Kiinteävarallisuus

Kiinteä varallisuus, known in English as fixed assets or tangible assets, refers to long-term physical assets that a company owns and uses in its operations to generate income. These are not intended for sale in the ordinary course of business. Examples of kiinteä varallisuus include land, buildings, machinery, vehicles, and equipment.

The value of kiinteä varallisuus is typically recorded on a company's balance sheet. Over time, the value of these assets decreases due to wear and tear, obsolescence, or usage. This decrease in value is recognized through a process called poistot (depreciation) or arvonalennus (impairment), which is recorded as an expense on the income statement. This systematic allocation of the asset's cost over its useful life helps to match the expense with the revenue it helps to generate.

Acquiring kiinteä varallisuus often involves significant capital investment. Companies may finance these purchases through loans, equity, or retained earnings. The management of kiinteä varallisuus is a crucial aspect of financial planning, as these assets are essential for production, service delivery, and overall business operations. Decisions regarding the acquisition, maintenance, and disposal of these assets have a substantial impact on a company's profitability and financial health.