88 Bokslutsdispositioner

Bookkeeping – In kontogrupp 88 is the accounting of allocations. In gruppkontona 8810-8890 is accounting for changes in reserve, leaving indemnity, change in depreciation, change in the compensation fund, change in untaxed reserves and paid and received group.

Bokslutsdispositioner are steps companies can take to reduce their carrying amounts and tax earnings and thus benefit from lower tax expense during a fiscal year. The purpose of the appropriation of the profit is primarily to give companies an opportunity to distribute its earnings and its tax expense for several years, or within a group.

Through the appropriation of the profit companies can withhold part of their profits from taxation during a fiscal year. Most of the appropriation of the profit is only temporary in nature and must be returned to taxation at a later date. The part that is withheld from the tax balance sheet under untaxed reserves (kontogrupp 21). For that reason, called them temporary appropriation of the profit for untaxed reserves when there are profits that have not been reported for taxation, but that will be returned to the tax later.

Below are the different group accounts - you can read more about each group account by clicking below:

Allocations are occasional:

8810 Change in tax allocation
8840 Left remedies
8850 Change in accelerated depreciation
8860 Change in compensation fund
8880 Change in untaxed revenue
8890 Other appropriations

Allocations of a permanent nature:

8820 Group contributions received
8830 Group contribution