vähennettavan

Vähennettävän is a term used in Finnish accounting and tax law to refer to expenses that can be deducted from a company's taxable income. These expenses are considered to be necessary for the company's operations and are intended to reduce the overall tax burden. Vähennettävän expenses are typically categorized into several types, including:

1. Business expenses: These are costs incurred in the course of a business, such as salaries, rent, utilities, and advertising.

2. Depreciation: This refers to the gradual reduction in the value of an asset over time, which can be deducted from taxable income.

3. Research and development expenses: These are costs incurred in the development of new products or services, which can be deducted from taxable income.

4. Capital expenditures: These are large, one-time expenses that are intended to increase the value of a company's assets, such as the purchase of machinery or equipment.

The amount of vähennettävän expenses that can be deducted from taxable income is subject to certain limits and restrictions, as determined by Finnish tax law. Companies must maintain accurate records of their expenses and provide documentation to support their deductions. Failure to do so can result in penalties and interest charges. Vähennettävän expenses are an important aspect of Finnish tax law, as they allow companies to reduce their taxable income and, in turn, their tax liability.