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{"sheet":"Kontant købspris","index":0,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[18,49,18,51],[17,49,17,51],[19,49,19,51]]}
["Ejendomskøb - skema til opgørelse"]
[]
[null,null,null,null,"Bilagsnummer"]
[]
["Beregning for gårdejer:"]
[]
["Køb af ejendommen beliggende"]
[]
["Sælger "]
[]
["Dato for slutseddel",null,"Areal"]
[null,"(f.eks. 01-jan-16)"]
["Til overtagelse den",null,"Ø-90 nr."]
[]
["BBR nr.",null,"Journalnr."]
[]
["Udarbejdet af "]
[]
["Omregning til kontant købspris "]
[]
["Gamle lån: Kurs på købsdagen (slutseddel eller skødedato)."]
["Nye lån: Kurs den dag lånet hjemtages."]
[]
[null,null,"  Tal indrammet med fed tastes i "]
[null,null,"          kasseregistreringen i købsmåneden"]
[]
["Købesummens","Restgæld/","Obligations-","Kurs","Kontant iflg.","Konto nr."]
["Berigtigelse","nominel ","restgæld",null,"skøde"]
["Lån ",null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
[null,null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
[null,null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
[null,null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
[null,null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
["",null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
[null,null,null,null,null,23]
[null,null,null,null,null,8100,"01"]
["Pantebreve",null,null,null,null,2340,"xx"]
[null,null,null,null,null,8100,40]
[]
[]
["Gave",null,null,null,null,7300,"xx"]
[null,null,null,null,null,8100,49]
["Kontant udbetaling",null,null,null,null,8991,"xx"]
[null,null,null,null,{"$f":"B50","v":0},8100,70]
[]
["I alt",{"$f":"SUM(B30:B50)","v":0},{"$f":"SUM(C30:C50)","v":0},"I alt",{"$f":"SUM(E30:E50)","v":0}]
["Handelsomkostninger",null,null,null,null,8991,"xx"]
[null,{"$f":"'Handelsomkostninger mm'!B46","v":0},null,null,{"$f":"B54","v":0},8100,80]
["Kontantregulering ",null,null,null,null,"77xx","xx"]
["(fortjeneste)",{"$f":"IF((E52-B52)<0,0,E52-B52)","v":0},null,null,null,8100,81]
["Kontantregulering ",null,null,null,null,8100,81]
["(tab)",{"$f":"IF((E52-B52)>0,0,E52-B52)","v":0},null,null,null,"77xx","xx"]
["I alt"]
[null,{"$f":"B52+B54+B56+B58","v":0},null,null,{"$f":"E52+E54+E56+E58","v":0}]

{"sheet":"Skødeomkostninger","index":1,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
["Fordeling af skødeomkostninger "]
[]
[]
["  Tal indrammet med fed tastes i "]
["  kasseregistreringen i købsmåneden"]
[]
[]
["Specifikation","Købspris iflg.","Handels-","Reg. købspris","Konto nr."]
