| name | swedish-asset-accounting |
| description | Swedish fixed asset accounting (anläggningsredovisning) reference. Covers planenlig avskrivning, överavskrivning (2150/8850), räkenskapsenlig (30%/20%) vs restvärdeavskrivning (25%), BAS 10xx-12xx/78xx mapping, inventarieregister per BFL, förbrukningsinventarier (half PBB), leasing K2/K3/IFRS 16, komponentavskrivning, avyttring/utrangering with VAT. Trigger on ANY Swedish avskrivning, anläggningstillgång, överavskrivning, inventarieregister, förbrukningsinventarie, BAS 10xx-12xx/78xx, leasing K2/K3, asset disposal, komponentavskrivning, or fixed-asset question. High-error-rate area; always use over training data.
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Swedish Asset Accounting (Anläggningsredovisning)
Developer compliance reference for Swedish fixed asset accounting. Core laws: ÅRL (1995:1554), IL (1999:1229), BFL (1999:1078). Frameworks: K2 (BFNAR 2016:10), K3 (BFNAR 2012:1), IFRS 16, RFR 2.
Before answering any question, read the appropriate reference file:
- For depreciation methods, överavskrivning, or tax depreciation rules:
cat references/depreciation.md
- For BAS account mapping, anläggningsregister, or förbrukningsinventarier:
cat references/accounts-and-registry.md
- For leasing treatment or disposal/scrapping:
cat references/leasing-and-disposal.md
If the question spans multiple areas, read all relevant files.
Quick Decision Tree
Is the asset below half prisbasbelopp (29,600 kr 2026) or useful life ≤ 3 years?
├─ YES → Expense immediately via 54xx (förbrukningsinventarie)
└─ NO → Capitalize to 10xx/11xx/12xx
│
Is it a building?
├─ YES → IL 19 kap rates (2-5% straight-line on cost)
│ K2: no components, use SKV standard rates
│ K3: mandatory component depreciation
└─ NO → Machinery/inventory: IL 18 kap
├─ Räkenskapsenlig: 30% declining or 20% straight-line (choose yearly)
└─ Restvärdeavskrivning: 25% declining (fallback)
│
Book ≠ Tax? → Bridge via 2150/8850 (överavskrivning)
Critical K2 vs K3 Differences (Assets)
| Feature | K2 | K3 |
|---|
| Component depreciation | Forbidden | Mandatory |
| Useful life | 5-year default allowed | Individual assessment required |
| Residual value | Optional, forbidden with 5-year rule | Required, annual reassessment |
| Depreciation start | Year put into use | When available for use |
| Revaluation | Permitted for buildings/land | Permitted |
| Deferred tax | Forbidden | Required (ch. 29) |
| Leasing on BS | Never | Financial leases (but 20.29 exemption in juridisk person) |
| Development costs | Must expense | May capitalize |
2026 Regulatory Change
From fiscal years starting after 2025-12-31, entities with buildings generating ≥75% of net revenue (fastighetsbolag, BRF:er) must use K3. This forces component depreciation adoption. BFN published updated BFNAR 2016:10 and 2012:1 effective for these fiscal years.
Prisbasbelopp Reference (Half PBB = förbrukningsinventarie threshold)
| Year | PBB | Threshold |
|---|
| 2024 | 57,300 | 28,650 |
| 2025 | 58,800 | 29,400 |
| 2026 | 59,200 | 29,600 |
