{"id":88906,"date":"2025-11-28T11:26:06","date_gmt":"2025-11-28T10:26:06","guid":{"rendered":"https:\/\/dexxter.be\/communityvraag\/first-financial-year-not-a-full-year-yearly-costs-fully-or-pro-rata-deductible\/"},"modified":"2025-11-28T11:26:06","modified_gmt":"2025-11-28T10:26:06","slug":"first-financial-year-not-a-full-year-yearly-costs-fully-or-pro-rata-deductible","status":"publish","type":"communityvragen","link":"https:\/\/dexxter.be\/en\/community-question\/first-financial-year-not-a-full-year-yearly-costs-fully-or-pro-rata-deductible\/","title":{"rendered":"First financial year not a full year &#8211; yearly costs fully or pro rata deductible?"},"content":{"rendered":"<p><P>What if your first financial year is not a full year? How do you record yearly costs such as fire insurance, property tax and the like for that year?<\/P><P>For example, suppose I start my sole proprietor on 1 December 2022 and want to record my fire insurance as an expense. Do I book it as 1\/12th of that cost (according to the professional use % in my case) or can I book the entire cost? Or can you only book fire insurance for the month in which you paid it, meaning I cannot include it in my first year?<\/p>\n","protected":false},"template":"","class_list":["post-88906","communityvragen","type-communityvragen","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen\/88906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/communityvragen"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/communityvragen"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=88906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}