põhivaradest

Põhivarad, also known as fixed assets or tangible assets, represent long-term investments made by an organization that are expected to be used for more than one accounting period. These assets are crucial for the operational capacity and revenue generation of a business. Common examples of põhivarad include land, buildings, machinery, vehicles, and equipment.

The acquisition and maintenance of põhivarad constitute a significant portion of a company's capital expenditure. Unlike current assets, which are expected to be converted into cash within a year, põhivarad are held for their productive use rather than for resale. Their value typically depreciates over time due to wear and tear, obsolescence, or usage, and this depreciation is accounted for as an expense over the asset's useful life.

Proper management of põhivarad is essential for financial planning and operational efficiency. This involves accurate recording, regular valuation, and strategic decisions regarding their acquisition, disposal, and replacement. The financial statements, particularly the balance sheet, provide a snapshot of an entity's põhivarad at a given point in time, reflecting their book value after accounting for accumulated depreciation. Understanding põhivarad is fundamental to assessing a company's asset base and its long-term operational potential.