Vermietung: Gebäudeabschreibung

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx

• Xxx xxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxx
• Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx
• Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

1. Welche Bedeutung Abschreibungen haben

Xxxxxxxxxxxx xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx. Xxxxxxxxx xxxx Xxxxxxxxx xXxXx. Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxxxx xxx Xxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxx Xxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx.

Xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xx

• xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx,
• xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx.

XXXXXXX: Xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxx:

• Xxx xxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxx.
• Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx x Xxx. x xxx xx XXxX.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxx.
• Xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx. "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxxx xx x Xxx. x Xxxx x XXxX.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.
• Xxx xxx xxx x.x.xxxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxx xxxXxxxxxxxxxxx x Xxxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxx xxxx xx xx xxxxxxx xxxxxx.
  Xxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxx: Xxx XxxxxxxxxXxxxxxxxxxxx xxxx xx xx XXxX.
• Xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx XxX xxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx. XxxxxxxxXxX, xxxxxxxxx xxxxxx xxx xx XXxXx.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx.
• Xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx, xxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xx XXxXx.
  Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx.

Xx xxx Xxx xxx xxxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xx xx XXxXxxxxxxxxxxxxxxxxx.

• Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxx x x x.x. xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.
• Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxx x xxx xxxxxxxxxxxxXxxxxxxx xxx xxx xx.xx.xxxx.xxxxxxXxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xx xxxXxxxxxxxxxxxxxxxxx, xxx Xxxx xxxx xxxxxxxxxxx xxx, xxxxxxxx, xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx xxx xx Xxx. x xxx x xxxxx xx xx Xxx. xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x:

• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
• Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxxxx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxx x x x.x. xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx xxxx.xxxxxx

XXXXXXX: Xx xxx x.xx.xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xx Xxxxxxxx xxx x.xx.xxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx x Xxx. xx XXxX x.x.X. xxx "Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

2. Beginn und Ende des Abschreibungszeitraums

Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx:

• Xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xx xxx Xxxxxx, Xxxxxx, Xxxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxx.
• Xxx Xxxxxxxx xxx xxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxx Xxxx, "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx.

XXXXXXX: Xxxxx Xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx.

Xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx

• xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxx xxxxxx xX xx Xxx. x XXxXx.
• xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxx xx xxxxxx Xxxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xX x.x Xxx. x XXxXx.

3. Grundlage der Abschreibung: Anschaffungs- oder Herstellungskosten

Xxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx Xxx xxxxxxx, xx xxx Xxxxxxxx xx xxxxxxxx. Xxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx:

Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx.

Xxxx Xxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxx xxxxx Xxxxxxxxx. Xxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxx.

4. Nachträgliche Anschaffungs- oder Herstellungskosten

Xxxxxxxxx xx xxx Xxxxxxxx xx xxxXxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx.

5. Wie Zuschüsse behandelt werden

Xxxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xX xx.x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxx xxxxxx, xx xxx xx xxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxxx Xxx Xxxxxxxxxx xxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, x. X. xxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxx Xxx xxxx xxxxxx Xxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxxx xxx xxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxxx Xxx xxxxx Xxxxxxxxxxx Xxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxxx Xxx Xxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxxx, xxx xx xx Xxxxx xxxx xx Xxxxx xxx Xxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxx xxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx xX xx.x Xxx. x XXxXx.

6. Gebäudeabschreibung bei Erbschaft und Schenkung

Xxxxxxxxxx Xxxxxxxxxx xxxxxx "xxxxxxxxxxxxx", x.x. xx xxxx xxxx "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxxx xxxxxxxx.

Xxx xxxx xxxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxx: Xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxx XXxXXx. Xxx XxX xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx xxxx xxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx XxXxXxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx XxX xxxx xxx Xxxx xxxx Xxxxxxxxxx xx xxxxxx Xxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxx, xxxxxxx xxx xxxxxxx XxX xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxx, Xxxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxx xxx xxxx, xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxx xx xx, Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxx, xxx xxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xx xxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xx Xx. x XXxXx.

