{"id":1382,"date":"2021-04-30T14:06:39","date_gmt":"2021-04-30T12:06:39","guid":{"rendered":"https:\/\/creddo.com\/se\/?p=1382"},"modified":"2025-12-30T16:16:01","modified_gmt":"2025-12-30T15:16:01","slug":"allt-om-avskrivningar","status":"publish","type":"post","link":"https:\/\/creddo.com\/se\/experthornan\/allt-om-avskrivningar\/","title":{"rendered":"Allt du beh\u00f6ver veta om avskrivningar"},"content":{"rendered":"\n<p>De flesta f\u00f6retag \u00e4r i behov av olika former av tillg\u00e5ngar f\u00f6r att kunna driva sina verksamheter. Ett praktiskt exempel p\u00e5 detta \u00e4r avskrivningar som anv\u00e4nds f\u00f6r inventarier, maskiner, byggnader eller datorer.<\/p>\n\n\n\n<p>Beroende p\u00e5 i vilken bransch ett f\u00f6retag \u00e4r verksamt inom kan ink\u00f6pen handla om stora summor, vilket i sin tur kan orsaka likviditetsbrist och ha en negativ effekt p\u00e5 det ekonomiska resultatet. <\/p>\n\n\n\n<p>Genom att g\u00f6ra avskrivningar kan du dock f\u00f6rdela utgiften f\u00f6r anskaffningen av tillg\u00e5ngarna \u00f6ver flera \u00e5r beroende p\u00e5 deras ekonomiska livsl\u00e4ngd.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-hur-fungerar-det\">Hur fungerar det?<\/h2>\n\n\n\n<p>Avskrivning \u00e4r ett begrepp inom <a href=\"https:\/\/creddo.com\/se\/bokforing\/\">bokf\u00f6ring<\/a> som anv\u00e4nds f\u00f6r att f\u00f6rdela kostnaden f\u00f6r en anl\u00e4ggningstillg\u00e5ng \u00f6ver antalet \u00e5r som tillg\u00e5ngen genererar int\u00e4kter. P\u00e5 s\u00e5 vis \u00e4r det m\u00f6jligt att sprida utgiften \u00f6ver flera \u00e5r och inte enbart belasta ink\u00f6ps\u00e5ret.<\/p>\n\n\n\n<p>H\u00e4r \u00e4r det emellertid viktigt att f\u00f6rst\u00e5 skillnaden mellan utgift och kostnad. Utgiften uppkommer n\u00e4r du k\u00f6per in en tillg\u00e5ng medan kostnaden \u00e4r f\u00f6rknippad med f\u00f6rbrukningen av tillg\u00e5ngen. Det \u00e4r d\u00e4rmed kostnaden som p\u00e5verkar resultatr\u00e4kningen.<\/p>\n\n\n\n<p>Genom att g\u00f6ra avskrivningar drar du av lika belopp varje \u00e5r som motsvarar tillg\u00e5ngens v\u00e4rdeminskning. Avskrivningstiden varierar beroende p\u00e5 den ekonomiska livsl\u00e4ngden p\u00e5 tillg\u00e5ngen och kan vara 5 \u00e5r f\u00f6r en dator, 10 \u00e5r f\u00f6r en lastbil eller 33 \u00e5r f\u00f6r en byggnad.<\/p>\n\n\n\n<p>Om du till exempel driver en byggfirma och k\u00f6per in en lastbil f\u00f6r 1&nbsp;000&nbsp;000 kronor blir kostnaden f\u00f6r den 100&nbsp;000 kronor per \u00e5r i 10 \u00e5r ist\u00e4llet f\u00f6r 1&nbsp;000&nbsp;000 kronor under ink\u00f6ps\u00e5ret.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-forutsattningar-for-avskrivningar\">F\u00f6ruts\u00e4ttningar f\u00f6r avskrivningar<\/h2>\n\n\n\n<p>Det finns vissa krav f\u00f6retaget m\u00e5ste uppfylla f\u00f6r att kunna g\u00f6ra detta:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>F\u00f6retaget \u00e4ger tillg\u00e5ngen.<\/li>\n\n\n\n<li>Tillg\u00e5ngen \u00e4r levererad till f\u00f6retaget.