[null,"skøde","omkostninger"]
["Fast ejendom",null,null,null,8104,"03"]
["Jord",0,{"$f":"((B11/B39)*('Handelsomkostninger mm'!B50)+((B11/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49))","v":0},{"$f":"B11+C11","v":0},8138,"xx"]
["Stuehus",null,null,null,8104,"02"]
[null,0,{"$f":"(B13/B39)*('Handelsomkostninger mm'!B50)+((B13/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49)","v":0},{"$f":"B13+C13","v":0},"815x","xx"]
["Dræning",null,null,null,8104,"46"]
[null,9.9999999999999995E-7,{"$f":"(B15/B39)*('Handelsomkostninger mm'!B50)+((B15/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49)","v":0},{"$f":"B15+C15","v":9.9999999999999995E-7},8148,"xx"]
["Vanding",null,null,null,8104,"47"]
[null,9.9999999999999995E-7,{"$f":"(B17/B39)*('Handelsomkostninger mm'!B50)+((B17/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49)","v":0},{"$f":"B17+C17","v":9.9999999999999995E-7},8148,"xx"]
["Driftsbygninger",null,null,null,8104,"80"]
[null,1.0000000000000001E-5,{"$f":"(B19/B39)*('Handelsomkostninger mm'!B50)+((B19/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49)","v":0},{"$f":"B19+C19","v":1.0000000000000001E-5},8158,"xx",null,"1)"]
["Jordbeholdninger",null,null,null,8104,62]
[null,0,{"$f":"(B21/B39)*('Handelsomkostninger mm'!B50)","v":0},{"$f":"B21+C21","v":0},7501,"15"]
["Inventar",null,null,null,8104,"5x"]
["Markbrug/husdyr",0,{"$f":"(B23/(B39)*('Handelsomkostninger mm'!B50)+((B23/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51))","v":0},{"$f":"B23+C23","v":0},8178,"xx"]
["Besætning kvæg",null,null,null,8104,"09"]
[null,1.0000000000000001E-5,{"$f":"(B25/(B39)*'Handelsomkostninger mm'!B50)+((B25/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B25+C25","v":1.0000000000000001E-5},4111,80,null,"2)"]
["Besætning svin",null,null,null,8104,"09"]
[null,1.0000000000000001E-5,{"$f":"(B27/(B39)*'Handelsomkostninger mm'!B50)+((B27/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B27+C27","v":1.0000000000000001E-5},4201,80,null,"2)"]
["Beholdning indkøbt",null,null,null,8104,61]
[null,0,{"$f":"(B29/(B39)*'Handelsomkostninger mm'!B50)+((B29/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B29+C29","v":0},"44xx","xx",9]
["Beholdning egen avl",null,null,null,8104,"6x"]
["til foder",0,{"$f":"(B31/(B39)*'Handelsomkostninger mm'!B50)+((B31/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B31+C31","v":0},7501,"15"]
["Leveringsret",null,null,null,8104,70]
["(Kartofler / roer )",0,{"$f":"(B33/(B39)*'Handelsomkostninger mm'!B50)+((B33/(B23+B25+B27+B29+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B33+C33","v":0},2150,"xx"]
["Funktionærbolig"]
[null,0,{"$f":"(B35/(B39)*'Handelsomkostninger mm'!B50)+((B35/(B11+B13+B15+B17+B19+B35))*'Handelsomkostninger mm'!B49)","v":0},{"$f":"B35+C35","v":0}]
["Privat løsøre"]
[null,0,{"$f":"(B37/(B39)*'Handelsomkostninger mm'!B50)+((B37/(B23+B25+B27+B3+B31+B33+B37))*'Handelsomkostninger mm'!B51)","v":0},{"$f":"B37+C37","v":0}]
["I alt"]
[null,{"$f":"B11+B13+B15+B17+B19+B21+B23+B25+B27+B29+B31+B33+B35+B37","v":3.1999999999999999E-5},{"$f":"C11+C13+C15+C17+C19+C21+C23+C25+C27+C29+C31+C33+C35+C37","v":0},{"$f":"SUM(D11:D37)","v":3.1999999999999999E-5}]
[]
["1) Hvis bygningerne er specificeret i skødet, kan handelsomkostninger fordeles på side 5"]
["2) Se kontonumre på side 5, hvis besætningen specificeres"]

{"sheet":"Handelsomkostninger mm","index":2,"n_rows":52,"n_cols":4,"rows_kept":52,"cut":false,"hidden":false,"merged":[[3,0,3,1],[17,0,17,1]]}
["Stuehusets andel af moms af handelsomkostninger"]
[]
[]
["Tal i disse felter tastes i kassereg i købsmåneden"]
["                       "]
[]
["Specifikation",null,"Beløb","Konto nr."]
