{"id":38286,"date":"2026-01-20T16:01:32","date_gmt":"2026-01-20T15:01:32","guid":{"rendered":"https:\/\/oxceed.com\/se\/?p=38286"},"modified":"2026-01-20T16:01:32","modified_gmt":"2026-01-20T15:01:32","slug":"anlaggningstillgangar-definition-klassificering-och-redovisning","status":"publish","type":"post","link":"https:\/\/oxceed.com\/se\/artiklar\/anlaggningstillgangar-definition-klassificering-och-redovisning\/","title":{"rendered":"Anl\u00e4ggningstillg\u00e5ngar: definition, klassificering och redovisning"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38286\" class=\"elementor elementor-38286\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7a7e48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7a7e48\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e399e3b\" data-id=\"e399e3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c06a03 elementor-widget elementor-widget-heading\" data-id=\"2c06a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som f\u00f6retaget anv\u00e4nder i verksamheten under l\u00e4ngre tid och som \u00e4r avsedda f\u00f6r stadigvarande bruk, inte f\u00f6r snabb f\u00f6rs\u00e4ljning. En anl\u00e4ggningstillg\u00e5ng \u00e4r en tillg\u00e5ng som ska anv\u00e4ndas f\u00f6r att skapa v\u00e4rde \u00f6ver tid i f\u00f6retagets k\u00e4rna, och som redovisas i balansr\u00e4kningen i st\u00e4llet f\u00f6r bland oms\u00e4ttningstillg\u00e5ngar. <\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d3867f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d3867f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b27396\" data-id=\"9b27396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d7f9ad elementor-widget elementor-widget-heading\" data-id=\"9d7f9ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Olika typer av anl\u00e4ggningstillg\u00e5ngar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48080e9 elementor-widget elementor-widget-text-editor\" data-id=\"48080e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som f\u00f6retaget avser att anv\u00e4nda under l\u00e4ngre tid och som \u00e4r avsedda f\u00f6r stadigvarande bruk i verksamheten, inte f\u00f6r snabb f\u00f6rs\u00e4ljning. De delas in i tre huvudkategorier: <strong>materiella anl\u00e4ggningstillg\u00e5ngar<\/strong> som byggnader, maskiner, fordon och inventarier.<strong> Immateriella anl\u00e4ggningstillg\u00e5ngar<\/strong> som programvara, patent, varum\u00e4rken och balanserade utvecklingsutgifter; samt <strong>finansiella anl\u00e4ggningstillg\u00e5ngar<\/strong> som l\u00e5ngfristiga fordringar, aktier och andelar i andra bolag. Till skillnad fr\u00e5n oms\u00e4ttningstillg\u00e5ngar, som oms\u00e4tts p\u00e5 kortare sikt, ligger dessa kvar i balansr\u00e4kningen \u00f6ver tid och skrivs av eller v\u00e4rderas enligt fastst\u00e4llda principer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6587c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6587c4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-534b5e7\" data-id=\"534b5e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8299fe4 elementor-widget elementor-widget-heading\" data-id=\"8299fe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Finansiella anl\u00e4ggningstillg\u00e5ngar<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ec455 elementor-widget elementor-widget-text-editor\" data-id=\"79ec455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Finansiella anl\u00e4ggningstillg\u00e5ngar \u00e4r l\u00e5ngsiktiga innehav som st\u00f6djer f\u00f6retagets strategi och finansiering, inte den dagliga driften. Hit h\u00f6r aktier och andelar i dotter- och intressebolag, l\u00e5ngfristiga fordringar, obligationer och andra placeringar som avses innehas \u00f6ver l\u00e4ngre tid. Syftet \u00e4r ofta att p\u00e5verka, skydda eller komplettera k\u00e4rnverksamheten, till exempel genom \u00e4garinflytande, kapitalstruktur eller stabil avkastning. Redovisningen fokuserar p\u00e5 anskaffningsv\u00e4rde, eventuella v\u00e4rderingsregler och pr\u00f6vning av nedskrivningsbehov n\u00e4r v\u00e4rdet varaktigt understiger det bokf\u00f6rda.