Spousal Support Real Estate Income Calculation Post-Renovation

In a dispute regarding spousal support measures, the court addressed how to calculate real estate income following substantial building renovations. The court held that extensive renovation costs should not be treated as a one-time expense resulting in a net loss for a single year, even if substantial sums were spent, as administrative records reflect cash flow rather than true profit and loss statements. Instead, the renovation costs must be capitalized and depreciated systematically over the assumed useful life, with the depreciation expense deducted from the annual real estate income to determine the true periodic net return. Based on these principles and estimations regarding value-enhancing portions, the court provisionally set the annual net income for the property at approximately 120,000 currency units.