Concepts




Depreciation, amortisation and impairment of tangible and intangible assets


Depreciation, amortisation and impairment of tangible and intangible assets include 1) depreciations according to plan, based on the passage of time, and 2) impairment write-downs based on a probable permanent decrease in the asset's market value.



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • Tilastokeskus

Jaa