[]
["Stuehusets andel af moms",null,null,8991]
[null,null,{"$f":"Skødeomkostninger!B13/SUM(Skødeomkostninger!B11:B37)*SUM(C24:C40)","v":0},"815x xx"]
[]
["I alt moms * købspris stuehus"]
["Købspris i alt"]
[]
[]
["Specifikation af handelsomkostninger:"]
[]
["Tal i disse felter tastes i kassereg i købsmåneden"]
[]
[]
["Tekst","Beløb uden ","Moms"]
[null,"moms"]
["Registreringsafgift tinglysning fast ejendom"]
[]
["Stempelomkostninger"]
[]
["Tinglysning løsøre"]
[]
["Skødesalær"]
[]
["Landmålerudgifter vedr. handel"]
[]
["Mæglersalær"]
[]
["Attester mm."]
[]
[]
[]
[]
[]
["Minus stuehusmoms til kap. kt. (føres ovenfor)"]
[null,null,{"$f":"-C10","v":0}]
["Moms til fradrag i alt",null,null,8991]
[null,null,{"$f":"C24+C28+C30+C32+C34+C36+C38+C40+C42","v":0},8402]
["Handelsomkostninger i alt (til side 1 og 2)"]
[null,{"$f":"SUM(B24:B40)","v":0},"Føres på side 1"]
[]
[]
["Handelsomkostninger fast ejendom og landmåler",{"$f":"B24+B32","v":0}]
["Handelsomkostninger øvrige",{"$f":"B26+B30+B34+B36+B38+B40","v":0}]
["Handelsomkostninger løsøre",{"$f":"B28","v":0}]
[1]

{"sheet":"Refusionsopgørelse","index":3,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":false,"merged":[[7,2,7,4]]}
["Refusionsopgørelse"]
[]
["Hvis sælger skal betale vendes kontonumrene!"]
[]
["                              Tal i disse felter tastes i "]
["                    kasseregistreringen i købsmåneden"]
["Kontonumrene forsynes med ejendomsvariabel tekst."]
["Tekst","Beløb","Konto nr. "]
[]
["Ejendomsskat refunderet af køber",null,8991,null,null,{"$f":"IF($B11<>0,C10+C11,0)","v":0},{"$f":"IF($B11<>0,D10+D11,0)","v":0},{"$f":"IF($B11<>0,E10+E11,0)","v":0}]
[null,null,4770,null,null,0,0,0]
["Renovation refunderet af køber",null,8991,null,null,0,0,0]
[null,null,4838,null,null,0,0,0]
["Skorstensfejning refunderet af køber",null,8991,null,null,0,0,0]
[null,null,7068,10,null,0,0,0]
["Rente realkreditinstitutter refunderet af køber",null,8991,null,null,0,0,0]
[null,null,"545x","xx",null,0,0,0]
["Bidrag realkreditinstitutter refunderet af køber",null,8991,null,null,0,0,0]
[null,null,"545x","xx",null,{"$f":"IF(#REF!<>0,C19+#REF!,0)","v":{"$error":"#REF!"}},{"$f":"IF(#REF!<>0,D19+#REF!,0)","v":{"$error":"#REF!"}},{"$f":"IF(#REF!<>0,E19+#REF!,0)","v":{"$error":"#REF!"}}]
["Rente Nordeakredit refunderet af køber",null,8991,null,null,{"$f":"IF($B21<>0,C20+C21,0)","v":0},{"$f":"IF($B21<>0,D20+D21,0)","v":0},{"$f":"IF($B21<>0,E20+E21,0)","v":0}]
[null,null,5459,"xx",null,0,0,0]
["Rente banklån refunderet af køber",null,8991,null,null,0,0,0]
[null,null,5465,"xx",null,0,0,0]
["Rente pantebrev refunderet af køber",null,8991,null,null,0,0,0]
[null,null,5470,"xx",null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
[null,"",null,null,null,{"$f":"SUM(F10:F39)","v":{"$error":"#REF!"}},{"$f":"SUM(G10:G39)","v":{"$error":"#REF!"}},{"$f":"SUM(H10:H39)","v":{"$error":"#REF!"}}]
[null,{"$f":"SUM(B11:B39)","v":0}]

{"sheet":"Specifikation fælles","index":4,"n_rows":50,"n_cols":8,"rows_kept":50,"cut":false,"hidden":false,"merged":[[26,0,26,3],[29,0,29,1],[29,5,29,7]]}
["Fordeling af handelsomkostninger på bygninger"]
[]
["Tal i disse felter tastes i Anlægskar2tek > investeringer"]
[]
[]
[null,"Købspris iflg.","Reg. købspris","Forlods-"]
["Bygninger","skøde","(til afskrivning)","afskrivning"]
[null,"(C)","(D)","*)"]
[null,0,{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B9","v":0}]
