Poistohäviöt

Poistohäviöt, often translated as "exit losses" or "disposal losses," refers to the financial or material value lost when an asset is no longer useful and is removed from service or sold. This concept is particularly relevant in business and economics, where organizations manage a portfolio of assets. When an asset reaches the end of its operational life, becomes obsolete, or is no longer economically viable to maintain, it must be disposed of. The poistohäviöt are calculated as the difference between the asset's book value at the time of disposal and the net proceeds received from its sale or salvage.

These losses can arise from various factors. Depreciation, which reflects the asset's wear and tear or obsolescence over time, reduces its book value. If the asset is sold for less than its remaining book value, a poistohäviö occurs. Additionally, costs associated with the disposal itself, such as dismantling, transportation, or environmental remediation, can also contribute to these losses. Effective asset management strategies aim to minimize poistohäviöt through proactive maintenance, timely upgrades, and strategic disposal planning. Understanding and accounting for poistohäviöt is crucial for accurate financial reporting and for making informed decisions about asset lifecycle management.