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 original cost of an asset does not change with market fluctuations or inflation. Therefore, it may