<\/li>\n\n\n\n<li>Tillg\u00e5ngen ing\u00e5r i verksamheten som f\u00f6retaget bedriver.<\/li>\n<\/ul>\n\n\n\n<p>Avskrivning g\u00e5r att g\u00f6ra fr\u00e5n och med dagen d\u00e5 tillg\u00e5ngen \u00e4r tillg\u00e4nglig f\u00f6r anv\u00e4ndning. &nbsp;<\/p>\n\n\n\n<p>Tillg\u00e5ngar som har mindre v\u00e4rde (under ett halvt prisbasbelopp) eller har en ekonomisk livsl\u00e4ngd p\u00e5 h\u00f6gst 3 \u00e5r kan avskrivas direkt med hela summan.<\/p>\n\n\n\n<p>Om skattem\u00e4ssiga v\u00e4rdet \u2013 det vill s\u00e4ga ink\u00f6pspriset minus avskrivningar &#8211; \u00f6verstiger det verkliga v\u00e4rdet p\u00e5 inventarierna f\u00e5r du g\u00f6ra ytterligare avskrivning p\u00e5 mellanskillnaden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-metoder-for-berakning\">Metoder f\u00f6r ber\u00e4kning:<\/h2>\n\n\n\n<p>Det finns tre olika metoder att ber\u00e4kna avskrivningar: linj\u00e4r, degressiv och progressiv.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Linj\u00e4r avskrivning.<\/strong> Detta \u00e4r den vanligaste formen eftersom den \u00e4r s\u00e5 enkel att administrera. H\u00e4r skriver du n\u00e4mligen av en anl\u00e4ggningstillg\u00e5ng med lika belopp varje \u00e5r. M\u00e5nga moderna bokf\u00f6ringsprogram har till och med inbyggda funktioner f\u00f6r denna typen.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Degressiv avskrivning<\/strong>. H\u00e4r \u00e4r den st\u00f6rst i b\u00f6rjan f\u00f6r att sedan minska med avskrivningstiden. Metoden \u00e4r mer realistisk eftersom v\u00e4rdeminskningen p\u00e5 en tillg\u00e5ng alltid \u00e4r st\u00f6rst under den f\u00f6rsta perioden.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Progressiv avskrivning<\/strong>. Detta \u00e4r motsatsen till den degressiva metoden \u2013 h\u00e4r \u00f6kar det mot slutet av avskrivningstiden. Metoden l\u00e4mpar sig d\u00e4rf\u00f6r f\u00f6r tillg\u00e5ngar med l\u00e5ng livsl\u00e4ngd.<\/li>\n<\/ul>\n\n\n\n<p>\n<a href=\"https:\/\/creddo.com\/se\/\" class=\"btn btn-blue\">J\u00e4mf\u00f6r f\u00f6retagsfinansiering via Creddo<\/a>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-hur-bokfor-man\">Hur bokf\u00f6r man?<\/h2>\n\n\n\n<p>Avskrivningar av anl\u00e4ggningstillg\u00e5ngar \u00e4r en del av \u00e5rsredovisningen. D\u00e4rf\u00f6r \u00e4r det viktigt att l\u00e4mna upplysningar om avskrivningstider p\u00e5 varje tillg\u00e5ng samt vilken metod som har till\u00e4mpats.<\/p>\n\n\n\n<p>Ut\u00f6ver det \u00e4r det bra om det finns en not till balansr\u00e4kningen med uppgifter om tillg\u00e5ngarnas anskaffningsv\u00e4rde, ackumulerade uppskrivningar, nedskrivningar och avskrivningar samt redovisat v\u00e4rde.