käegakatsutav

Käegakatsutav is an Estonian adjective meaning tangible or perceivable by touch. The term is formed from käsi (hand) and katsutav (that can be seen or felt) and is used to describe things with physical presence. In Estonian accounting and finance, käegakatsutav vara (tangible asset) refers to physical objects that a company owns and can use in operations, such as land and buildings, machinery, equipment, vehicles, and inventory.

The concept is used in financial reporting, asset valuation, depreciation methods, and balance sheet categorization. Classification as tangible affects measurement of depreciation, impairment testing, and potential collateral for loans. In legal contexts, the term emphasizes physical existence for purposes of possession, transfer, or protection.

Käegakatsutav can also describe anything perceptible to the senses as opposed to abstract or theoretical, but in technical usage it most commonly denotes physical assets or phenomena. The opposite category in accounting generally consists of intangible assets, which lack physical form, such as patents, trademarks, software, and goodwill, and are typically depreciated or amortized differently.

In practice, Estonian financial statements separate käegakatsutav vara from intangible assets to provide a clear view of a company’s physical resources, their condition, and their expected economic utility over time. The term is widely understood in business, law, and policy discussions within Estonia.