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e3266b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e3266b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9221396\" data-id=\"9221396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48810fa elementor-widget elementor-widget-heading\" data-id=\"48810fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Materiella anl\u00e4ggningstillg\u00e5ngar<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6dab8 elementor-widget elementor-widget-text-editor\" data-id=\"1c6dab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Materiella anl\u00e4ggningstillg\u00e5ngar \u00e4r fysiska tillg\u00e5ngar som anv\u00e4nds stadigvarande i verksamheten: byggnader, maskiner, inventarier, fordon och IT\u2011utrustning. De tas upp till anskaffningsv\u00e4rde inklusive direkt h\u00e4nf\u00f6rbara kostnader f\u00f6r att f\u00e5 tillg\u00e5ngen p\u00e5 plats och i bruk, och skrivs av systematiskt \u00f6ver nyttjandeperioden. F\u00f6r driftstunga objekt kan komponentindelning ge r\u00e4ttvisare avskrivning n\u00e4r delar har olika livsl\u00e4ngd. Underh\u00e5ll kostnadsf\u00f6rs l\u00f6pande, medan \u00e5tg\u00e4rder som f\u00f6rl\u00e4nger livsl\u00e4ngden eller \u00f6kar kapaciteten normalt aktiveras. Indikationer p\u00e5 best\u00e5ende v\u00e4rdefall kr\u00e4ver nedskrivningspr\u00f6vning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cd2588 elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cd2588\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1961f48\" data-id=\"1961f48\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25f4ba6 elementor-widget elementor-widget-heading\" data-id=\"25f4ba6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Boka en demo och uppt\u00e4ck Oxceed fr\u00e5n insidan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a762733 elementor-widget elementor-widget-text-editor\" data-id=\"a762733\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Se hur Oxceed kan hj\u00e4lpa dig att spara tid, minska risken f\u00f6r fel och ge dig v\u00e4rdefulla insikter om f\u00f6retagets ekonomi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86bbb40 elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"86bbb40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/demo\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Boka demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-106e826\" data-id=\"106e826\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5609c58 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5609c58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33d4a16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33d4a16\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-29402be\" data-id=\"29402be\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-215a347 elementor-widget elementor-widget-heading\" data-id=\"215a347\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Immateriella anl\u00e4ggningstillg\u00e5ngar<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5c3ef9 elementor-widget elementor-widget-text-editor\" data-id=\"c5c3ef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Immateriella anl\u00e4ggningstillg\u00e5ngar \u00e4r icke\u2011fysiska resurser som skapar framtida ekonomiska f\u00f6rdelar: programvara, patent, licenser, varum\u00e4rken och balanserade utvecklingsutgifter. F\u00f6r att redovisas som tillg\u00e5ng kr\u00e4vs kontroll, sannolika framtida nyttor och tillf\u00f6rlitlig m\u00e4tning av anskaffningsv\u00e4rde. De flesta skrivs av \u00f6ver bed\u00f6md nyttjandeperiod; tillg\u00e5ngar med obest\u00e4mbar livsl\u00e4ngd pr\u00f6vas i st\u00e4llet \u00e5rligen f\u00f6r nedskrivningsbehov. Utvecklingskostnader kan aktiveras n\u00e4r kriterierna uppfylls, medan forskning normalt kostnadsf\u00f6rs &#8211; en tydlig policy s\u00e4kerst\u00e4ller konsekvent till\u00e4mpning \u00f6ver tid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1862446 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1862446\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd1ec5e\" data-id=\"fd1ec5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-691a8b1 elementor-widget elementor-widget-heading\" data-id=\"691a8b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Redovisning av anl\u00e4ggningstillg\u00e5ngar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2204556 elementor-widget elementor-widget-text-editor\" data-id=\"2204556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Redovisning av anl\u00e4ggningstillg\u00e5ngar bygger p\u00e5 tre steg: initial v\u00e4rdering n\u00e4r tillg\u00e5ngen tas i bruk, en systematisk kostnadsf\u00f6rdelning \u00f6ver nyttjandeperioden och \u00e5terkommande pr\u00f6vning av om det bokf\u00f6rda v\u00e4rdet fortfarande speglar den ekonomiska nyttan. Syftet \u00e4r att ge en r\u00e4ttvisande bild av hur tillg\u00e5ngen bidrar till f\u00f6retagets resultat och balans \u00f6ver tid, fr\u00e5n anskaffning till eventuell nedskrivning eller avyttring.