Käyttöarvoltaankirjoitettu
Käyttöarvoltaankirjoitettu, literally translated as “recorded by usage value,” is an accounting concept used primarily in Finnish and other Nordic financial reporting practices. It refers to the systematic reduction of an asset’s carrying amount over time in proportion to its actual use or consumption rather than purely by a predetermined schedule of depreciation. The method is intended to reflect more accurately the economic value that an asset contributes as it is employed in production or service delivery.
The approach is most commonly applied to intangible assets such as software licenses, patents, and certain
Käyttöarvoltaankirjoitettu is supported by Finnish accounting standards and aligns with principles of fair presentation and matching
Overall, the method is considered a flexible option for firms seeking to align asset expensing more closely