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[]
[null,"Amortisationsrechnung (Pay-off-Methode)"]
[]
[null,"Berechnung der Amortisationszeit (Kaptialrückflusszeit; pay-off-period) einer Anschaffungsausgabe"]
[]
[]
[]
[]
[]
[null,"Anlagen",null,null,"A","B","C"]
[null,"Anschaffungskosten ",null,null,160000,150000,180000]
[null,"Nutzungsdauer in Jahren",null,null,4,4,5]
[]
[null,"lineare Jahresabschreibung ",null,null,{"$f":"E11/E12","v":40000},{"$f":"F11/F12","v":37500},{"$f":"G11/G12","v":36000}]
[null,"durchschnittlicher Gewinn pro Jahr",null,null,25000,27500,28500]
[null,"durchschnittlicher Kapitalrückfluss",null,null,{"$f":"E14+E15","v":65000},{"$f":"F14+F15","v":65000},{"$f":"G14+G15","v":64500}]
[]
[null,"Amortisationszeit in Jahren",null,null,{"$f":"E11/E16","v":2.4615384615384617},{"$f":"F11/F16","v":2.3076923076923075},{"$f":"G11/G16","v":2.7906976744186047}]

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