forrásérték
Forrásérték (Hungarian for “source value”) is a term primarily used in accounting and finance to denote the original cost of an asset at the time it is acquired. It represents the amount paid by a company to obtain a tangible or intangible asset, including purchase price, import duties, non-refundable taxes, installation costs, and any other direct expenditures necessary to bring the asset into service. Unlike the market value, forrásérték is not subject to fluctuations after acquisition; it serves as the basis for subsequent depreciation or amortization calculations.
In the context of fixed assets, forrásérték is the starting point for determining the asset’s book value
Tax treatment often mirrors the accounting treatment, with forrásérték forming the basis for calculating allowable depreciation
The concept of forrásérték contrasts with related measures such as the residual value, which is the estimated