käyttöomaisuusvarat
Käyttöomaisuusvarat, often translated as tangible fixed assets or property, plant, and equipment (PP&E), refers to the long-term physical assets that a company uses in its operations to generate revenue. These assets are not intended for sale in the ordinary course of business and are expected to provide economic benefits for more than one accounting period. Examples of käyttöomaisuusvarat include land, buildings, machinery, vehicles, and furniture.
The acquisition of these assets is typically recorded at their historical cost, which includes the purchase
The value of käyttöomaisuusvarat on the balance sheet is presented as the cost of the asset less