alkuperäiskustannus

Alkuperäiskustannus, known in English as original cost, is a concept in accounting that refers to the amount paid to acquire an asset, including the costs directly attributable to bringing the asset to its current location and condition. It reflects the historical price paid rather than the asset’s current market value.

The original cost typically includes the purchase price, non-refundable taxes and duties, freight and handling, installation and assembly, and professional fees necessary to prepare the asset for use. It may also cover costs of testing and any other expenditures directly tied to getting the asset ready for operation. Costs incurred after the asset is ready for use, such as ongoing maintenance, are generally expensed rather than added to the original cost.

In financial reporting, the original cost serves as the basis for depreciation over the asset’s estimated useful life. Under the historical cost principle, assets are carried at their original cost minus accumulated depreciation and impairment. Some accounting frameworks allow or require periodic revaluations to fair value for certain asset classes, in which case the carrying amount may be adjusted with related effects recognized in equity or profit and loss.

Alkuperäiskustannus is distinct from current replacement cost or fair value. It provides a stable, auditable basis for asset measurement and depreciation, though tax rules and specific standards may modify how costs are capitalized or expensed in different jurisdictions.