Alkuperäisarvo

Alkuperäisarvo, meaning "original value" in Finnish, refers to the initial or starting value of something. This concept can be applied in various contexts, most commonly in mathematics and finance. In mathematics, an alkuperäisarvo might be the initial condition set for a differential equation or a sequence, which then determines the subsequent values. Without this starting point, the problem or sequence would be indeterminate.

In finance and accounting, alkuperäisarvo represents the cost incurred to acquire an asset. This includes the purchase price, transportation costs, installation fees, and any other expenses directly attributable to bringing the asset into its intended use. For example, the alkuperäisarvo of a piece of machinery would be its purchase price plus the cost of delivery and setup. This original value is important for depreciation calculations, as it forms the basis from which the asset's value decreases over time. It is also used for determining gains or losses when an asset is eventually sold. The concept of alkuperäisarvo emphasizes the historical cost principle, a fundamental accounting concept that assets should be recorded at their original purchase price. This value remains on the balance sheet until the asset is disposed of or impaired.