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BGB 556. 2 The parties to the contract may agree , subject to other provisions , that operating costs may be reported as a lump sum or as an advance payment . Advance payments for operating costs may only be agreed in a reasonable amount .
BGB 1376. 4 An agricultural or forestry enterprise which is to be taken into account in the calculation of the initial assets and the final assets is to be reported at income value if the owner is claimed on under section 1378 ( 1 ) and it can be expected that the enterprise is continued or recommenced by the owner or a descendant ; the provision of section 2049 ( 2 ) applies .
BGB 2049. 1 If the deceased directed that one of the co-heirs is to have the right to take over a farm that is part of the estate , then in case of doubt it is to be assumed that the farm is to be reported at its income value .