Értékellap

Értékellap translates roughly to "value sheet" in Hungarian and refers to a document used to record the estimated or appraised value of items or assets. It is not a financial instrument or a standalone legal instrument; rather, it serves as supporting documentation in accounting, insurance, logistics, and asset management.

The term is used in various contexts, including asset registers, inventories, insurance cover assessments, taxation, and sale or auction preparation. An értékellap may cover a range of items such as fixed assets (equipment, machinery), inventory goods, or collections, and can be prepared as part of an ongoing asset record or as part of a valuation report. It is typically not a formal valuation itself but a record summarizing values for other decisions and transactions.

A typical értékellap lists: item name and description, quantity, unit value, total value, currency, valuation date, and the valuation method (for example cost, replacement value, market value, or income-based approaches). It may also include the appraiser or approver, location, serial or inventory numbers, and notes on condition or depreciation.

Process-wise, items are identified, condition assessed, and a value is determined using an agreed method, after which values are totaled and the document is signed and dated. Variations exist between industries and organizations. In some contexts, it may appear alongside insurance declarations or customs paperwork as a value record rather than a financial instrument.