The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.
If you are looking for statistical figures, go from the definition to the statistics page.
Appropriations
Increases/decreases in the accumulated depreciation difference to be considered in determining taxable income, and increases/decreases in voluntary provisions deductible for tax purposes.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
A housing company may have a residential building provision as a voluntary provision. The purpose of the residential building provision is to collect funds for future repairs and renovations. Residential building provision can also be used as a means of balancing profits in which case the company does not accumulate assets or incur taxes.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
Jaa