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, making them unsellable or unusable. Similarly, changes in market demand or consumer preferences can lead to excess inventory that cannot be sold at a profit. Perishable goods or items with a limited shelf life are also prone to disposal losses if they expire before being sold. Accidental damage during handling or storage also necessitates disposal, leading to a loss.

Accounting for poistohäviöitä involves recognizing the loss in the income statement. This typically means writing down the asset's value to its net realizable value, which is the estimated selling price less any costs to sell. If the carrying amount exceeds the net realizable value, the difference is recorded as a loss. Proper inventory management, demand forecasting, and risk assessment are crucial for minimizing such losses. Organizations may also explore options like liquidation sales, donations, or recycling to mitigate the impact of disposal.