XXXXXXXXX: Xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxx, Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxXXx. Xxx XxX xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, Xxx xxx xx xxxx xxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx XxXxXxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxx XxXxXxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx x xx.

• XX Xxxxxxxx, Xxxxxx xxxxxxxxxxx.x.xxxxxxxxxxxx X xxxxxxx Xx:xxxxxxXxx xxx Xxxxxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxx xxxx xxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx, xxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx.
• Xxxxxxxxxxxxxxxxxx XX, Xxxxxx xxxxxxxxxx.x.xxxxxxxxxxxx X xxxxxxx:xxxxxxXxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x Xx. x, xx x Xxx. x Xx. xx XXxX xx xxxxxxxxxxxxxxxx.xxxxxxXxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xXxxxxxx xxxxx Xx. XX X xxxxx.

7. Gebäudeabschreibung bei Gewinn eines Hauses

Xx xxxx Xxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx xxx xxx xxxxxx Xxxxxx xxx xxx xxx Xxxx xxxxxxx, xxxx xxxxxxxx xxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxx xx xxxxxxxxx xx xxx xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxx, xx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxxxx Xxxx xxxxx xxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxx xxxxx. Xxxxxxxx xxx xxxx, xx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx XxX xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxx xxx Xxxx. Xxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx xxx XXxXX xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx xxx Xxxx xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxx. Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

8. AfA-Zeitraum kann verkürzt werden 

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx XxxxxxxXxX, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx XxX xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx XXX xxxxx xxx xxxx xxxxxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx. XXXXxXxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxx XXXXxXxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxx.
• Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxx xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxxxx xxx xxx xxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xx xx Xxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxx xxx xx xxxxxx Xxxxxxx xxxxxxx XxXxXxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.xxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XXX xxx xxxxx xxx Xxxxx xxxxxxxx: Xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx XxXxXxxxxx xxxxxxxx xxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx X, xxxxxxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xx Xxxx xxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx.x.xxxx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxx x.x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxx. Xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxXx xxxxxxxx. Xxx Xxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx XxX xxx Xxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx XxXxXxxx xxx x Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xx Xxxxx xxx xxx XxXxXxxx xxxxxxxxxxxx.
• Xxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxx xxxxxx xxx xxxxx xxxxxxxx XxXxXxxx xxx x Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxx. Xx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xxx XxxxX xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xx x Xxx. x Xxxx x XXxX xxxxxxxxx xx xxxxxxxxx, xxx xxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx! Xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XxXxXxxxxxxxx xx xxxxxxx xxxx. Xxx xxx xx xxxxxxxx xxx, xxxx xxx XXX xxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx: xxxx:

• Xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxx XXX XX XXXxXXX xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxx xxxx, xx xxxxxxxxx.
• Xx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx, xxxxxxx xx Xxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.
• Xxx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxXxxxXx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxx xxx XxxxXxxxX xxx. xxx Xxxxxxx xxx XxxxXxxxX xxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx:xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx x xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxx, xxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxxxx, xxxxxxxxxxxx xx xxxxxxxxx xxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxx Xxxxxxx xx xxx xxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxx xx xxx xxx xxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxx XxxxXxxxX xxxxxxxxx xxxxxx. Xxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx XX Xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx. Xxx xxxx Xxxxxxxx xxx xx.x.xxxx xx X xxxxxxx X xxx x X xxxxxxx Xx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx XxxxXxxxX xxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx XxX xxxxxxxx xxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxx x.xxx xxx x.xxx XXX xxxxxxx, xxxxxxxxxx, xxxx xxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxxxxx xx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxx. Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx x xxx xxxx xxx xxx xxxxxxxxxxxxx xxxx. xxxx XX Xxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, x XX xxxxx, XXX xxxx X. xxxx Xx. xxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxx xx.X. Xxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxxx XxXxXxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx xxx XxXxXxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxx xxxxxxxxxx.

xxxxxx