swedish-asset-accounting

What problem does it solve?

Swedish fixed asset accounting is complex, requiring correct asset categorization, depreciation methods, and registers under IL and BAS rules; this Skill provides a structured reference to help practitioners align asset data with BAS 10xx/11xx/12xx mappings, depreciation methods, and anläggningsregister requirements.

Core Features & Use Cases

• BAS/IL/K3 mapping: guidance on BAS accounts and the fixed asset register requirements (Anläggningsregister).
• Depreciation & leasing: overview of planenlig avskrivning, restvärdeavskrivning, överavskrivningar, and leasing treatment across K2 and K3.
• Disposals & scrapping: guidance on avyttring/utrangering, impairment, and disposal accounting considerations.
• Use Case: a Swedish company updates its fixed asset ledger after acquiring a machine and records depreciation under K3 with component considerations when required.

Quick Start

Consult the depreciation and registry references to model a new fixed asset entry and its accompanying record in the fixed asset register.