Field help: (2018) Building

Tick this box if you have buildings in your business assets.

These assets are fixed assets that can be depreciated.

These include buildings, parts of buildings, outdoor facilities, courtyard paving, parking lots, streets, certain tenant facilities.

Note: Other expenses for buildings held as business assets, for example, expenses for maintenance and repairs, property tax, insurance premiums and current operating costs, should be entered in the section "Operating expenses > Occupancy costs and other property expenses".