Entering as income and as funding

The possibility to deduct charges for common expenses depends on how the housing company files the charges on record. The shareholder may deduct any charges for common expenses directly from their rental income. Any charges for common expenses entered as funding, however, must be added to the acquisition cost of the apartment. They may be filed only after selling the apartment. 

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The possibility to deduct charges for common expenses depends on how the housing company files the charges on record. The shareholder may deduct any charges for common expenses directly from their rental income. Any charges for common expenses entered as funding, however, must be added to the acquisition cost of the apartment. They may be filed only after selling the apartment.