffningsv\u00e4rde<\/li><li>anskaffningstidpunkt<\/li><li>ber\u00e4knat restv\u00e4rde<\/li><li>till\u00e4mpad avskrivningsmetod eller uppgift om att tillg\u00e5ngen inte skrivs av<\/li><li>nyttjandeperiod<\/li><li>ackumulerade avskrivningar<\/li><li>ackumulerade nedskrivningar<\/li><li>eventuella korrigeringar av tidigare \u00e5rs av- och nedskrivningar<\/li><li>omklassificeringar<\/li><\/ul><h6>I aktiebolag och ekonomiska f\u00f6reningar ska anl\u00e4ggningsregistret dessutom inneh\u00e5lla:<\/h6><ul><li>tidpunkt f\u00f6r uppskrivning<\/li><li>ackumulerade uppskrivningar (endast byggnader och mark f\u00e5r skrivas upp av aktiebolag och ekonomiska f\u00f6reningar enligt K2-reglerna)<\/li><li>korrigeringar av tidigare \u00e5rs uppskrivningar.<\/li><\/ul><p><br \/>Har en tillg\u00e5ng s\u00e5lts eller utrangerats under r\u00e4kenskaps\u00e5ret ska en uppgift om detta finnas i anl\u00e4ggningsregistret.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Beh\u00f6ver f\u00f6rbrukningsinventarier tas upp i anl\u00e4ggningsregistret? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4081\" class=\"elementor-element elementor-element-a7cd81c e-con-full e-flex e-con e-child\" data-id=\"a7cd81c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ec084 elementor-widget elementor-widget-text-editor\" data-id=\"18ec084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nej, utgifter f\u00f6r anl\u00e4ggningstillg\u00e5ngar som har ett ov\u00e4sentligt v\u00e4rde f\u00f6r f\u00f6retagets resultat och st\u00e4llning brukar kostnadsf\u00f6ras direkt och beh\u00f6ver d\u00e5 inte tas upp i anl\u00e4ggningsregistret. Det inneb\u00e4r att\u00a0korttidsinventarier och inventarier av mindre v\u00e4rde, dvs f\u00f6rbrukningsinventarier, inte redovisas i anl\u00e4ggningsregistret.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> M\u00e5ste \u00e4ven sm\u00e5 f\u00f6retag ha ett anl\u00e4ggningsregister? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4082\" class=\"elementor-element elementor-element-c94a5ce e-con-full e-flex e-con e-child\" data-id=\"c94a5ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5884e31 elementor-widget elementor-widget-text-editor\" data-id=\"5884e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>I f\u00f6retag med ett litet antal anl\u00e4ggningstillg\u00e5ngar kan ett anl\u00e4ggningsregister best\u00e5 av exempelvis en mapp p\u00e5 datorn, eller en p\u00e4rm, med kopior av ink\u00f6psfakturorna ordnade i tidsordning. I samband med bokslut uppr\u00e4ttas ofta en specifikation \u00f6ver \u00e5rets ink\u00f6p av anl\u00e4ggningstillg\u00e5ngar. S\u00e5dana specifikationer kan ocks\u00e5 samlas ochanv\u00e4ndas som anl\u00e4ggningsregister under kommande \u00e5r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vilka uppgifter ska finnas med i ett anl\\u00e4ggningsregister?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"F\\u00f6ljande uppgifter ska finnas f\\u00f6r varje enskild tillg\\u00e5ng:uppgifter som g\\u00f6r det m\\u00f6jligt att identifiera tillg\\u00e5ngen, t ex registreringsnummer, fabrikat och modell, f\\u00e4rg eller n\\u00e5gon annanl\\u00e4mplig beskrivning.tillg\\u00e5ngens anskaffningsv\\u00e4rdeanskaffningstidpunktber\\u00e4knat restv\\u00e4rdetill\\u00e4mpad avskrivningsmetod eller uppgift om att tillg\\u00e5ngen inte skrivs avnyttjandeperiodackumulerade avskrivningarackumulerade nedskrivningareventuella korrigeringar av tidigare \\u00e5rs av- och nedskrivningaromklassificeringarI aktiebolag och ekonomiska f\\u00f6reningar ska anl\\u00e4ggningsregistret dessutom inneh\\u00e5lla:tidpunkt f\\u00f6r uppskrivningackumulerade uppskrivningar (endast byggnader och mark f\\u00e5r skrivas upp av aktiebolag och ekonomiska f\\u00f6reningar enligt K2-reglerna)korrigeringar av tidigare \\u00e5rs uppskrivningar.Har en tillg\\u00e5ng s\\u00e5lts eller utrangerats under r\\u00e4kenskaps\\u00e5ret ska en uppgift om detta finnas i anl\\u00e4ggningsregistret.\"}},{\"@type\":\"Question\",\"name\":\"Beh\\u00f6ver f\\u00f6rbrukningsinventarier tas upp i anl\\u00e4ggningsregistret?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nej, utgifter f\\u00f6r anl\\u00e4ggningstillg\\u00e5ngar som har ett ov\\u00e4sentligt v\\u00e4rde f\\u00f6r f\\u00f6retagets resultat och st\\u00e4llning brukar kostnadsf\\u00f6ras direkt och beh\\u00f6ver d\\u00e5 inte tas upp i anl\\u00e4ggningsregistret. 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S\\u00e5dana specifikationer kan ocks\\u00e5 samlas ochanv\\u00e4ndas som anl\\u00e4ggningsregister under kommande \\u00e5r.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bac681 e-flex e-con-boxed e-con e-parent\" data-id=\"8bac681\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0352c71 elementor-widget elementor-widget-spacer\" data-id=\"0352c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e19bfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"e19bfe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>S\u00e5 fungerar det Anl\u00e4ggningsregister Ett anl\u00e4ggningsregister \u00e4r ett register \u00f6ver ett f\u00f6retags anl\u00e4ggningstillg\u00e5ngar med information om bland annat anskaffningstidpunkt, gjorda avskrivningar, utrangeringar och f\u00f6rs\u00e4ljningar. Det beh\u00f6vs f\u00f6r att du ska kunna ha en tillfredsst\u00e4llande kontroll och \u00f6verblick \u00f6ver f\u00f6retagets materiella och immateriella anl\u00e4ggningstillg\u00e5ngar. Ger dig \u00f6verblick \u00f6ver f\u00f6retagets anl\u00e4ggningstillg\u00e5ngar F\u00f6renklar n\u00e4r du ska v\u00e4rdera anl\u00e4ggningstillg\u00e5ngarna [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19869,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-38671","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/38671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/comments?post=38671"}],"version-history":[{"count":52,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/38671\/revisions"}],"predecessor-version":[{"id":51242,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/38671\/revisions\/51242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19869"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=38671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}