Appropriations
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
Increases/decreases in the accumulated depreciation difference to be considered in determining taxable income, and increases/decreases in voluntary provisions deductible for tax purposes.
Statistics using the definition
Validity of the definition
- Valid until (31 December 2078)
Source organisation
- Tilastokeskus
Jaa