lisäyksetpoistot

Lisäyksetpoistot is a term used in finance and accounting to describe the process of recording changes to an organization’s asset base and accounts, specifically additions (lisäykset) and removals or write-offs (poistot). It covers increases to assets through acquisitions or capitalization of improvements, as well as decreases through disposals, retirements, or derecognition of assets.

The concept applies to various asset categories, including tangible fixed assets (machinery, buildings), intangible assets (patents, software), and inventories. Additions tend to increase the book value of assets and may affect depreciation or amortization schedules, while removals reduce the asset base and may generate gains or losses that are recognized in the income statement. Both additions and disposals influence the balance sheet and related accounting records, such as asset registers and depreciation reserves.

Recording lisäyksetpoistot typically involves double-entry bookkeeping. When an asset is acquired, the asset account is debited and cash or payables are credited. For capitalization of improvements, the asset account is debited. When an asset is disposed of or written off, the asset account is credited (and accumulated depreciation is debited if applicable), and any resulting gain or loss is recorded in earnings, subject to tax treatment and local accounting standards. Assets removed from service may require updated depreciation schedules, impairment reviews, or reclassification.

In practice, organizations maintain detailed logs of additions and disposals to ensure accurate financial reporting, compliant asset management, and auditable records. The precise treatment depends on the applicable accounting standards (such as Finnish GAAP or IFRS) and tax rules applicable in the jurisdiction.