# Swedish Asset Accounting

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- **Type:** Skill
- **Install:** `agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-asset-accounting`
- **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior
- **Seller:** [erp-mafia](https://agentstack.voostack.com/s/erp-mafia)
- **Installs:** 0
- **Category:** [Agent Skills](https://agentstack.voostack.com/c/agent-skills)
- **Latest version:** 0.1.0
- **License:** MIT
- **Upstream author:** [erp-mafia](https://github.com/erp-mafia)
- **Source:** https://github.com/erp-mafia/swedish-accounting-skills/tree/main/.claude/skills/swedish-asset-accounting

## Install

```sh
agentstack add skill-erp-mafia-swedish-accounting-skills-swedish-asset-accounting
```

Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent.

## About

# Swedish Asset Accounting (Anläggningsredovisning)

Developer compliance reference for Swedish fixed asset accounting. Core laws: ÅRL (1995:1554), IL (1999:1229), BFL (1999:1078). Frameworks: K2 (BFNAR 2016:10), K3 (BFNAR 2012:1), IFRS 16, RFR 2.

**Before answering any question, read the appropriate reference file:**

- For depreciation methods, överavskrivning, or tax depreciation rules: `cat references/depreciation.md`
- For BAS account mapping, anläggningsregister, or förbrukningsinventarier: `cat references/accounts-and-registry.md`
- For leasing treatment or disposal/scrapping: `cat references/leasing-and-disposal.md`

If the question spans multiple areas, read all relevant files.

## Quick Decision Tree

```
Is the asset below half prisbasbelopp (29,600 kr 2026) or useful life ≤ 3 years?
├─ YES → Expense immediately via 54xx (förbrukningsinventarie)
└─ NO → Capitalize to 10xx/11xx/12xx
         │
         Is it a building?
         ├─ YES → IL 19 kap rates (2-5% straight-line on cost)
         │        K2: no components, use SKV standard rates
         │        K3: mandatory component depreciation
         └─ NO → Machinery/inventory: IL 18 kap
                  ├─ Räkenskapsenlig: 30% declining or 20% straight-line (choose yearly)
                  └─ Restvärdeavskrivning: 25% declining (fallback)
                  │
                  Book ≠ Tax? → Bridge via 2150/8850 (överavskrivning)
```

## Critical K2 vs K3 Differences (Assets)

| Feature | K2 | K3 |
|---|---|---|
| Component depreciation | Forbidden | Mandatory |
| Useful life | 5-year default allowed | Individual assessment required |
| Residual value | Optional, forbidden with 5-year rule | Required, annual reassessment |
| Depreciation start | Year put into use | When available for use |
| Revaluation | Permitted for buildings/land | Permitted |
| Deferred tax | Forbidden | Required (ch. 29) |
| Leasing on BS | Never | Financial leases (but 20.29 exemption in juridisk person) |
| Development costs | Must expense | May capitalize |

## 2026 Regulatory Change

From fiscal years starting after 2025-12-31, entities with buildings generating ≥75% of net revenue (fastighetsbolag, BRF:er) must use K3. This forces component depreciation adoption. BFN published updated BFNAR 2016:10 and 2012:1 effective for these fiscal years.

## Prisbasbelopp Reference (Half PBB = förbrukningsinventarie threshold)

| Year | PBB | Threshold |
|---|---|---|
| 2024 | 57,300 | 28,650 |
| 2025 | 58,800 | 29,400 |
| 2026 | 59,200 | 29,600 |

## Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

- **Author:** [erp-mafia](https://github.com/erp-mafia)
- **Source:** [erp-mafia/swedish-accounting-skills](https://github.com/erp-mafia/swedish-accounting-skills)
- **License:** MIT

Install and usage instructions live in the source repository linked above.

## Pricing

- **Free** — Free

## Security capabilities

Automated source analysis of v0.1.0 — what this tool can access:

- **Network access:** no
- **Filesystem access:** no
- **Shell / process execution:** no
- **Environment & secrets:** no
- **Dynamic code execution:** no

*"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.*


## Versions

- **0.1.0** — security scan: passed — Imported from the upstream source.

## Links

- Listing page: https://agentstack.voostack.com/l/skill-erp-mafia-swedish-accounting-skills-swedish-asset-accounting
- Seller: https://agentstack.voostack.com/s/erp-mafia
- Browse the marketplace: https://agentstack.voostack.com/browse

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