lagringskostnadsjusteringer
Lagringskostnadsjusteringer, often referred to as "storage cost adjustments" in English, are accounting mechanisms used to reflect changes in the cost of holding inventory over time. These adjustments are particularly relevant for businesses that maintain significant stockpiles of raw materials or finished goods. The primary purpose is to ensure that the reported value of inventory on the balance sheet more accurately reflects its current economic cost, rather than its historical purchase price.
The need for lagringskostnadsjusteringer arises because the cost of storing goods can fluctuate. Factors such as
These adjustments can be calculated in various ways. One common method involves estimating the average storage