csiszolhatóság
Csiszolhatóság is a Hungarian concept that refers to the residual value of an asset after it has reached the end of its useful life. In economic and accounting contexts it is understood as the portion of a product or piece of equipment that can be recovered through resale, recycling or other secondary markets. The term is most frequently used when evaluating capital expenditures, industrial equipment, vehicles or other durable goods.
The calculation of csiszolhatóság involves estimating the fair market price that can be obtained by selling
Accounting standards in Hungary, such as the Hungarian Accounting Standards (HAVL), require that cash‑flows and depreciation
In addition to financial reporting, csiszolhatóság influences procurement decisions. Products with higher resale value tend to