kulumääratlemise

Kulumääratlemine, also known as depreciation in English, is an accounting concept that refers to the systematic allocation of the cost of a tangible asset over its useful life. This process reflects the gradual decrease in the value of an asset due to wear and tear, obsolescence, or usage. Companies use kulumääratlemine to match the expense of an asset with the revenue it helps to generate during its operational period, providing a more accurate picture of profitability.

There are several methods for calculating kulumääratlemine, with the straight-line method being the simplest and most common. This method spreads the cost evenly over the asset's estimated useful life. Other methods include the declining balance method, which depreciates assets faster in the early years, and the units of production method, which bases depreciation on the asset's actual usage. The choice of method can depend on the nature of the asset and industry practices.

Kulumääratlemine is crucial for financial reporting and tax purposes. It impacts a company's balance sheet, income statement, and cash flow. By recognizing the expense of asset use over time, kulumääratlemine helps in determining the net book value of an asset and influences tax liabilities. Understanding kulumääratlemine is essential for investors, creditors, and management to assess a company's financial health and operational efficiency.