Brutovermogen

Brutovermogen is not a standard term in widely used financial literature. When it appears, it is typically used to denote the total value of an entity's assets before any liabilities are subtracted. In most contexts, the term that corresponds to this concept is Bruttovermögen, the German word for gross assets, or simply gross assets in English.

Etymology and usage: The form Brutovermogen resembles the German Bruttovermögen. Some writers treat the term as a misspelling, a regional variation, or a niche label introduced in theoretical discussions. Because of this, definitions may vary or be under-specified, and the term may appear more often in informal or speculative contexts than in formal accounting practice.

Measurement and scope: As with gross assets, the precise composition of Brutovermogen can depend on valuation conventions, currency, and whether illiquid or intangible assets are included. Different accounting frameworks may use market values, replacement costs, or book values. It is typically contrasted with Nettovermögen (net worth), which subtracts liabilities from gross assets to yield net wealth. Variability in asset inclusion and valuation complicates direct comparisons across entities or jurisdictions.

See also: Bruttovermögen, Nettovermögen, balance sheet, asset valuation.