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 and prepare the asset for use. Typical components include delivery or shipping charges, installation and commissioning, testing, and professional fees related to the acquisition. Costs that do not directly contribute to bringing the asset to working condition are generally not included. In many cases, value-added tax (VAT) is treated separately, as it is recoverable for VAT-registered entities and thus not part of the hankintameno for depreciation purposes.

In practice, the hankintameno forms the basis for depreciation allowances and other capital accounting decisions. If a asset undergoes improvements that extend its life or capacity, those costs may be added to the hankintameno; routine maintenance or repairs are usually expensed as incurred. The exact treatment can vary depending on national accounting standards, tax rules, and specific asset types, so organizations refer to Finnish accounting legislation and tax guidance for precise requirements.