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-bokforing-av-avskrivning-pa-immateriella-tillgangar\">Bokf\u00f6ring av avskrivning p\u00e5 immateriella tillg\u00e5ngar<\/h3>\n\n\n\n<p><strong><em>Exempel:<\/em><\/strong><\/p>\n\n\n\n<p><em>Ditt f\u00f6retag k\u00f6per en licens f\u00f6r 100&nbsp;000 kronor den 1 juni. Avskrivningstiden \u00e4r 5 \u00e5r. Varje \u00e5r ska en avskrivning g\u00f6ras med:<\/em><\/p>\n\n\n\n<p><em>100&nbsp;000 x [6\/(5&#215;12)] = 100&nbsp;000 x (6\/60) = 100&nbsp;000 x 0,1 = 10&nbsp;000 kronor<\/em><\/p>\n\n\n\n<p><em>D\u00e5 ser bokf\u00f6ringsordern p\u00e5 f\u00f6ljande s\u00e4tt:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Konto<\/strong><\/td><td><strong>Ben\u00e4mning<\/strong><\/td><td><strong>Debet<\/strong><\/td><td><strong>Kredit<\/strong><\/td><\/tr><tr><td>1049<\/td><td>Ackumulerade avskrivningar p\u00e5 licenser<\/td><td>&nbsp;<\/td><td>10 000<\/td><\/tr><tr><td>7814<\/td><td>Avskrivningar p\u00e5 licenser<\/td><td>10 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-bokforing-av-avskrivning-pa-inventarier\">Bokf\u00f6ring av avskrivning p\u00e5 inventarier<\/h3>\n\n\n\n<p><strong><em>Exempel:<\/em><\/strong><\/p>\n\n\n\n<p><em>Du k\u00f6per m\u00f6bler till din firma med ett anskaffningsv\u00e4rde av 200&nbsp;000 kronor. Avskrivningstiden \u00e4r 5 \u00e5r vilket motsvarar 20 procent av ink\u00f6pspriset per \u00e5r. Varje \u00e5r ska avskrivning g\u00f6ras med:<\/em><\/p>\n\n\n\n<p><em>200&nbsp;000 x 0,2 (20%) = 40&nbsp;000 kronor<\/em><\/p>\n\n\n\n<p><em>I detta fall bokf\u00f6r du s\u00e5 h\u00e4r:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Konto<\/strong><\/td><td><strong>Ben\u00e4mning<\/strong><\/td><td><strong>Debet<\/strong><\/td><td><strong>Kredit<\/strong><\/td><\/tr><tr><td>7830<\/td><td>Avskrivning p\u00e5 maskiner och inventarier<\/td><td>40 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>1229<\/td><td>Ackumulerade avskrivningar inventarier och verktyg<\/td><td>&nbsp;<\/td><td>40 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-bokforing-av-avskrivning-pa-forbrukningsinventarier\">Bokf\u00f6ring av avskrivning p\u00e5 f\u00f6rbrukningsinventarier<\/h3>\n\n\n\n<p>F\u00f6rbrukningsinventarier kan avskrivas direkt eftersom de har en ekonomisk livsl\u00e4ngd under 3 \u00e5r och\/eller kostar mindre \u00e4n ett halvt prisbasbelopp.<\/p>\n\n\n\n<p><strong><em>Exempel:<\/em><\/strong><\/p>\n\n\n\n<p><em>Du k\u00f6per en arbetsdator som kostar 12&nbsp;500 kronor inklusive moms. Momsen \u00e4r 2&nbsp;500 kronor (25 procent). Samtidigt som du bokf\u00f6r datorn som en f\u00f6rbrukningsinventarie g\u00f6r du en avskrivning p\u00e5 hela beloppet utan momsen.<\/em><\/p>\n\n\n\n<p><em>I detta fall bokf\u00f6r du enligt f\u00f6ljande:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1930<\/td><td>F\u00f6retgskonto<\/td><td>&nbsp;<\/td><td>12 500<\/td><\/tr><tr><td>2641<\/td><td>Ing\u00e5ende moms<\/td><td>2 500<\/td><td>&nbsp;<\/td><\/tr><tr><td>1251<\/td><td>Datorer, f\u00f6retaget<\/td><td>10 000<\/td><td>&nbsp;<\/td><\/tr><tr><td>2153<\/td><td>Ackumulerade \u00f6veravskrivningar maskiner och inventarier<\/td><td>&nbsp;<\/td><td>10 000<\/td><\/tr><tr><td>8853<\/td><td>\u00d6veravskrivning p\u00e5 maskiner och inventarier<\/td><td>10 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-bokforing-av-avskrivning-pa-byggnader\">Bokf\u00f6ring av avskrivning p\u00e5 byggnader<\/h3>\n\n\n\n<p>Hos