{"id":12725,"date":"2020-10-26T20:45:17","date_gmt":"2020-10-26T19:45:17","guid":{"rendered":"https:\/\/melo.no\/?p=12725"},"modified":"2023-09-27T17:17:03","modified_gmt":"2023-09-27T15:17:03","slug":"den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/","title":{"rendered":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning"},"content":{"rendered":"<div id=\"fws_6a1a65067e18f\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a1a65067e456\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1603741229575\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p>H\u00f8yesterett kom til at utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, ikke kunne trekkes fra direkte i kraftselskapets inntekt for de aktuelle \u00e5rene som vedlikeholdsutgifter, men m\u00e5tte avskrives over 67 \u00e5r som en p\u00e5kostning.<\/p>\n<p>Forsterkningsarbeidene var n\u00f8dvendige p\u00e5 grunn av nye og strengere krav til damsikkerhet. Arbeidene f\u00f8rte ikke til \u00f8kt kraftproduksjon. I overensstemmelse med rettspraksis og juridisk teori om skillet mellom vedlikehold og p\u00e5kostning, der det legges st\u00f8rst vekt p\u00e5 om eiendelen er tekniske eller fysisk endret i forhold til opprinnelig tilstand, kom H\u00f8yesterett likevel til at forsterkningsarbeidene m\u00e5tte regnes som p\u00e5kostninger som m\u00e5 avskrives. Det var ikke avgj\u00f8rende at demningen etter forsterkningsarbeidene fortsatt holdt samme relative standard som den hadde gjort som ny, nemlig de h\u00f8yeste sikkerhetskrav, n\u00e5r disse i mellomtiden var skjerpet og det ikke ellers forel\u00e5 noe behov for tiltakene.<\/p>\n<p>Dommen gir veiledning om den skatterettslige grensen mellom vedlikehold og p\u00e5kostning.<\/p>\n<p>Source: <a href=\"https:\/\/www.domstol.no\/Enkelt-domstol\/hoyesterett\/avgjorelser\/2020\/hoyesterett-sivil\/hr-2020-2018-a\/\">H\u00f8yesterett<\/a><\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a1a65067e74d\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><a href=\"mailto:amelo@melo.no\" ><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Atle_Mel\u00f8__0020-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><\/a><h4 class=\"light\"><a class=\"accent-color\" href=\"mailto:amelo@melo.no\" >Atle Mel\u00f8<\/a><\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a1a65067ed6a\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 15px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6a1a65067f0fd\"  data-midnight=\"light\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row full-width-section  vc_row-o-equal-height vc_row-flex  vc_row-o-content-middle standard_section\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6a1a65067f208\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col centered-text padding-2-percent\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"left-right\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"font-size: 40px;line-height: 52px;text-align: center\" class=\"vc_custom_heading wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp\" >Any questions regarding tax?<\/h2><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 40px;\" class=\"divider\"><\/div><\/div><a class=\"nectar-button large see-through-3  has-icon wpb_animate_when_almost_visible wpb_zoomIn zoomIn\"  style=\"border-color: #d1b48d;\"  href=\"mailto:post@melo.no\" data-color-override=\"#d1b48d\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#ffffff\"><span>Send us a non-binding inquiry<\/span><i  class=\"fa fa-arrow-down\"><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"H\u00f8yesterett kom til at utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, ikke kunne trekkes fra direkte i kraftselskapets inntekt for de...","protected":false},"author":188,"featured_media":12726,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":{"0":"post-12725","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-skatt"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning<\/title>\n<meta name=\"description\" content=\"Utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, kunne ikke trekkes fra direkte i kraftselskapets inntekt for de aktuelle \u00e5rene som vedlikeholdsutgifter, men m\u00e5tte avskrives over 67 \u00e5r som en p\u00e5kostning.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Atle Mel\u00f8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\"},\"author\":{\"name\":\"Atle Mel\u00f8\",\"@id\":\"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693\"},\"headline\":\"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning\",\"datePublished\":\"2020-10-26T19:45:17+00:00\",\"dateModified\":\"2023-09-27T15:17:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\"},\"wordCount\":929,\"publisher\":{\"@id\":\"https:\/\/melono.wpengine.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg\",\"articleSection\":[\"Skatt\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\",\"url\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\",\"name\":\"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning\",\"isPartOf\":{\"@id\":\"https:\/\/melono.wpengine.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg\",\"datePublished\":\"2020-10-26T19:45:17+00:00\",\"dateModified\":\"2023-09-27T15:17:03+00:00\",\"description\":\"Utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, kunne ikke trekkes fra direkte i kraftselskapets inntekt for de aktuelle \u00e5rene som vedlikeholdsutgifter, men m\u00e5tte avskrives over 67 \u00e5r som en p\u00e5kostning.