[null,0,{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B10","v":0}]
[null,0,{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B11","v":0}]
[null,0,{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B12","v":0}]
[null,0,{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B13","v":0}]
["Rest til sidste bygning",{"$f":"B15-B9-B10-B11-B12-B13","v":1.0000000000000001E-5},{"$f":"(Skødeomkostninger!D19/Skødeomkostninger!B19)*B14","v":1.0000000000000001E-5}]
["I alt bygninger",{"$f":"Skødeomkostninger!B19","v":1.0000000000000001E-5},{"$f":"SUM(C9:C14)","v":1.0000000000000001E-5}]
["Dræning ",{"$f":"Skødeomkostninger!B15","v":9.9999999999999995E-7},{"$f":"(Skødeomkostninger!D15/Skødeomkostninger!B15)*B16","v":9.9999999999999995E-7}]
["Vanding",{"$f":"Skødeomkostninger!B17","v":9.9999999999999995E-7},{"$f":"(Skødeomkostninger!D17/Skødeomkostninger!B17)*B17","v":9.9999999999999995E-7}]
["Sum",{"$f":"B15+B16+B17","v":1.2000000000000002E-5},{"$f":"C15+C16+C17","v":1.2000000000000002E-5},{"$f":"SUM(D9:D17)","v":0}]
[]
["NB.: Sammenhængende bygninger bør samles i et afskrivningsgrundlag pr. bygningskompleks."]
["        Kolonne D deles i forhold til kolonne C."]
["*) Etableringskonto indskudt i 1999 til 2001 med 68%"]
["   Etableringskonto indskudt i 2002 til 2009 med 58 %"]
["   Etableringskonto indskudt i 2010 og senere med 50 %"]
[]
["Besætningsspecifikation"]
["Tal i disse felter tastes i kasseregistrering i købsmåneden"]
[]
["( Skal ikke bruges samtidig med side 2)"]
["Besætningsspecifikation",null,"Antal","Købspris iflg.","Reguleret ","Kontonr."]
[null,null,null,"skøde (A)","købspris (B)",null,null,"Moms"]
["Køer ",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D32","v":0},4121,0,9]
["Kvier 0 - 2 år",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D33","v":0},4144,null,9]
["Kvier 1 - 2 år",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D34","v":0},4144,null,9]
["Kvier u. 1 år",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D35","v":0},4144,null,9]
["Tyre u. 1 år",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D36","v":0},4164,null,9]
["Andet  (skal være indeholdt under kvæg)",null,null,null,{"$f":"(Skødeomkostninger!D25/Skødeomkostninger!B25)*D37","v":0}]
["I alt kvæg mv.",null,{"$f":"SUM(C32:C37)","v":0},{"$f":"SUM(D32:D37)","v":0},{"$f":"SUM(E32:E37)","v":0}]
["Orner",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D39","v":0},4201,null,9]
["Søer",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D40","v":0},4204,null,9]
["Gylte",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D41","v":0},4207,null,9]
["Sopolte",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D42","v":0},4211,null,9]
["Slagtesvin o. 60 kg.",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D43","v":0},4261,null,9]
["Slagtesvin 30 - 60 kg.",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D44","v":0},4217,null,9]
["Slagtesvin u. 30 kg.",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D45","v":0},4217,null,9]
["Andet (skal være indeholdt under svin)",null,null,null,{"$f":"(Skødeomkostninger!D27/Skødeomkostninger!B27)*D46","v":0}]
["I alt svin mv.",null,{"$f":"SUM(C39:C46)","v":0},{"$f":"SUM(D39:D46)","v":0},{"$f":"SUM(E39:E46)","v":0}]
["Sum",null,{"$f":"SUM(C38+C47)","v":0},{"$f":"SUM(D38+D47)","v":0},{"$f":"E38+E47","v":0}]
[]
["Kolonne B fordeles i forhold til kolonne A."]

