értékcsökkenést

The term értékcsökkenés, literally “value decline,” refers to the systematic allocation of the cost of an asset over its useful life. In accounting and finance, it represents the change in value of tangible and intangible assets due to wear and tear, obsolescence, or other factors that reduce their economic worth. The concept is central to both national accounting standards and international financial reporting frameworks such as IFRS and US GAAP.

The historical roots of értékcsökkenés can be traced to early mercantile practices, where merchants recorded the decreasing worth of inventory and investment goods. Modern numerical methods emerged in the 20th century with the adoption of systematic depreciation schedules that enable businesses to charge a portion of an asset’s cost to expense each accounting period.

There are several common methods for calculating értékcsökkenés. The straight‑line method spreads the cost evenly over the asset’s useful life, yielding identical depreciation expenses each period. Declining‑balance and double‑declining balance methods accelerate depreciation, allocating a larger expense in the earlier years of an asset’s life, which better reflects rapid obsolescence in technology and machinery. Sum‑of‑the‑years‑digits is a variation of the declining balance approach, while units‑of‑production bases depreciation on actual usage rather than time elapsed. Companies may choose the method that best aligns with the asset’s pattern of economic benefit, subject to regulatory guidance.

In addition to macro‑economic calculations, értékcsökkenés affects tax planning, because depreciation expense reduces taxable profit, potentially leading to deferred tax assets or liabilities for companies. Governments may impose limits on the rate of depreciation or offer incentives for certain industries. When accounting for intangible assets, amortization—a specific form of depreciation—applies to patents, trademarks, and software.

Understanding értékcsökkenés is essential for accurate financial reporting, internal decision‑making, and compliance with legal and tax obligations. The term remains a cornerstone of asset management and valuation theory in contemporary commercial practice.