June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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8.2 Leasing als Finanzierungsalternative?
149
Problemen bei der Vertragsabwicklung kommen, die u.U. die Vorteile, die man sich aus dem
Vertrag erhofft aufzehren könnten.
8.2.6 Beispiel für einen vollständigen Finanzplan zum Vergleich:
Kauf oder Leasing eines Gebäudes
Grundlegende Annahmen für die Wirtschaftlichkeitsberechnung:
• Gleiche Bemessungsgrundlagen für Einkommens-, Körperschafts- und Gewerbesteuer
• Ermittlung der steuerlichen Bemessungsgrundlage:
Erträge aus Miet- oder Pachteinnahmen
-
Betriebskosten
=
F.inzahliingsüberschuss
-
Abschreibungen auf das Objekt
-
Abschreibungen auf ein eventuelles Disagio
-
Zinsaufwand fur das Fremdkapita ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.