inngangsverdi

Inngangsverdi is a term used in Norwegian accounting and taxation to denote the original cost of an asset at the time it is recorded on a company’s balance sheet. It serves as the starting point for subsequent measurement of the asset, including depreciation, impairment tests, and eventual gains or losses on disposal.

The inngangsverdi typically includes the purchase price of the asset plus costs necessary to bring it to usable condition and location. This can include freight, installation, testing, and non-refundable taxes or duties. Ongoing operating costs are not included in the inngangsverdi. Depending on the accounting framework, the inngangsverdi may also be adjusted for acquisition-related costs in specific situations, such as business combinations or initial recognition under IFRS.

In depreciation accounting, the inngangsverdi is the basis from which the depreciation expense is calculated, usually over the asset’s useful life minus any residual value. If the asset is subsequently revalued under a chosen accounting model, the carrying amount may differ from the original inngangsverdi, but the initial value remains the reference point for depreciation up to the revaluation date.

In financial reporting and tax contexts, there can be differences in how inngangsverdi is determined. For tax purposes, the skattemessig inngangsverdi may diverge from the book inngangsverdi due to tax rules, allowances, or adjustments. For financial instruments, initial recognition generally occurs at fair value plus transaction costs, which then becomes the inngangsverdi for subsequent accounting.

Related terms include annerledesfelter som anskaffelseskost (acquisition cost) and utgangsverdi (disposal value). Inngangsverdi is a foundational concept for asset valuation and capital budgeting in Norwegian financial practice.