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 types of licensing agreements. However, it can also be applied to tangible fixed assets where the wear and tear is closely tied to operational use, such as specialized machinery or fleet vehicles. In practice, companies calculate a usage rate—often measured in hours, units produced, or similar metrics—and apply this rate to amortize the asset’s cost over its useful life. This usage‑based amortisation is then reported as a charge in the income statement, with the remaining carrying amount reflected on the balance sheet.

Käyttöarvoltaankirjoitettu is supported by Finnish accounting standards and aligns with principles of fair presentation and matching under European accounting regulations. It offers the advantage of matching expense recognition with the period in which the asset actually delivers value, enhancing financial statement relevance. Critics argue that it can introduce complexity in measurement, require robust tracking systems, and may result in fluctuating amortisation expenses that could affect earnings comparability between periods or companies.

Overall, the method is considered a flexible option for firms seeking to align asset expensing more closely with operational realities, particularly in sectors where asset utilisation varies significantly from period to period.