amortisatsioonikulu
Amortisatsioonikulu, in Estonian accounting and finance, refers to the systematic allocation of the cost of a tangible or intangible asset over its useful life. This cost allocation is an expense recognized on the income statement, reflecting the gradual consumption or wearing out of an asset's economic benefits. It is not a cash outflow in the current period but rather an accounting method to match the expense of using an asset with the revenue it helps generate.
The concept of amortisatsioonikulu is crucial for accurately reporting a company's financial performance and position. By
Amortisatsioonikulu applies to both tangible assets like buildings, machinery, and vehicles, as well as intangible assets