kohdearvon

Kohdearvo is a Finnish term that refers to the value assigned to a specific object or item for a particular purpose. The word combines kohde (target or object) and arvo (value), and the exact meaning is usually defined by the context, governing rules, or the organization requesting the valuation. In practice, kohdearvo serves as the reference point for calculations, decisions, or comparisons within a process.

Common contexts for kohdearvo include real estate, taxation, accounting, insurance, and financial reporting. In real estate and taxation, it can denote the value used as a base for determining taxes, fees, or transfer prices. In accounting and insurance, kohdearvo may represent the depreciable basis of a fixed asset or the replacement or insurable value of an item. The term thus operates as a practical anchor between market information, regulatory requirements, and operational decisions.

Determining kohdearvo typically involves professional assessment and may rely on established methodologies such as market comparables, cost approaches, or income-based valuation, often guided by sector-specific standards or regulatory rules. The result should reflect the purpose of the valuation and the information available, while acknowledging that different authorities or organizations may define or adjust kohdearvo differently.

Kohdearvo is related to, but distinct from, other value concepts such as market value, fair value, or book value. Its relevance and interpretation depend on the sector, jurisdiction, and the specific use case in which the value is applied.