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Period & Year logo
Period & Year
  • Help
    • Start page
      • Import accounting data
        • Deviating accounting year
        • Import from agricultural clients
      • Reporting periods
      • Copying of data between periods
      • Run auto checks
    • Period and year-end closing
      • Trial balance
      • Reconciliation BS
        • Overview, reconciliation BS
        • Documentation, reconciliation BS
          • Summary
          • Documentation
          • External documentation
          • Automatically generated documentation
            • Auto-generated balance account documentation
              • Example - Prepaid Leasing Cost
            • Automatically generated documentation (eAccounting)
          • Copying of documentation to future periods
        • VAT & fees, reconciliation BS
          • VAT from 2026
          • VAT from 2022 to 2025
          • VAT until 2021
          • Salaries and Salary Taxes
            • Reconcilication of salary Taxes from 2026
          • Tax Withholding
            • Reconciliation of Tax Withholding 2026
      • Analysis IS
        • Overview, analysis IS
        • Documentation, analysis IS
      • Checklists & comments
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      • Information and tax (impersonal)
        • Information
          • Company
            • Client information
              • Foreign companies with limited tax liability to Norway
              • IFRS and simplified IFRS
            • Various information
            • Accounting office
            • Auditor
          • Basis values
            • Goods
            • Account receivables
            • Fixed assets
            • Tax-related deprecations
            • Profit and loss account
            • Credit deduction
            • Interest limitation
            • Hydroelectric plants
              • Hydroelectric plant
              • Separate fixed assets in power plants
              • Acquisitions of separate-fixed-assets
              • Separate fixed assets under construction
              • Balance depreciations etc. in power plants and fixed asset register
              • Import of hydroelectric plant
            • Shipping company taxation
            • Onshore wind parks
              • Fixed assets in onshore wind power
            • Aquaculture
              • Aquaculture and ground rent
          • Additional information
            • Property
            • Accommodation and public house
            • Financial products
            • Exemption method
            • Taxis and cargo transport
            • Holding of shares in other companies
            • Third party data
            • Participant in a partnership
            • Cooperative enterprises
            • Controlled transactions and balances
            • Discharge of asset or liability from Norwegian territory
        • Tax calculation
          • Additional business income
          • Deduction business income
          • Changes in temporary differences
          • Other taxable income and deductions
          • Application of forward losses
          • Other adjustments
          • Tax expense
          • Allocation of result
        • Allocations
          • Dividend
            • Ordinary dividend
            • Additional/extraordinary dividend
          • Group contribution
          • Postings
        • Financial statement
        • Wealth
        • Checks
          • Business information
          • Tax return
          • Internal control
          • Reconciliation of equity
          • Reconciliation of fixed assets
          • Salary and pension costs
      • Information and tax (personal)
        • Not accountable
          • Information
            • Company
              • Company information
              • Accounting office
              • Auditor
            • Basis values
              • Account receivables
              • Tax-related depreciations
              • Profit and loss account
              • Goods
            • Additional information
              • Property
              • Use of car
              • Accommodation and restaurant
              • Taxis and cargo transport
              • Forestry information and timber account
          • Financial statement
          • Business income
            • Beregning av driftsresultat
            • Primary industry deduction
            • Business income and spouse distribution
          • Personal income
          • Wealth
          • Checks
            • Business information
            • Tax return
            • Internal control
            • Reconciliation of equity
            • Reconciliation of profit / loss account
            • Reconciliation of tax depreciation
            • Salary and pension costs
        • Full accounting obligation
          • Information
            • Company
              • Company information
              • Accounting office
              • Auditor
            • Basis values
              • Account receivables
              • Account receivables (personal)
              • Tax-related depreciations
              • Profit and loss account
            • Additional information
              • Property
              • Use of car
              • Accommodation and restaurant
              • Taxis and cargo transport
              • Taxis and cargo transport (impersonal)
              • Forestry information and timber account
          • Financial statement
          • Business income
            • Additional business income
            • Deduction business income
            • Changes in temporary differences
            • Beregning av driftsresultat
            • Primary industry deduction
            • Business income and spouse distribution
          • Personal income
          • Wealth
          • Checks
            • Business information
            • Tax return
            • Internal control
            • Reconciliation of equity
            • Reconciliation of fixed assets
            • Reconciliation of equity (personal)
            • Salary and pension costs
      • Information and tax (participant taxed)
        • Not accountable
          • Information
            • Company
              • Company information
              • NOKUS (Norwegian-controlled foreign company)
              • Foreign businesses assessed as partnerships (USDF)
            • Basis values
              • Account receivables
              • Goods
              • Tax related depreciations
              • Profit and loss account
              • Interest limitation rules
              • Hydroelectric plants
                • Hydroelectric plant
                • Separate fixed assets in power plants