\",\"breadcrumb\":{\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage\",\"url\":\"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg\",\"contentUrl\":\"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg\",\"width\":1280,\"height\":636,\"caption\":\"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Hjem\",\"item\":\"https:\/\/melo.no\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Skatt\",\"item\":\"https:\/\/melono.wpengine.com\/juridisk-innsikt\/skatt\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/melono.wpengine.com\/#website\",\"url\":\"https:\/\/melono.wpengine.com\/\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"description\":\"Advokat Trondheim\",\"publisher\":{\"@id\":\"https:\/\/melono.wpengine.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/melono.wpengine.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/melono.wpengine.com\/#organization\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"url\":\"https:\/\/melono.wpengine.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png\",\"contentUrl\":\"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png\",\"width\":261,\"height\":65,\"caption\":\"Advokatfirmaet Mel\u00f8 AS\"},\"image\":{\"@id\":\"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/advokatmelo\/\",\"https:\/\/no.linkedin.com\/company\/advokatfirmaet-mel\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693\",\"name\":\"Atle Mel\u00f8\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"caption\":\"Atle Mel\u00f8\"},\"url\":\"https:\/\/melo.no\/en\/juridisk-innsikt\/author\/atle\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning","description":"Utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, kunne ikke trekkes fra direkte i kraftselskapets inntekt for de aktuelle \u00e5rene som vedlikeholdsutgifter, men m\u00e5tte avskrives over 67 \u00e5r som en p\u00e5kostning.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/","twitter_misc":{"Written by":"Atle Mel\u00f8","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#article","isPartOf":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/"},"author":{"name":"Atle Mel\u00f8","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693"},"headline":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning","datePublished":"2020-10-26T19:45:17+00:00","dateModified":"2023-09-27T15:17:03+00:00","mainEntityOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/"},"wordCount":929,"publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg","articleSection":["Skatt"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/","url":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/","name":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning","isPartOf":{"@id":"https:\/\/melono.wpengine.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg","datePublished":"2020-10-26T19:45:17+00:00","dateModified":"2023-09-27T15:17:03+00:00","description":"Utgiftene til \u00e5 forsterke en av landets st\u00f8rste demninger, Svartevassdammen p\u00e5 grensen mellom Agder og Rogaland, kunne ikke trekkes fra direkte i kraftselskapets inntekt for de aktuelle \u00e5rene som vedlikeholdsutgifter, men m\u00e5tte avskrives over 67 \u00e5r som en p\u00e5kostning.","breadcrumb":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#primaryimage","url":"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/avskrivning-fradrag.jpg","width":1280,"height":636,"caption":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning"},{"@type":"BreadcrumbList","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/den-skatterettslige-grensen-mellom-vedlikehold-og-pakostning-direkte-fradrag-eller-avskrivning\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Hjem","item":"https:\/\/melo.no\/"},{"@type":"ListItem","position":2,"name":"Skatt","item":"https:\/\/melono.wpengine.com\/juridisk-innsikt\/skatt\/"},{"@type":"ListItem","position":3,"name":"Den skatterettslige grensen mellom vedlikehold og p\u00e5kostning: direkte fradrag eller avskrivning"}]},{"@type":"WebSite","@id":"https:\/\/melono.wpengine.com\/#website","url":"https:\/\/melono.wpengine.com\/","name":"Advokatfirmaet Mel\u00f8 AS","description":"Trondheim","publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/melono.wpengine.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/melono.wpengine.com\/#organization","name":"Advokatfirmaet Mel\u00f8 AS","url":"https:\/\/melono.wpengine.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/","url":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","width":261,"height":65,"caption":"Advokatfirmaet Mel\u00f8 AS"},"image":{"@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/advokatmelo\/","https:\/\/no.linkedin.com\/company\/advokatfirmaet-mel"]},{"@type":"Person","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693","name":"Atle Mel\u00f8","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","caption":"Atle Mel\u00f8"},"url":"https:\/\/melo.no\/en\/juridisk-innsikt\/author\/atle\/"}]}},"_links":{"self":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/12725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/users\/188"}],"replies":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/comments?post=12725"}],"version-history":[{"count":0,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/12725\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media\/12726"}],"wp:attachment":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media?parent=12725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/categories?post=12725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/tags?post=12725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}