jälleenhankintahinnan

Jälleenhankintahinta refers to the cost of replacing an asset with a new one of similar kind and quality. It is a concept primarily used in insurance and accounting. In insurance, it determines the amount an insurer would pay to replace a damaged or lost item. This is distinct from actual cash value, which accounts for depreciation. For example, if a five-year-old car is insured for its jälleenhankintahinta, the policy would cover the cost of buying a brand new car of the same make and model, not the depreciated value of the old one. This type of coverage generally results in higher premiums.

In accounting, jälleenhankintahinta can be used as a valuation method for assets. It represents the current market price to acquire an identical or equivalent asset. This method is less common than historical cost or fair value. It is particularly relevant when considering the economic reality of replacing existing resources, especially in industries with rapidly evolving technology or standardized equipment. The application of jälleenhankintahinta is often debated due to the potential for fluctuations in market prices and the difficulty in precisely identifying an "equivalent" asset.