{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:no:regnskapsloven:5-3","jurisdiction":"no","law":{"key":"regnskapsloven","title":"Lov om årsregnskap m.v. (regnskapsloven)","official_id":"LOV-1998-07-17-56","official_url":"https://lovdata.no/dokument/NL/lov/1998-07-17-56","version_note":"Gjeldende lover, Lovdata (NLOD 2.0)"},"label":"§ 5-3","heading":"Anleggsmidler","chapter":null,"in_force_from":null,"in_force_until":null,"text":"§ 5-3. Anleggsmidler\n\n(1) Anleggsmidler skal vurderes til anskaffelseskost.\n\n(2) Anleggsmidler som har begrenset økonomisk levetid, skal avskrives etter en fornuftig avskrivningsplan.\n\n(3) Anleggsmidler skal nedskrives til virkelig verdi ved verdifall som forventes ikke å være forbigående. Nedskrivningen skal reverseres i den utstrekning grunnlaget for nedskrivningen ikke lenger er til stede.Endret ved lov 21 juni 2024 nr. 42 (i kraft 1 nov 2024 iflg. res. 11 okt 2024 nr. 2454).","sha256":"c33af2c6b36ca49a5d6ae49e362c259b5935eb50dd7e789fed6c2bc537798428","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/no/regnskapsloven/5-3","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"§ 5-3","obligations":"not_in_register","practice":"not_covered","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":null,"praxis_line":null,"relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."}}