Field help:
   		  		    (2018)		  
			Property and land		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                Tick this box if you own property and land belonging to your company assets.
These fixed assets are immovable and non-depreciable and cannot be written off.
Note:  Other expenses on buildings held as business assets, for example, expenses on 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".