Hankintameno
Hankintameno is a Finnish accounting and tax term that refers to the total cost incurred to acquire an asset and bring it into usable condition. It serves as the initial cost basis for recognizing a fixed asset in financial statements and for calculating depreciation over the asset’s useful life. The concept is used in both statutory accounting and tax contexts to determine the asset’s book value and deductible depreciation.
The hankintameno comprises the purchase price of the asset plus directly attributable costs necessary to obtain
In practice, the hankintameno forms the basis for depreciation allowances and other capital accounting decisions. If