leltárakat

Leltárak are inventories or catalogs in Hungarian. A leltár is a list or register of items, assets, or holdings owned by a person, organization, or institution. Leltárak are used to document, value, and locate property, serving administrative, financial, and legal purposes. They can take various forms, from handwritten lists to spreadsheets or digital databases, depending on context and scale.

In accounting and finance, a leltár records assets and liabilities as of a specific date, often tied to year-end closing. In business, a leltár may enumerate stock, equipment, or intangible assets, supporting valuation, taxation, insurance, and loss prevention. In estates and inheritance matters, a vagyonleltár or asset inventory documents the deceased’s assets and debts for settlement or legal proceedings.

Museums, archives, libraries, and collections use leltárak to catalog objects, noting metadata such as title, origin, accession number, material, dimensions, condition, and location. Regular inventory checks (leltárfelvétel) help verify records against physical items, reveal discrepancies, and support audits and conservation planning.

Terminology varies by domain. Leltár can denote a snapshot of holdings at a given time, while leltárak refers to multiple inventories. Related terms include készletnyilvántartás (stock registry) and vagyonleltár (assets inventory), used to describe domain-specific cataloging and valuation practices.