Concept variable

Ground rent income

	Norwegian (bokmål)
Name	Ground rent income
Definition	Ground rent income consists of gross sales income less the costs of producing electric power. In addition, allowance is made for free income corresponding to the average of the fiscal year's opening and closing tax-related value of production equipment multiplied by a fixed norm interest rate. Negative ground rent income can be carried forward as a deduction in later years. Only generators with an output of at least 5500kw are included in the tax base.
Valid from	2004-01-01
Valid to
Owner	970 - Division for accounting statistics
Statistical unit	Enterprise
Subject	10.02 - Business taxes
Reference	http://www.ssb.no/emner/10/02/nos_skatt/