/periodandyear/help/taxation/personal/type-1/business-income section 2024-09-12T19:33:52+02:00 # Business income /periodandyear/help/taxation/personal/type-1/business-income/calculation-of-operating-profit-loss page 2024-09-12T19:33:52+02:00 # Beregning av driftsresultat ## Calculation of operating profit/loss Click on **Operating income** on the left side of the menu and the right side will display a specification of which operating income accounts that are booked in the financial statement. If you hover over the amount field, you will see a menu icon where you can choose between **Show accounts** or **Override amount**. If you click **Show all** in the upper right corner of the screen, all income fields will appear. The income fields correspond to Income statement 1, and the values are automatically transferred to relevant subjects in tax return for businesses. **Total operating income** is transferred to the calculation on the left side. Approve the values ​​by clicking the symbol in the **Done** column. Click on **Operating expenses** on the left side of the menu and the right side will display a specification of which operating expenses accounts that are booked in the financial statement. If you hover over the amount field, you will see a menu icon where you can choose between **Show accounts** or **Override amount**. If you click **Show all** in the upper right corner of the screen, all expenses fields will appear. The expenses fields correspond to Income statement 1, and values are automatically transferred to relevant subjects in tax return for businesses. **Total operating expenses** is transferred to the calculation on the left side. Approve the values by clicking the symbol in the **Done** column. The **Operating profit/loss** result is calculated on the left side in the menu. Click **Net capital income/expense** on the left side of the menu and the right side will display a specification of which net capital income/expense accounts that are booked in the income statement. If you hover over the amount field, you will see a menu icon where you can choose between **Show accounts** or **Override amount**. If you click **Show all** in the upper right corner of the screen, all expenses fields will appear. The income/expense fields correspond to Income statement 1, and values are automatically transferred to relevant subjects in tax return for businesses. **Total net capital income/expense** is transferred to the calculation on the left side. Approve the values by clicking the symbol in the **Done** column. The **Result sole proprietorship** is calculated on the left side in the menu. ## []{#spouse_distribution}Distribution of business income between spouses and municipality Spouses, registered partners and spouse equivalent cohabitants that have worked for the business during the income year can divide income from joint business between them. [Read more about spouse distribution at The Norwegian Tax Administration](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/hjelp-til-skattemelding/slik-deler-ektefeller-inntekt-fra-felles-virksomhet/). Distribution is activated by checking **Spouse allocation** under **Year-end closing - Information and tax - Information - Company information**. Click on **Business income and spouse distribution** on the left side menu under**Business income** and the right side will display a specification of Result for Business and Assigned result for owner/spouse. Change the field **Share** to adjust distribution between spouses. It is also possible to select different municipality if needed. Click on the  -icon to go to the menu **Personal income**. /periodandyear/help/taxation/personal/type-1/business-income/primary-industry-deduction page 2024-09-12T19:33:52+02:00 # Primary industry deduction ## Primary industry deduction Click on **Primary industry deduction** on the left side menu under**Business income** to display an overview with Total primary industry deduction and a detail tab for each type of deduction. Check **Entitled for deduction** to enable the registration fields. The field Taxable result or deficit from business income is automatically transferred from **Business income and spouse distribution.** Fill in the relevant fields to calculate the deduction. The field Deduction to owner (amount within deduction limit) is calculated according to registered values and displayed on the overview tab. Primary industry is activated by selecting **Primary industry** under **Year-end closing - Information and tax - Information - Company information**. /periodandyear/help/taxation/personal/type-1/business-income/spouse-distribution page 2024-09-19T15:50:46+02:00 # Business income and spouse distribution Click on **Business income and spouse distribution** on the left side menu under**Business income** and the right side will display a specification of Result and assigned result for owner/spouse. Change the field **Share** to adjust distribution between spouses. It is also possible to select different municipality if needed. Spouses, registered partners and spouse equivalent cohabitants that have worked for the business during the income year can divide income from joint business between them. [Read more about spouse distribution at The Norwegian Tax Administration](https://www.skatteetaten.no/bedrift-og-organisasjon/skatt/skattemelding-naringsdrivende/hjelp-til-skattemelding/slik-deler-ektefeller-inntekt-fra-felles-virksomhet/). Distribution is activated by checking **Spouse distribution of income and / or wealth** under **Year-end closing - Information and tax - Information - Client information - Spouse allocation**. > [!NOTE] Share values across clients > By registering social security number on the owner and spouse and activate export of data in **Client information - Spouse allocation** on the main practitioner it is possible to share values from business income, personal income and wealth/debt across clients within the same accounting office. Go to **Tax return - Values from spouse** to fetch or edit data that has been made available from the spouse\'s client file. > > Period & Year will find changes in the client file and display a warning in the left side menu in **Tax return** if newer data is available. Values can be updated by clicking on the button **Fetch** if values has not been updated automatically. Click on the -icon to go to the menu **Personal income**.