poistomäärän

Poistomäärän refers to the amount of depreciation recognized for an asset over a specific period, typically a year. Depreciation is an accounting method used to allocate the cost of a tangible asset over its useful life. Assets that are subject to depreciation include buildings, machinery, vehicles, and furniture. The purpose of depreciation is to match the expense of using an asset with the revenue it helps generate.

There are several methods for calculating poistomäärän, with the straight-line method being the most common. In the straight-line method, the cost of the asset less its salvage value (estimated resale value at the end of its useful life) is divided by its estimated useful life. This results in an equal amount of depreciation expense being recorded each year. Other methods include declining balance and sum-of-the-years'-digits, which recognize more depreciation expense in the earlier years of an asset's life and less in later years.

The poistomäärän affects a company's financial statements in two key ways. First, it reduces the book value of an asset on the balance sheet, reflecting its decrease in value over time due to wear and tear or obsolescence. Second, it is recorded as an expense on the income statement, which reduces a company's net income and therefore its taxable income. Proper accounting for poistomäärän is essential for accurate financial reporting and tax compliance.