{"sheet":"Specifikation skat","index":5,"n_rows":82,"n_cols":7,"rows_kept":82,"cut":false,"hidden":false,"merged":[[73,0,73,6],[75,0,75,6]]}
["Skat"]
[]
["Kapitalafkastgrundlag   (Alt. M. O. D. A.)"]
[]
["Tekst","Beløb","Konto nr."]
["Fast ejendom Jord",null,8553,"xx",{"$f":"IF($B7<>0,C6+C7,0)","v":0},{"$f":"IF($B7<>0,D6+D7,0)","v":0},{"$f":"IF($B7<>0,#REF!+#REF!,0)","v":0}]
[null,{"$f":"Skødeomkostninger!D11","v":0},8569,null,0,0,{"$f":"IF($B8<>0,#REF!+#REF!,0)","v":0}]
["Dræning",null,8553,"xx",17122,{"$error":"#VALUE!"},{"$f":"IF($B9<>0,#REF!+#REF!,0)","v":{"$error":"#REF!"}}]
[null,{"$f":"Skødeomkostninger!D15","v":9.9999999999999995E-7},8569,null,0,0,{"$f":"IF($B10<>0,#REF!+#REF!,0)","v":0}]
["Vanding",null,8553,"xx",17122,{"$error":"#VALUE!"},{"$f":"IF($B11<>0,#REF!+#REF!,0)","v":{"$error":"#REF!"}}]
[null,{"$f":"Skødeomkostninger!D17","v":9.9999999999999995E-7},8569,null,0,0,{"$f":"IF($B12<>0,#REF!+#REF!,0)","v":0}]
["Driftsbygninger",null,8553,"xx",17122,{"$error":"#VALUE!"},{"$f":"IF($B13<>0,#REF!+#REF!,0)","v":{"$error":"#REF!"}}]
[null,{"$f":"Skødeomkostninger!D19","v":1.0000000000000001E-5},8569,null,0,0,{"$f":"IF($B14<>0,#REF!+#REF!,0)","v":0}]
["Funktionærbolig",null,8553,"xx",0,0,{"$f":"IF($B15<>0,#REF!+#REF!,0)","v":0}]
[null,{"$f":"Skødeomkostninger!D35","v":0},8569,null,0,0,{"$f":"IF($B16<>0,#REF!+#REF!,0)","v":0}]
["Rente BRF refunderet af køber",null,8990,null,0,0,{"$f":"IF($B17<>0,#REF!+#REF!,0)","v":0}]
[null,null,5457,"xx",0,0,{"$f":"IF($B18<>0,#REF!+#REF!,0)","v":0}]
["Rente DLR refunderet af køber",null,8990,null,0,0,{"$f":"IF($B19<>0,#REF!+#REF!,0)","v":0}]
[null,null,5458,"xx",0,0,{"$f":"IF($B20<>0,#REF!+#REF!,0)","v":0}]
["Rente Nordeakredit refunderet af køber",null,8990,null,0,0,{"$f":"IF($B21<>0,#REF!+#REF!,0)","v":0}]
[null,null,5459,"xx",0,0,{"$f":"IF($B22<>0,#REF!+#REF!,0)","v":0}]
["Rente banklån refunderet af køber",null,8990,null,0,0,{"$f":"IF($B23<>0,#REF!+#REF!,0)","v":0}]
[null,null,5465,"xx",0,0,{"$f":"IF($B24<>0,#REF!+#REF!,0)","v":0}]
["Rente pantebrev refunderet af køber",null,8990,null,0,0,{"$f":"IF($B25<>0,#REF!+#REF!,0)","v":0}]
[null,null,5470,"xx",0,0,{"$f":"IF($B26<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B27<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B28<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B29<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B30<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B31<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B32<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B33<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B34<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B35<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B36<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B37<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B38<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B39<>0,#REF!