energiaakusid
Energiaakusid is an Estonian term that translates literally to “energy accounts” and refers to the accounting records and financial instruments used to track and manage the acquisition, consumption, and disposition of energy resources within an organization. In practice, energiaakusid encompass both tangible assets such as power plants, renewable energy installations, and gas pipelines, and intangible assets such as contractual rights, energy credits, and hedging instruments. The concept is integral to corporate financial reporting, especially for utilities, industrial manufacturers, and municipalities that rely heavily on energy inputs.
In the context of capital budgeting, energiaakusid are used to evaluate the present value of expected energy
Typical entries in an energiaakusid might include fixed‑asset purchases of wind turbines, amortization of solar lease