K2 och K3

K2 and K3 are two different sets of accounting rules a bostadsrattsforening (BRF, the housing cooperative that owns the building) can follow when it writes its annual report. The difference comes down to how the building is depreciated. Under K2, the whole building is treated as a single asset and depreciated evenly over its full lifespan. Under K3, the building is split into components such as the roof, facade, windows and installations, and each one is depreciated over its own lifespan. This is called component depreciation, and it gives a more truthful picture of the actual wear and tear.

Why it matters to you as a buyer: a BRF that has used K2 may have recorded lower depreciation than the building is really wearing down, which makes the bottom line look healthier than the cash position actually is. K3 forces depreciation that reflects when the roof, pipes and windows will need replacing, so you get a clearer view of the costs ahead.

This is about to get easier to compare. A BRF may no longer use K2 for financial years that begin after 31 December 2025. From the 2026 financial year onward, every BRF must prepare its annual report under K3.

If you are reading an older annual report that follows K2, read it with a little extra care: a positive result does not necessarily mean the BRF is setting aside enough for future maintenance. Check the maintenance plan (underhallsplan) and the monthly fee level alongside it, and you will get a more complete picture.