+#REF!,0)","v":0}]
[null,null,null,null,0,0,{"$f":"IF($B40<>0,#REF!+#REF!,0)","v":{"$error":"#REF!"}}]
[null,"",null,null,{"$f":"SUM(E6:E39)","v":51366},{"$f":"SUM(F6:F39)","v":{"$error":"#VALUE!"}},{"$f":"SUM(G6:G39)","v":{"$error":"#REF!"}}]
[null,{"$f":"SUM(B7:B39)","v":1.2E-5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
["Tal i disse felter tastes i CTRL I (S E)"]
[]
["Foderbeholdning"]
["Man kan fratrække købesummen på betingelse af at værdien af foderbeholdninger ved udgangen af\nåret indtægtsføres."]
[]
["Det vil sige at hvis købet er bogført på 44xx, skal du indtægtføre ultimobeholdningen på 44xx med 7900 80 som modkonto, så kun nedgangen bliver tilbage"]
[]
["Tekst","Beløb","Konto nr."]
["Nedgang fra køb til ultimo",null,7501,"15"]
[null,0,"44xx","xx"]
["Ikke fradragsberettiget del",null,7501,"15"]
[null,0,7900,80]

{"sheet":"Specifikation årsrapport","index":6,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Årsrapport"]
[]
["Tal i disse felter tastes i CTRL I (D E)"]
[]
["Tekst","Beløb","Konto nr."]
["Jordbeholdninger",null,7501,"15"]
[null,{"$f":"+Skødeomkostninger!D21","v":0},"4xxx","xx"]
["Ompostering af beholdning egen avl fra side 2",null,7501,"15"]
[null,{"$f":"+Skødeomkostninger!D31","v":0},"44xx","xx"]
[null,null,null,null,null,{"$f":"IF(B11<>0,C10+C11,0)","v":0},{"$f":"IF($B11<>0,D10+D11,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(B12<>0,C11+C12,0)","v":0},{"$f":"IF($B12<>0,D11+D12,0)","v":0}]
["I alt",null,null,null,null,{"$f":"SUM(F$6:F$11)","v":0},{"$f":"SUM(G$6:G$11)","v":0}]
[null,{"$f":"SUM(B6:B11)","v":0},null,null,null,{"$f":"IF(B14<>0,C13+C14,0)","v":0},{"$f":"IF($B14<>0,D13+D14,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(#REF!<>0,C14+#REF!,0)","v":{"$error":"#REF!"}},{"$f":"IF(#REF!<>0,D14+#REF!,0)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,{"$f":"SUM(F$6:F$14)","v":{"$error":"#REF!"}},{"$f":"SUM(G$6:G$14)","v":{"$error":"#REF!"}}]
[]
["HVIS leveringsretter er placeres i PS i skatteregnskabet, skal de flyttes til VS i årsrapporten."]
["  - Flyttes fra 2150 6x --> 2150 5x"]
[]
["Tekst","Beløb","Konto nr."]
["Leveringsretter",null,2150,"6x"]
[null,null,2150,"5x"]