Kandmisväärtus

Kandmisväärtus refers to the carrying amount of an asset on a company's balance sheet. It represents the original cost of the asset minus any accumulated depreciation, amortization, or impairment losses. This value is used to determine the net worth of an asset and how much it contributes to the company's overall financial position. For example, if a company purchases a machine for 10,000 and has accumulated 2,000 in depreciation, its kandmisväärtus is 8,000. This figure is crucial for financial reporting, as it impacts profitability calculations and the company's valuation. Investors and creditors often analyze the kandmisväärtus of assets to assess the company's financial health and the value of its holdings. Changes in kandmisväärtus, such as through impairment, can signal financial difficulties or a decrease in the asset's economic benefit. It is a key component in calculating key financial ratios and understanding a company's asset base.