Other disclosures

In this box, you fill in the deduction amount you filed for business trips with your own car, i.e. the car is not listed as an asset in, or leased by, your business. If you prepared simplified year-end accounts, the amount can be found in your books and, if you prepared regular year-end accounts, the amount is included in form boxes R16–R22.

If you deducted any interest expenses in your operational expenses instead of under equity, you are to indicate the amount in this form box. Remember to change the prefilled amount under item 8.1 of the Income Tax Return 1 form.

To utilise declining balance depreciation requires that you previously deducted the impairment losses calculated in the form boxes R16 or R22. If the basis for depreciation is negative, you are required to have previously filed the amount in R15 or R23; see example below.

Costs for depreciation and impairment and losses from divestment or scrapping do not impact taxation and should thus be included as an adjusted income item in form box R13 or R23.

If you included gains from the sale of equipment in profit or loss, this should not be taxed and should thus be deducted as an adjusted cost item in form box R14 or R22. Refer also to the guide form, Calculation – Depreciation and amortisation (SKV 2194), under section 3, Equipment. There are further examples of declining balance depreciation in the brochure, Tax regulations for limited liability companies and trading partnerships (SKV 294).

• Guide form Calculation – Depreciation and amortisation (SKV 2194), in Swedish
• Tax regulations for limited liability companies and trading partnerships (SKV 294), in Swedish

If you are preparing simplified year-end accounts, you should claim depreciation and amortisation to the same amount as the taxable deduction for impairment losses. In principle, the question of applying declining balance depreciation should thus never arise, and you are not required to reverse any amounts pertaining to sales and so forth.

In this box, you are to state the impairment deduction claimed for the current year and impairment deductions granted in preceding years for buildings remaining at the close of the tax year. You are to file the deduction on the date that the property is sold.

You arrive at the amount by adding boxes 3–5 under item 1 of the guide form Calculation – Depreciation and amortisation (SKV 2194).

• Calculation – Depreciation and amortisation (SKV 2194), in Swedish
  

In this box, you are to state the impairment deduction claimed for the year and impairment deductions granted in preceding years for impairment of land improvements that remain at the close of the tax year. You are to file the deduction on the date that the property is sold.

You arrive at the amount by adding boxes 3–5 under item 2 of the guide form, Calculation – Depreciation and amortisation (SKV 2194).

• Calculation – Depreciation and amortisation (SKV 2194), in Swedish
  

If you have filed any provisions for a replacement reserve, you are to use this form box to state the amount in the replacement reserve. Deductions for replacement reserves arise nearly exclusively for buildings.

In this box, you are to state your capital base if you requested deduction for positive interest distribution in form box R30, or if you have increased your saved distribution amount.

You can fetch the capital base from section A item 12a of the guide form, Calculation – Interest distribution and expansion fund (SKV 2196).

• Calculation – Interest distribution and expansion fund (SKV 2196), in Swedish
  

If you have included an income for negative interest distribution in form box R31, you are to state your negative capital base in this box. You can fetch the capital base from section A item 12b of the guide form, Calculation – Interest distribution and expansion fund (SKV 2196).

• Calculation – Interest distribution and expansion fund (SKV 2196), in Swedish
  

If you have not utilised a positive distribution amount for interest distribution, you can save this for the next year. In such a case, state the saved positive distribution amount in this box. You can find the amount in the section A item 17 of the guide form, Calculation – Interest distribution and expansion fund (SKV 2196).

If your distribution amount has increased from the preceding year, you must also state your positive capital base under item 8 above.

• Calculation – Interest distribution and expansion fund (SKV 2196), in Swedish
  

If you have remaining expansion funds that are not to be reversed in the current year, you are to state your capital base in this box. You can find the capital base from section B item 10a of the guide form, Calculation – Interest distribution and expansion fund (SKV 2196).

• Calculation – Interest distribution and expansion fund (SKV 2196), in Swedish