Käyttöomaisuushyödykset
Käyttöomaisuus, meaning tangible fixed assets in English, refers to physical assets that a company owns and uses in its operations for more than one accounting period. These are not intended for sale in the ordinary course of business but are held to generate income, produce goods, or provide services. Examples of käyttöomaisuus include land, buildings, machinery, vehicles, furniture, and fixtures.
The acquisition cost of käyttöomaisuus includes the purchase price and any directly attributable costs necessary to
Finnish accounting standards, like those in many other countries, require companies to record käyttöomaisuus on their