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To building additional expenses (regulated in "ยง 24 WertV) belong:
Building additional expenses are thus the costs, which apart from "the actual "construction costses and costs of property, of planning and execution of the building project arise.
Usually about 15% of the determined construction costses can be set as building additional expenses for the establishment of a building. More exact data e.g. contain the NHK 2000 and other empirical evaluations.
In the arrangement according to DIN 276 building additional expenses are led as cost element 700.
Asset value method productive value procedure, reference value procedure, land value, normal manufacturing costs,
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