Alkuperäiskustannusten

Alkuperäiskustannusten, also known as original cost, refers to the initial price paid for an asset or property when it was first acquired. This value is used for accounting and financial reporting purposes and remains on the books until the asset is disposed of or impaired. It represents the historical cost of the asset, including any expenses directly attributable to its purchase and preparation for its intended use.

In accounting, original cost is a fundamental principle. It provides a verifiable and objective basis for recording the value of assets. This approach is known as the historical cost principle. When an asset is purchased, its original cost is recorded in the company's financial statements. This cost is then subject to depreciation or amortization over its useful life, which reflects the gradual decrease in the asset's value due to wear and tear, obsolescence, or usage.

The original cost of an asset does not change with market fluctuations or inflation. Therefore, it may differ significantly from the asset's current market value. While original cost is crucial for initial recording and depreciation calculations, other accounting methods, such as fair value accounting, may be used to reflect the current worth of certain assets. However, for many tangible and intangible assets, the original cost remains the primary basis for valuation in financial statements.