pääomaomaisuuden

Pääomaomaisuus is a Finnish term that translates to "capital assets" or "equity assets" in English. It refers to the long-term assets of a company that are used to generate income or support operations over an extended period. These assets are typically not intended for sale in the normal course of business.

Common examples of pääomaomaisuus include property, plant, and equipment (PPE), such as buildings, machinery, vehicles, and land. Intangible assets like patents, copyrights, trademarks, and goodwill also fall under this category. Investments in other companies, if held for strategic or long-term purposes rather than for short-term trading, can also be considered pääomaomaisuus.

The acquisition and management of pääomaomaisuus are crucial aspects of a company's financial strategy. These assets represent significant investments and their depreciation or amortization affects a company's profitability over time. Proper valuation and accounting for these assets are essential for accurate financial reporting and decision-making. The term emphasizes the long-term nature and the role these assets play in the company's overall capital structure and productive capacity.