értékvesztése

értékvesztése refers to the decrease in the value of an asset. This phenomenon can affect various types of assets, including financial assets, tangible assets, and intangible assets. In the context of financial accounting, értékvesztése is a crucial concept, particularly for inventory and fixed assets.

For inventory, értékvesztése occurs when the net realizable value (the expected selling price less costs to complete and sell) falls below the original cost. If this happens, the inventory must be written down to its lower net realizable value. This is to ensure that inventory is not overstated on the balance sheet.

Fixed assets, such as buildings, machinery, and equipment, can also experience értékvesztése. This can be due to factors like physical wear and tear, obsolescence (becoming outdated), or a significant decline in market value. When an asset's recoverable amount (the higher of its fair value less costs to sell and its value in use) is less than its carrying amount (its book value), an impairment loss is recognized, reducing the asset's value on the balance sheet.

Similarly, intangible assets like patents, trademarks, and goodwill can also suffer from értékvesztése. This might happen if the underlying technology becomes obsolete, legal protection expires, or the acquired business that generated the goodwill underperforms expectations. Accounting standards require regular testing for impairment of intangible assets. The recognition of értékvesztése is an accounting process that impacts a company's profitability and financial position.