Irtaimisto

Irtaitmisto is a Finnish term referring to movable property, i.e., tangible assets that can be moved from one location to another and are not part of real estate. In accounting and taxation contexts, irtaimisto encompasses physical items used in business operations, such as equipment, furniture, tools, vehicles, and inventories. It is distinct from kiinteistö (real estate) and from aineettomat hyödykkeet (intangible assets).

In practice, irtaimisto includes items that have a predictable useful life and can be depreciated for financial reporting and tax purposes. Typical examples are office furniture, machinery, computers, and stock held for sale. Items that are permanently attached to a building may not be classified as irtaimisto.

Management of irtaimisto often involves maintaining an asset register with details like purchase price, serial numbers, depreciation method, and expected useful life. Proper management supports accurate financial reporting, insurance coverage, and risk control. Common practices include regular asset inventories, routine maintenance, and clear procedures for acquisition, transfer, and disposal.

Irt ais misto is linked to, but separate from, kiinteistö (real estate) and from aineettomat hyödykkeet (intangible assets such as licenses or software). In Nordic accounting and tax systems, irtaimisto is typically depreciated over its estimated useful life, with depreciation methods chosen to reflect economic usage.

See also: kiinteistö, aineettomat hyödykkeet, tilinpäätös, verotus, kalusto.