kapitaliseringsgrenser

Kapitaliseringsgrenser, or capitalization thresholds, are policy limits used in accounting to decide whether expenditures are recorded as fixed assets on the balance sheet or expensed in the income statement. They help ensure consistent recognition of asset purchases and prevent small costs from being treated as long-term assets.

Expenditures that typically fall under capitalization include the purchase price of an asset, delivery and handling, installation and commissioning, and costs necessary to bring the asset to working condition. Also included can be professional fees related to acquisition or construction and certain improvements that extend an asset’s useful life. Routine maintenance, minor repairs, and most office supplies are usually expensed, unless they significantly enhance the asset or meet a higher threshold. Thresholds can differ by asset type, such as equipment, software, or vehicles, and may also vary by jurisdiction or organizational policy.

Setting and applying thresholds involves defining the limits in the organization’s accounting policy. Thresholds are often based on materiality, cost-benefit considerations, and applicable standards (such as IFRS or local GAAP). Costs that meet or exceed the threshold are capitalized and depreciated or amortized over the asset’s useful life; costs below the threshold are expensed in the period incurred. The policy should be reflected in the asset register and disclosed in notes to the financial statements, with periodic reviews to maintain relevance.

Tax considerations differ from accounting capitalization. Some jurisdictions have de minimis rules allowing immediate tax deductions for small purchases, separate from financial reporting. Maintaining a clear capitalization policy and accurate asset records supports consistent reporting, budgeting, and compliance across both accounting and tax contexts.