Käyttöomaisen
Käyttöomaisen is a Finnish term that translates to "fixed assets" or "tangible assets" in English. It refers to the physical assets of a business that are used in its operations and are expected to last for more than one accounting period. These assets are not intended for resale. Examples of käyttöomaisen include land, buildings, machinery, vehicles, furniture, and fixtures.
In accounting, käyttöomaisen are recorded on a company's balance sheet. They are typically depreciated over their
The acquisition and disposal of käyttöomaisen are significant financial decisions for businesses. When a company purchases