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Practical Income Manual 2021.

General requirements

Accounting for provisions

For non-commercial entrepreneurs and professionals, this requirement will refer to the entry in their investment property record book of the annual amortization fee corresponding to each of said assets.

Amortization effectiveness: Amortization systems

The annual amortization must reflect the effective depreciation of the element in that same period.

The following systems are distinguished:

  1. 1. By linear amortization coefficients
  2. 2. Other amortization systems