Forrásérték

Forrásérték (Hungarian for “source value”) is a term primarily used in accounting and finance to denote the original cost of an asset at the time it is acquired. It represents the amount paid by a company to obtain a tangible or intangible asset, including purchase price, import duties, non-refundable taxes, installation costs, and any other direct expenditures necessary to bring the asset into service. Unlike the market value, forrásérték is not subject to fluctuations after acquisition; it serves as the basis for subsequent depreciation or amortization calculations.

In the context of fixed assets, forrásérték is the starting point for determining the asset’s book value over its useful life. Depreciation schedules adjust the asset’s carrying amount by allocating the forrásérték minus any residual (salvage) value across the periods in which the asset is expected to be used. For intangible assets that are amortizable, the forrásérték is amortized over the asset’s legal or economic useful life, resulting in periodic expense recognition that reflects the consumption of economic benefit.

Tax treatment often mirrors the accounting treatment, with forrásérték forming the basis for calculating allowable depreciation or amortization deductions for tax purposes. In many jurisdictions, the tax authority requires that depreciation calculations be based on the original purchase price, permitting standard, straight‑line, or accelerated methods depending on the asset class and regulatory framework.

The concept of forrásérték contrasts with related measures such as the residual value, which is the estimated recoverable amount at the end of the asset’s useful life, and the net book value, which is the forrásérték minus accumulated depreciation or amortization. Proper recording of forrásérték is essential for accurate financial reporting, compliance with accounting standards, and the determination of an entity’s financial position and profitability.