Företagsinventarier

Företagsinventarier refers to the tangible assets owned by a company that are used in its operations, such as machinery, equipment, furniture, vehicles and technology hardware. These items are considered part of the company’s fixed assets and are recorded on the balance sheet under property, plant and equipment.

The classification of inventarier typically follows categories defined by national accounting standards, for example under IFRS or Swedish GAAP (K3). Within each category, assets are distinguished by their useful life, usage intensity and production link. The useful life is an estimate of the period over which the item will generate economic benefits and is used to calculate depreciation.

Depreciation is the systematic allocation of the cost of an inventarie over its useful life. Common depreciation methods include straight‑line, reducing balance and units of production. The choice of method depends on the asset’s consumption pattern and should reflect the true decline in value. Depreciation expense is recorded on the income statement and the accumulated depreciation is deducted from the asset’s book value on the balance sheet.

Valuation of company inventory is subject to regulatory frameworks. The Swedish Companies Act requires that assets be reported at the lower of cost or net realisable value, and any write‑downs must be disclosed in the financial statements. Revaluation is permitted but must be documented and reflected in the financial statements.

In practice, regular physical counts and maintenance records help verify ownership and condition of inventarier. Automation tools, such as barcoding or RFID, can improve accuracy in tracking. Proper management of företagssinventarier is essential for effective capital allocation, tax planning, and compliance with accounting standards.