                • Acquisitions of separate-fixed-assets
                • Separate fixed assets under construction
                • Balance depreciations etc. in power plants and fixed asset register
                • Import of hydroelectric plant
            • Additional information
              • Property
              • Use of car
              • Accommodation and restaurant
              • Taxis and cargo transport
              • Forestry information and timber account
              • Exemption method
          • Financial statement
          • Business income
          • Participants
            • Transactions
            • Ownership parts and profit parts
            • Work compensation (Salary to owner)
            • Private withdrawals and equity deposits
            • Changes in taxable paid-in capital
            • Participants wealth
            • Equity
          • Wealth
          • Checks
            • Business information
            • Company tax return
            • Internal control
            • Reconciliation of fixed assets
            • Reconciliation of equity (personal)
            • Salary and pension costs
        • Limited accounting obligation
          • Information
            • Company
              • Company information
              • NOKUS (Norwegian-controlled foreign company)
              • Foreign businesses assessed as partnerships (USDF)
            • Basis values
              • Goods
              • Accounts receivable
              • Tax related depreciations
              • Interest limitation rules
              • Hydroelectric plants
                • Hydroelectric plant
                • Separate fixed assets in power plants
                • Acquisitions of separate-fixed-assets
                • Separate fixed assets under construction
                • Balance depreciations etc. in power plants and fixed asset register
                • Import of hydroelectric plant
              • Profit and loss account
            • Additional information
              • Property
              • Use of car
              • Accommodation and restaurant
              • Taxis and cargo transport (impersonal)
              • Forestry information and timber account
              • Exemption method
          • Financial statement
          • Business income
          • Participants
            • Transactions
            • Ownership parts and profit parts
            • Work compensation (Salary to owner)
            • Private withdrawals and equity deposits
            • Changes in taxable paid-in capital
            • Participants wealth
            • Equity
          • Wealth
          • Checks
            • Business information
            • Tax return
            • Internal control
            • Reconciliation of fixed assets
            • Reconciliation of equity (personal)
            • Salary and pension costs
      • Closing entries
      • Financial statements
      • Annual report
        • Annual report
        • Financial statements
        • Signatures
        • Notes
          • Accounting policies
          • Type of business and where the business operates
          • Number of man-years
          • Payroll expenses
          • Mandatory occupational pension
          • Fixed and intangible assets
          • Audit
          • Accounts receivable
          • Fixed assets
          • Loans and collateral to members of governing bodies.
          • Receivables
          • Bank deposits
          • Share (with company view)
          • Debt and guarantee obligations
          • Share capital
          • Equity
          • Income tax
          • Temporary differences
          • Debt
          • Uncertainty about continued operation
          • Loans and collateral to executives, shareholders, etc.
          • Extraordinary income and expenses
          • Fair value of financial instruments
          • Group, associated companies etc.
          • Own shares and member accounts in cooperatives
          • Client funds and client
          • Manual note
          • Specification of pledges and guarantees
          • Group, subsidiaries and associated companies
          • Benefits for executives
          • Inventories
        • Cash flow
        • Board report
        • General meeting
        • Declaration of completeness
      • Submission
        • Submission of tax return to Altinn
        • Submission of annual report to Altinn
        • Previous submission to Altinn
        • Submission of thirdparty information to Altinn
      • Reports
    • Transaction analysis
      • Auto checks
      • Check settings
    • Fixed asset register
      • Fixed asset overview
      • Get started with Fixed asset register
        • General functionality
        • Registering starting values
        • Merger
      • Account view
      • Taxable depreciations
      • Closing entries
      • Reports
    • Housing
      • Submission of housing information to Altinn
    • Group consolidation
      • Get started with group consolidation
        • Create client
        • Group Structure
        • Chart of accounts
        • Eleminations
      • Trial balance
      • Annual report
      • Reports
      • Submission
    • Share register
      • Get started with the share register
        • Create your first class of shares
        • Create shareholders
        • Establishing of share capital
        • Other changes in share capital / ownership / number of shares
      • Book of shareholders
      • Form RF-1086 / RF-1086U
      • Submission
    • Settings
      • Settings
      • Chart of accounts
      • Company information
        • Change reporting period
        • Impersonal non-taxable companies
    • Administration
      • Templates for auto checks
        • Create template
        • Auto checks, templates
        • Customers, templates
        • Properties, templates
      • Templates for reconciliation plan
        • Manage templates
      • Templates for annual report
    • Client registry
      • Client companies
        • Import of historical data
        • Client with deviating fiscal years
      • My accounting office
        • User administration
        • Group administration
      • Year end status
    • How Visma protects you and your information
    • GDPR in Period & Year
    • License terms - Period & Year
  • Release notes
English
Norsk
Privacy Statement
  1. Period & Year
  2. Help
  3. Period and year-end closing
  4. Information and tax (personal)
  5. Not accountable
  6. Business income

Business income

Section Content

Beregning av driftsresultat

Primary industry deduction

Business income and spouse distribution

Last modified September 12, 2024