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 warehousing fees, insurance, security, spoilage, obsolescence, and the opportunity cost of capital tied up in inventory all contribute to the overall holding cost. If these costs change significantly between the time an item is purchased and when it is sold or used, a simple historical cost accounting method might present a misleading picture of profitability and asset value.

These adjustments can be calculated in various ways. One common method involves estimating the average storage cost per unit over a specific period and then applying that average to the inventory. Another approach might consider the actual incurred costs. The resulting adjustment is then added to or subtracted from the inventory's book value, impacting both the balance sheet and the cost of goods sold on the income statement. The specific accounting standards and company policies dictate how and when these adjustments are applied.