201205.28
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CO-OWNERSHIP DISSOLUTION

Regularly, after a certain legacy proceeding is over, rightful heirs become co-owners of testators’ real estates, whether land or house i.e. apartment. In order to valorize his/her inheritance, like for example to rent, sell or pawn it, an heir must be the owner in whole (1/1). Therefore, co-owners can try to divide the land or…

201205.15
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Capitalization of costs for financing assets

Capitalization of costs for financing qualifying assets may be an interesting option for small and medium-sized entrepreneurs, since the costs for financing the current period are in this way reduced. Thus, reduced costs have a direct impact on the business result of the current year. Financing (lending) costs primarily include interests, but also other costs incurred…