Poistohäviöitä
Poistohäviöitä, known in English as "elimination losses" or "disposal losses," refers to the financial or material losses incurred when an organization disposes of assets or inventory. This can occur for various reasons, including obsolescence, damage, expiry, or simply due to a strategic decision to discontinue a product line. The losses are recognized when the asset or inventory is written off or sold for less than its carrying value on the books.
There are several factors contributing to poistohäviöitä. Technological advancements can render existing equipment or software obsolete,
Accounting for poistohäviöitä involves recognizing the loss in the income statement. This typically means writing down