Appropriations

Increases/decreases in the accumulated depreciation difference to be considered in determining taxable income, and increases/decreases in voluntary provisions deductible for tax purposes.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

A housing company may have a residential building provision as a voluntary provision. The purpose of the residential building provision is to collect funds for future repairs and renovations. Residential building provision can also be used as a means of balancing profits in which case the company does not accumulate assets or incur taxes.



Statistics using the definition

Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Jaa