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deze twee dingen moet je niet doorelkaar halen. Je overschot staat in de eerste instantie op de w&v rekening en pas bij het (be)sluiten, boek je op op de balansrekening eigen vermogen (of reserveringen) above. Daarna sluit je het boekjaar af.
Allen, bedankt voor het meedenken. Zoals Erik al aangaf gaat dit niet zo zeer above declareren, maar meer about de verwerking van het niet-aftrekbare deel. Ik heb het diner ook fulfilled de zakelijke pas betaald dus declareren speelt niet. Tevens speelt dezelfde vraag voor diners met relaties dus de WKR gaat hier niet op (mede omdat de vrije ruimte al redelijk 'vol' zit). Wat ik op andere plaatsen ook tegenkomen is dat de niet-aftrekbare kosten als het ware opdezelfde manier geboekt worden als privé-gebruik kosten.
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