Norway Yearbook - 1996

Industrial activities
2 99
Joint-stock companies. Depreciation from the point of view of taxation of
capital assets, by type of assets. 1993. Million kroner
Non-financial
Total
current assets
Goodwill
Ships, aeroplanes
and
helicopters
Commercial
buildings and
other real
estate
Unknown
.
Opening amount peri January1993 196452 79370 1411 9995 105363 312
+ Purchase price of investments 58989 32137 1 755 6446 18633 20
+ Improvements of existing assets. . 2018 815 94 70 1 035 5
- Depreciation and write-down1 552 185 0 191 176 -
- Restcompensatiors by realisation2 . . 15384 6976 319 3906 4128 56
Basis for this year's depreciation3 241 523 105 161 2 941 12414 120 727 281
- This year's depreciation 27015 19906 852 1 666 4567 25
Closingamountby3l December 1993 214688 85255 2379 11672 115132 250
Number of forms in the sample 18022 10094 372 390 7132 34
Includes down-written value by separation of non-financial current assets, amount of down-writin from DU-fond, previous depreciation on
contracts, amount of down-writing with sales profit which is reinvested and government subsidies. Rest compensation by realisation includes
compensation by realisation/market value by withdrawal of assets minus amount taken to income in 1 993.3Basis for this years depreciation
depart from closing amount corrected for this year's depreciation because of transferring to profit and loss account by realisation of non-financial
current assets in the depreciation-groups B, E, F, G and H.
Source: Weekly Bulletin of Statistics no. 42/95. More information: Division for Income and Wage Statistics.
Total tax3
Total central government
income and
property tax
ExcI. oil and gas extraction4
From oil and gas extraction
Contribution to the
Tax Equalization Fund
(including this contribution
based on correction
income) e
Total municipal and
county income and
property tax (included
tax based on correction
income)
Tax of profit by sales of
shares6
Tax of dividends. . .
Deduction for taxes on
received dividend. . .
3ONon-personal taxpayers included oil and gas extraction companiesl. 1989-1994
ber of taxpayers2
Amount milliokrorer
1989 1990 1991 1992 1993 1994 1989 lggo 1991 1992 1993 1994
78183 79780 82500 57602 60672 67678 22146 30059 28145 29011 31144 36029
62 541 64666 68438 236 248 229 15928 23908 22408 17020 15482 18059
62369 64487 68213 13 7 9 5062 4785 4438 6 4 8
171 179 225 223 241 220 10866 19123 17969 17014 15478 18051
49292 49376 48899 53356 57696 64507 447 453 422 6295 9731 12355
55659 55623 54807 55795 60311 67427 5477 5555 5223 5303 7530 7495
1121 871 510 .
. . . 5470 .
. . . . 5771
. . 294 144 92 .
. . . . 392
7 578 . . . . 1 599 1 880
Companies assessed by the Petroleum Tax Act.2Non-personal taxpayers with assessed tax based on income and/or property.3TotaI taxes in
1993 and 1994 are after deduction for taxes on received dividend.4Mortgage associations and finance companies are assessed with 0.3 per
cent Central government property tax.5From 1994 income taxis bxsed on correction income included in central government municipal and
county income tax.6Tax of profit by sales of shares is since 1992 assessed as a pxrt of ordinary income.
Source: Weekly Bulletin of Statistics no. i 6/96. More information: Division for Income and Wage Statistics.
262