Planmässige Abwertung von Vermögenswerten, Wertverminderung, Reduktion des Buchwerts
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Switzerland’s biggest bottleneck is fighting its way out
Every day, 120,000 vehicles queue through one of Switzerland’s busiest tunnels. For decades, the Gubrist Tunnel near Zurich was a symbol of the failure of transport planning. Now, with the…
Building more flats does little to reduce commuting
Zurich and Basel are grappling with the imbalance between jobs and housing. Yet this much-cited indicator, of all things, is losing its significance. A recent analysis shows that longer commutes…
Herisau is revamping the Casinopark
A controversial redevelopment plan is currently under consideration in the centre of Herisau. The proposal for Casinopark would see the construction of flats, a public underground car park with 56…
The railway that nobody wanted but everyone needs
Too expensive, took too long to build, not enough demand. Three years on, Line 20 between Zurich Altstetten and Killwangen has silenced the critics. For what looked like an expensive…
The location determines whether to use a heat pump or the utility grid
The debate over the future of heating is often driven by ideology. Municipal heating plans in Germany now paint a much more realistic picture. Heat pumps and district heating networks…