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c717fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c717fc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-330839e\" data-id=\"330839e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-673dc1b elementor-widget elementor-widget-heading\" data-id=\"673dc1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Anskaffningsv\u00e4rde<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c493652 elementor-widget elementor-widget-text-editor\" data-id=\"c493652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Anskaffningsv\u00e4rdet motsvarar ink\u00f6pspriset plus direkt h\u00e4nf\u00f6rbara utgifter f\u00f6r att f\u00e5 tillg\u00e5ngen p\u00e5 plats och i bruk, till exempel frakt, installation, anpassningar och ig\u00e5ngk\u00f6rning. V\u00e4rdet fastst\u00e4lls n\u00e4r tillg\u00e5ngen \u00e4r driftklar och ligger till grund f\u00f6r fortsatt redovisning. En tydlig policy s\u00e4kerst\u00e4ller att lika typer av kostnader behandlas konsekvent och att komponenter med v\u00e4sentligt olika livsl\u00e4ngd identifieras redan vid anskaffning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02a10da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02a10da\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2685a86\" data-id=\"2685a86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a5d9b7 elementor-widget elementor-widget-heading\" data-id=\"9a5d9b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Avskrivning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf7c62e elementor-widget elementor-widget-text-editor\" data-id=\"cf7c62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Avskrivning f\u00f6rdelar anskaffningsv\u00e4rdet (minus eventuellt restv\u00e4rde) systematiskt \u00f6ver tillg\u00e5ngens nyttjandeperiod och speglar hur v\u00e4rdet f\u00f6rbrukas i verksamheten. Avskrivning startar n\u00e4r tillg\u00e5ngen \u00e4r driftklar och f\u00f6ljer vald metod, ofta linj\u00e4r, baserad p\u00e5 ett v\u00e4l underbyggt antagande om livsl\u00e4ngd. F\u00f6r tillg\u00e5ngar med betydande delar som slits olika snabbt kan komponentavskrivning anv\u00e4ndas f\u00f6r att ge en mer r\u00e4ttvisande kostnadsprofil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67808da elementor-section-stretched elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67808da\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-effd0fe\" data-id=\"effd0fe\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-537fa1b elementor-widget elementor-widget-heading\" data-id=\"537fa1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Varf\u00f6r Oxceed? Lyssna p\u00e5 v\u00e5ra kunder.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5425146 elementor-widget elementor-widget-text-editor\" data-id=\"5425146\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oxceed anv\u00e4nds av \u00f6ver 20 000 f\u00f6retag och 200 redovisningsbyr\u00e5er i Sverige. L\u00e4s fler av v\u00e5ra kunders omd\u00f6men i v\u00e5ra kundcase.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d717eda elementor-widget__width-auto elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"d717eda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/kundcase\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Uppt\u00e4ck v\u00e5ra kundcase<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7bad9df\" data-id=\"7bad9df\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bd8af6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1bd8af6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c852943 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c852943\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-155a3d9\" data-id=\"155a3d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-850ee0b elementor-widget elementor-widget-heading\" data-id=\"850ee0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e4rdepr\u00f6vning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f261b6c elementor-widget elementor-widget-text-editor\" data-id=\"f261b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">V\u00e4rdepr\u00f6vning (nedskrivningspr\u00f6vning) g\u00f6rs n\u00e4r indikationer tyder p\u00e5 att \u00e5tervinningsv\u00e4rdet understiger det bokf\u00f6rda v\u00e4rdet, till exempel vid teknisk f\u00f6r\u00e5ldring, best\u00e5ende efterfr\u00e5geminskning eller skadade tillg\u00e5ngar. Om det bokf\u00f6rda v\u00e4rdet \u00f6verstiger \u00e5tervinningsv\u00e4rdet ska nedskrivning redovisas. Immateriella tillg\u00e5ngar med obest\u00e4mbar livsl\u00e4ngd