Kosketettavaisydstä

Kosketettavaisydstä is a Finnish term that translates to "tangible asset" or "physical asset" in English. It refers to assets that have a physical form and can be touched or seen. These are contrasted with intangible assets, which lack a physical presence, such as patents, copyrights, or goodwill.

Tangible assets are crucial components of many businesses and individuals' wealth. They can be broadly categorized into several types. Fixed assets, often referred to as property, plant, and equipment (PP&E), are long-term assets used in the operation of a business. This includes land, buildings, machinery, vehicles, and furniture. These assets are typically depreciated over their useful life, reflecting their wear and tear or obsolescence.

Current tangible assets, also known as circulating assets or short-term assets, are those expected to be consumed, sold, or converted into cash within one year. Examples include inventory, raw materials, work-in-progress, and finished goods ready for sale. Cash itself, while a medium of exchange, is also considered a tangible asset due to its physical representation in coins and banknotes.

The valuation of tangible assets can be complex, often involving historical cost, market value, or depreciated replacement cost. Understanding and managing these assets is fundamental to accounting, finance, and business operations, as they represent significant investments and contribute directly to a company's productive capacity and overall value. The physical nature of kosketettavaisydstä makes them subject to physical risks like damage or theft, requiring appropriate management and insurance.