Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.

Sedan outsourcing blev vanligare på den svenska marknaden har det även blivit vanligt att i förvaltning upphandla sin drift i konkurrens. I ett mycket tidigt skede uppmärksammandes en problematik med samarbetet mellan beställare och driftentreprenör som innebar att fakturahanteringen mellan parterna var omfattande och tidkrävande. För att bland annat minska administrationen upprättades en självriskmodell som många beställare idag tillämpar i kontrakten, vilken innebär att driftentreprenören ersätter felavhjälpande underhållsåtgärdskostnader upp till ett visst gränsbelopp.  Syftet med fallstudien är att undersöka modellens uppbyggnad och tillämpning samtatt analysera vad beställare och entreprenör anser om självriskmodellen. Studien bygger främst på primär insamlad data genom ett antal intervjuer med främst en beställare, Locum samt en sekundär datainsamling i form av en enkätundersökning besvarad av verksamma entreprenörer inom branschen. För att bibehålla det offentliga fastighetsbeståndet och för att se till brukarens bästa måste en förståelse finnas mellan beställare och entreprenör. Den lösningen som idag finns för att upprätthålla kvalité och service i en funktionsupphandling är att använda självriskmodellen. För beställaren fungerar modellen som ett incitament att funktionskraven uppnås och för att minska fakturahanteringen. Hur modellen uppfattas på marknaden med positiva och negativa aspekter skiljer sig markant beroende på vilka personliga erfarenheter en part har av den. / Since outsourcing became more common in the Swedish market, it has also become common for the management to procure its operation competitively. In a very early stage there was a problem recognized, the invoice between client and contractor was extensive and time consuming. Partly to reduce administration a deductible model was established which many clients today applies to the contracts. This means that the operating contractor himself may replace corrective maintenance action costs up to a certain amount. The purpose of this case study is to examine the model's structure and implementation, as well as to analyze clients and contractors consider of the deductible model. The study is based on primary data collected through a number of interviews with primarily client and a secondary data collection in the form of a questionnaire answered by contractors within the industry. In order to maintain the public housing stock and to ensure the patient's best interests there must be an understanding between the client and the contractor. The solution to maintain quality and service in a procurement function the client uses today the deductible model. The model serves as an incentive for the client to make sure the functional requirements are achieved and to reduce invoice processing. How the model is perceived in the market with positive and negative aspects differ markedly depending on the different experiences of it

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