amortisatsioonimäär

Amortisation rate, also known as amortisation percentage or depreciation rate, is a financial term used to describe the proportion of an asset's value that is allocated to expense in each accounting period. It is typically expressed as a percentage and is used to spread the cost of an asset over its useful life. The amortisation rate is determined by the asset's expected useful life and its salvage value, which is the estimated value of the asset at the end of its useful life.

The amortisation rate is calculated by dividing the asset's depreciable amount by its useful life. The depreciable amount is the difference between the asset's initial cost and its salvage value. For example, if an asset costs $10,000 and has a salvage value of $2,000, the depreciable amount is $8,000. If the asset has a useful life of 5 years, the amortisation rate would be 20% ($8,000 / $40,000).

The amortisation rate is used to calculate the annual depreciation expense, which is the amount of the asset's value that is allocated to expense in each accounting period. The annual depreciation expense is calculated by multiplying the asset's book value at the beginning of the period by the amortisation rate. The book value is the asset's cost minus the accumulated depreciation.

The amortisation rate is an important concept in accounting and finance, as it allows businesses to spread the cost of assets over their useful life, which can help to smooth out income and expenses. It is also used to calculate the taxable income of a business, as the depreciation expense is deducted from the business's taxable income.