Anskaffningsvärde

Anskaffningsvärde refers to the original cost incurred when an asset was acquired. This includes not only the purchase price but also any directly attributable costs necessary to bring the asset into its intended working condition. For tangible assets like machinery or buildings, this could encompass transportation costs, installation fees, and any taxes or duties paid. For intangible assets, it might include legal fees or licensing costs.

The concept of anskaffningsvärde is fundamental in accounting and finance. It serves as the initial basis for recording an asset on a company's balance sheet. Over time, the anskaffningsvärde may be adjusted through depreciation or amortization, which systematically allocates the cost of the asset over its useful life. However, the original anskaffningsvärde remains a key reference point for calculating gains or losses when an asset is eventually sold. It is distinct from fair value, which represents the price an asset would fetch in the current market. Anskaffningsvärde reflects historical cost, not current market conditions.