pr\u00f6vas minst \u00e5rligen, och finansiella anl\u00e4ggningstillg\u00e5ngar f\u00f6ljer de s\u00e4rskilda v\u00e4rderingsregler som g\u00e4ller f\u00f6r respektive kategori. Tydlig dokumentation av antaganden, kalkyler och beslut s\u00e4kerst\u00e4ller sp\u00e5rbarhet och j\u00e4mf\u00f6rbarhet \u00f6ver tid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1072d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1072d9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d948935\" data-id=\"d948935\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49b6484 elementor-widget elementor-widget-heading\" data-id=\"49b6484\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Varf\u00f6r du b\u00f6r h\u00e5lla kolla p\u00e5 anl\u00e4ggningstillg\u00e5ngar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d29c11 elementor-widget elementor-widget-text-editor\" data-id=\"1d29c11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul data-pm-slice=\"3 1 []\"><li><p>S\u00e4kerst\u00e4ller korrekt v\u00e4rdering och rapportering<\/p><\/li><li><p>F\u00f6rb\u00e4ttrar avkastning p\u00e5 kapital<\/p><\/li><li><p>Minskar risk och s\u00e4krar regelefterlevnad<\/p><\/li><li><p>Skapar transparens i koncern<\/p><\/li><\/ul><p>N\u00e4r anl\u00e4ggningstillg\u00e5ngar f\u00f6ljs strukturerat blir siffrorna p\u00e5litliga, kostnaderna l\u00e4gre och besluten b\u00e4ttre. Du f\u00e5r h\u00f6gre avkastning p\u00e5 varje investerad krona, f\u00e4rre \u00f6verraskningar i drift och en investeringsplan som g\u00e5r att genomf\u00f6ra utan att kompromissa med kassafl\u00f6det.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75832ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75832ec\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1c22da4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d47d6a\" data-id=\"4d47d6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fcc6b18 elementor-widget elementor-widget-heading\" data-id=\"fcc6b18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F\u00e5 b\u00e4ttre koll med Oxceed <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-372ea90 elementor-widget elementor-widget-text-editor\" data-id=\"372ea90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Koppla tillg\u00e5ngarna till budget, prognos och kassafl\u00f6de i Oxceed. Se effekten per bolag, kostnadsst\u00e4lle eller objekt och presentera insikter direkt i m\u00f6tet. Kontakta oss f\u00f6r att f\u00e5 hj\u00e4lp och r\u00e5dgivning!<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bb1e45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bb1e45\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;e0656fd&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-21863f5\" data-id=\"21863f5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8bc916 elementor-widget elementor-widget-heading\" data-id=\"a8bc916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vill du veta mer? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a263045 elementor-widget elementor-widget-raven-posts\" data-id=\"a263045\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;query_posts_per_page&quot;:4,&quot;classic_columns&quot;:&quot;2&quot;,&quot;_skin&quot;:&quot;classic&quot;,&quot;classic_layout&quot;:&quot;grid&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;query_offset&quot;:0}\" data-widget_type=\"raven-posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"raven-posts raven-grid raven-grid-2 raven-grid-mobile-1 raven-grid-tablet-2\" data-post-id=\"38286\" data-archive-query=\"\" data-lang=\"\">\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-41209 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-cfo tag-ekonomichef tag-nyckeltal\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/rorelsemarginal-forklarad\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-768x512.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-41214\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-768x512.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-1920x1280.jpeg 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-1536x1024.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-2048x1365.jpeg 2048w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Rorelsemarginal_forklarad-360x240.jpeg 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/rorelsemarginal-forklarad\/\">R\u00f6relsemarginal f\u00f6rklarad<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/rorelsemarginal-forklarad\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-41163 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-nyckeltal tag-saas\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-vs-arr-en-jamforelse\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-768x512.