Kulumääratlemine
Kulumääratlemine, also known as depreciation in English, is an accounting method used to allocate the cost of a tangible asset over its useful life. This process reflects the decrease in an asset's value due to wear and tear, obsolescence, or usage. Instead of expensing the entire cost of an asset in the year it was purchased, businesses spread the cost over the periods it is expected to generate revenue.
There are several methods of kulumääratlemine, each with its own approach to calculating the annual expense.
The purpose of kulumääratlemine is to match the expense of using an asset with the revenue it