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) | 
