In cost accounting, demolition costs are the costs of phasing out assets. Traditionally, they are treated as in external accounting. In commercial law, demolition costs are regarded as expenses in the period in which they are incurred, namely a.) The result from ordinary activities or b.) The extraordinary result depressing (profit and loss statement "income statement"). Based on the tax activation requirement, it is considered permissible to activate demolition costs as subsequent acquisition costs for the acquisition of a building with the intention of demolition, provided that no new buildings are erected. For demolition costs is gem. Commercial law to form a provision if z. B. contractually a demolition obligation for buildings on foreign land.
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