Skatteverket framg\u00e5r det att <a href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/329285.html?date=2005-04-15\" target=\"_blank\" rel=\"noreferrer noopener\">procentsatsen vid avskrivning p\u00e5 byggnader<\/a> beror p\u00e5 typen av fastighet. <\/p>\n\n\n\n<p><em>Exempel:<\/em><\/p>\n\n\n\n<p><em>Om f\u00f6retaget k\u00f6per en byggnad f\u00f6r 5 miljoner kronor som ska anv\u00e4ndas som restaurang ska avskrivning g\u00f6ras med 3 procent av anskaffningsv\u00e4rdet f\u00f6r varje \u00e5r. Det betyder 150&nbsp;000 kronor per \u00e5r.<\/em><\/p>\n\n\n\n<p><em>Bokf\u00f6r du p\u00e5 f\u00f6ljande s\u00e4tt:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Konto<\/td><td>Ben\u00e4mning<\/td><td>Debet<\/td><td>Kredit<\/td><\/tr><tr><td>1119<\/td><td>Ackumulerade \u00f6veravskrivningar p\u00e5 byggnader<\/td><td>&nbsp;<\/td><td>150 000<\/td><\/tr><tr><td>7821<\/td><td>Avskrivningar p\u00e5 byggnader<\/td><td>150 000<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-restvardeavskrivning-och-rakenskapsenlig-avskrivning\">Restv\u00e4rdeavskrivning och r\u00e4kenskapsenlig avskrivning<\/h2>\n\n\n\n<p>Vid ber\u00e4kning av skattem\u00e4ssiga avskrivningar har du fria h\u00e4nder att justera (\u00f6ka) avskrivning och p\u00e5 s\u00e5 s\u00e4tt minska \u00e5rets resultat vilket leder till minskad skatt. Justeringen g\u00f6r du genom restv\u00e4rdeavskrivning eller r\u00e4kenskapsenlig avskrivning.<\/p>\n\n\n\n<p>Med <strong>restv\u00e4rdeavskrivning<\/strong> ber\u00e4knar du avskrivningen p\u00e5 det skattem\u00e4ssiga v\u00e4rdet p\u00e5 inventarierna vid f\u00f6rra \u00e5rets utg\u00e5ng. Med skattem\u00e4ssigt v\u00e4rde avses anskaffningsv\u00e4rdet minus avskrivningar. Vid r\u00e4kenskaps\u00e5rets slut f\u00e5r du skriva av h\u00f6gst 25 procent av avskrivningsunderlaget.<\/p>\n\n\n\n<p><strong>R\u00e4kenskapsenlig avskrivning<\/strong><strong><em> <\/em><\/strong>f\u00e5r du g\u00f6ra om ditt f\u00f6retag uppfyller dessa krav:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Har ordnad bokf\u00f6ring som avslutas med bokslut<\/li>\n\n\n\n<li>V\u00e4rdet p\u00e5 inventarierna i balansr\u00e4kningen ska motsvara deras skattem\u00e4ssiga v\u00e4rde<\/li>\n<\/ul>\n\n\n\n<p>Ber\u00e4kningen kan du g\u00f6ra genom <em>huvudregeln<\/em> (med 30 procent) eller <em>kompletteringsregeln<\/em> (avskrivning med 20 procent). \u00a0<\/p>\n\n\n\n<p>Dessa tv\u00e5 regler f\u00e5r du emellertid inte anv\u00e4nda f\u00f6r samma slags inventarier under samma beskattnings\u00e5r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exempel-huvudregel\">Exempel huvudregel<\/h3>\n\n\n\n<p><em>Inventarierna i ditt f\u00f6retag vid \u00e5rets b\u00f6rjan \u00e4r 100&nbsp;000 kronor. \u00c5ret innan k\u00f6ptes inventarier f\u00f6r 75&nbsp;000 kronor och tre \u00e5r innan f\u00f6r 125&nbsp;000 kronor. Under beskattnings\u00e5ret k\u00f6ps in inventarier f\u00f6r 125&nbsp;000 kronor. Avskrivningsunderlaget blir d\u00e5:<\/em><\/p>\n\n\n\n<p><em>100 000 + 125 000 = 225 000 kronor<\/em><\/p>\n\n\n\n<p><em>Avskrivningen med 30 procent blir:<\/em><\/p>\n\n\n\n<p><em>225&nbsp;000 x 0,3 = 67&nbsp;500 kronor<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exempel-kompletteringsregel\">Exempel kompletteringsregel<\/h3>\n\n\n\n<p><em>Med den regeln kan du g\u00f6ra avskrivning med 20 procent av inventariernas v\u00e4rde.