5   Capital yield basis of sole proprietorships.1 Average. 2000. Kroner (Corrected 20 November 2002)
  All2 Primary industries Other industries
  Opening value Closing value Opening value Closing value Opening value Closing value
Depreciation group A: Office machines 2 200 2 200  300  300 3 200 3 200
Depreciation group B: Goodwill 1 500 1 200 0 0 2 400 1 900
Depreciation group C: Trailers, trucks 29 300 30 900 5 500 5 900 42 700 45 000
Depreciation group D: Cars, tractor etc. 69 900 72 400  120 000  123 400 41 600 43 700
Depreciation group E and F: Ships, vessels, aeroplanes 10 700 8 700 25 000 20 900 2 600 1 900
Depreciation group G: Constructions etc. 92 400 95 700  181 400  186 100 42 300 44 900
Depreciation group H: Commercial buildings 12 700 13 500 2 300 2 300 18 500 19 800
             
Depreciation-linearly  500 1 200 1 000 1 000  200 1 300
Non-depreciable assets 55 400 58 300  138 100  147 400 8 800 8 200
Other immaterial privileges 3 000 2 900 7 600 7 400  400  400
Activated research and development costs  300  200  300  300  300  100
Goods 46 600 47 100 77 800 79 300 29 000 29 000
Accounts receivable 29 400 30 300 15 000 13 500 37 600 39 800
             
Total  353 800  364 600  574 400  587 600  229 600  239 100
Accounts payable 4 700 5 000 2 500 3 400 5 900 5 900
Total  349 100  359 700  571 900  584 200  223 700  233 300
             
Capital yield basis  354 400          578 100          228 500        
Correction for negative capital yield basis  200         -          200        
Utilized capital yield basis  354 600          578 100          228 700        
1  The figures are obtained from the Form For Calculation Of Personal Income.
2  Does not incude participant-taxed companies.

Explanation of symbols