leltárt

Leltár is the Hungarian term for an inventory or catalogue. It refers to an official list that documents items, assets, or holdings within a person, household, organization, or institution. In libraries, museums, and archives, a leltár lists holdings with details such as accession numbers and provenance. In legal and financial contexts, it serves as a contemporaneous record of assets.

A typical leltár includes item descriptions, quantities, values or appraisals, conditions, locations, and dates of enumeration, along with information about who carried out the inventory. It may distinguish between movable and real property, include serial or registration numbers, and attach supporting documents. Increasingly, inventories are maintained in digital databases rather than on paper.

Purpose and use of a leltár vary by context. It provides a reference for asset management, insurance, taxation, and inheritance or estate settlement. In institutions, regular inventories help detect losses, theft, or discrepancies and keep records up to date. A leltár also supports financial reporting and can serve as a basis for valuation and decision-making during reorganizations, transfers, or curatorial activities.

Process and methods commonly involve physical counting or surveying, cross-checking against existing records, and updating the catalog or database. Appraisals, photographs, and documentation of provenance may accompany the listing. Depending on the context, inventories can be created as initial records, periodic updates, or end-of-period summaries to reflect the current state of assets.