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Inventarier vid beskattnings\u00e5rets slut<\/strong><\/td><td><strong>Avskrivning %<\/strong><\/td><td><strong>Anskaffningsv\u00e4rde<\/strong><\/td><td><strong>Avskrivning<\/strong><\/td><\/tr><tr><td>Under beskattnings\u00e5ret<\/td><td>80<\/td><td>125 000<\/td><td>100 000<\/td><\/tr><tr><td>1 \u00e5r f\u00f6re beskattnings\u00e5ret<\/td><td>60<\/td><td>75 000<\/td><td>45 000<\/td><\/tr><tr><td>2 \u00e5r f\u00f6re beskattnings\u00e5ret<\/td><td>40<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>3 \u00e5r f\u00f6re beskattnings\u00e5ret<\/td><td>20<\/td><td>125 000<\/td><td>25 000<\/td><\/tr><tr><td><strong>L\u00e4gsta till\u00e5tna v\u00e4rde<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>170 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Den h\u00f6gsta avskrivning med kompletteringsregeln blir skillnaden mellan avskrivningsunderlaget och det l\u00e4gsta v\u00e4rdet:<\/em><\/p>\n\n\n\n<p><em>225&nbsp;000 \u2013 170&nbsp;000 = 55&nbsp;000 kronor<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Summering<\/h2>\n\n\n\n<p>Avskrivning \u00e4r en viktig post i \u00e5rsredovisningen. Med den slipper du bokf\u00f6ra hela kostnaden f\u00f6r ink\u00f6p av anl\u00e4ggningstillg\u00e5ngar p\u00e5 ink\u00f6ps\u00e5ret och kan f\u00f6rdela den \u00f6ver en l\u00e4ngre tid.<\/p>\n\n\n\n<p>Ut\u00f6ver det kan du genom att \u00f6ka avskrivningarna ocks\u00e5 minska ditt f\u00f6retags \u00e5rsresultat och d\u00e4rigenom f\u00e5 l\u00e4gre skatt.<\/p>\n\n\n\n<p>\n<a href=\"https:\/\/creddo.com\/se\/\" class=\"btn btn-blue\">Ans\u00f6k om f\u00f6retagsfinansiering via Creddo<\/a>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De flesta f\u00f6retag \u00e4r i behov av olika former av tillg\u00e5ngar f\u00f6r att kunna driva sina verksamheter. Ett praktiskt exempel p\u00e5 detta \u00e4r avskrivningar som anv\u00e4nds f\u00f6r inventarier, maskiner, byggnader eller datorer. Beroende p\u00e5 i vilken bransch ett f\u00f6retag \u00e4r verksamt inom kan ink\u00f6pen handla om stora summor, vilket i sin tur kan orsaka likviditetsbrist [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":2069,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[39,28],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alla-kategorier","category-ekonomi-och-foretagande"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Avskrivningar - S\u00e5 ber\u00e4knar du i bokf\u00f6ringen - Creddo<\/title>\n<meta name=\"description\" content=\"Avskrivningar anv\u00e4nds f\u00f6r anl\u00e4ggningstillg\u00e5ngar f\u00f6r att f\u00f6rdela utgiften f\u00f6r anskaffningen. 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