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-41165\" alt=\"ARR VS MRR\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-768x512.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-1920x1280.jpeg 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-1536x1024.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-2048x1365.jpeg 2048w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-vs-ARR-En-jamforelse-360x240.jpeg 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-vs-arr-en-jamforelse\/\">MRR vs ARR: En j\u00e4mf\u00f6relse<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-vs-arr-en-jamforelse\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-41175 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-kostnadskontroll tag-nyckeltal\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/tackningsgrad-forklarad\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-768x512.jpeg\" class=\"attachment-medium_large size-medium_large wp-image-41177\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-768x512.jpeg 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-1920x1280.jpeg 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-1536x1024.jpeg 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-2048x1365.jpeg 2048w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/Tackningsgrad-forklarad-360x240.jpeg 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/tackningsgrad-forklarad\/\">T\u00e4ckningsgrad f\u00f6rklarad<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/tackningsgrad-forklarad\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"raven-grid-item raven-post-item post-40922 post type-post status-publish format-standard has-post-thumbnail hentry category-artiklar category-ekonomistyrning tag-nyckeltal tag-saas\">\n\t\t\t<div class=\"raven-post\">\n\t\t\t\t\t\t<div class=\"raven-post-image-wrap\">\n\t\t\t<a class=\"raven-post-image raven-image-fit\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-forklarat\/\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-forklarat-768x512.webp\" class=\"attachment-medium_large size-medium_large wp-image-40924\" alt=\"\" srcset=\"https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-forklarat-768x512.webp 768w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-forklarat-scaled.webp 1920w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-forklarat-1536x1025.webp 1536w, https:\/\/oxceed.com\/se\/wp-content\/uploads\/sites\/21\/2026\/04\/MRR-forklarat-360x240.webp 360w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/> <span class=\"raven-post-image-overlay\"><\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<div class=\"raven-post-content\">\n\t\t\t\t\t<h3 class=\"raven-post-title\"><a class=\"raven-post-title-link\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-forklarat\/\">MRR f\u00f6rklarat<\/a><\/h3>\t\t<div class=\"raven-post-read-more\">\n\t\t\t<a class=\"raven-post-button\" href=\"https:\/\/oxceed.com\/se\/artiklar\/mrr-forklarat\/\"><span class=\"raven-post-button-text\">L\u00e4s mer<\/span><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som f\u00f6retaget anv\u00e4nder i verksamheten under l\u00e4ngre tid och som \u00e4r avsedda f\u00f6r stadigvarande bruk, inte f\u00f6r snabb f\u00f6rs\u00e4ljning. En anl\u00e4ggningstillg\u00e5ng \u00e4r en tillg\u00e5ng som ska anv\u00e4ndas f\u00f6r att skapa v\u00e4rde \u00f6ver tid i f\u00f6retagets k\u00e4rna, och som redovisas i balansr\u00e4kningen i st\u00e4llet f\u00f6r bland oms\u00e4ttningstillg\u00e5ngar. Olika typer av anl\u00e4ggningstillg\u00e5ngar Anl\u00e4ggningstillg\u00e5ngar \u00e4r [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":38299,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"editor_notices":[],"footnotes":""},"categories":[1372367,1372508],"tags":[1372372,1372597],"class_list":["post-38286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-ekonomistyrning","tag-nyckeltal","tag-resultatrapport"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Anl\u00e4ggningstillg\u00e5ngar: definition, klassificering och redovisning - Oxceed Sweden<\/title>\n<meta name=\"description\" content=\"Anl\u00e4ggningstillg\u00e5ngar \u00e4r tillg\u00e5ngar som \u00e4r avsedda f\u00f6r stadigvarande bruk, inte f\u00f6r snabb f\u00f6rs\u00e4ljning. 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