tillbakatillgångar
Tillbakatillgångar is a term occasionally used in Swedish business contexts to refer to assets that have been returned to a company’s control and re-enter its asset base. It is not widely standardized in Swedish accounting, and its exact meaning can vary by firm. In practice, tillbakatillgångar may denote assets that are repurchased, repossessed, returned from customers, or reclassified after repair or refurbishment.
Examples include returned goods that are re-entered into inventory for resale, leased assets returned at the
Accounting treatment depends on classification. If the asset is intended for resale, it is typically recorded
Relation to related concepts includes returned goods, refurbished assets, and reusable packaging. Because tillbakatillgångar is not