The CSS file did not download correctly, the screen reader does not support CSS, or your version of Internet Explorer is too old for this website.

To get the best possible experience using our website, you should upgrade to a newer version of Internet Explorer, or use other browser alternatives. If you are using a computer at work, contact your IT administrator.

For full functionality of this site it is recommended to enable JavaScript.How to enable JavaScript in your browser and why

Concept variable

Opening balance per 1 January

	Norwegian (bokmål)
Name	Opening balance per 1 January
Definition	The taxable value of fixed assets by the beginning of the year.
Valid from	1994-01-01
Valid to
Owner	970 - Division for accounting statistics

Statistical unit	Enterprise
Subject	10.02 - Business taxes

Linked to StatBank tables	11182: Fiscal value and depreciation for companies, by depreciation groups 11126: Depreciation for sole proprietorships, by depreciation group and main income 10335: Fiscal value and depreciation for companies, by depreciation groups 06899: Fiscal value and depreciation for limited companies, by depreciation groups (closed series)