Muhasebe
sabit sermaye amortisman orani
İngilizce: fixed capital depreciation ratio
Türkçe Tanım
Birikimli amortisman bolu brut sabit varliklar olarak ifade edilen, amortisman yoluyla tuketilmis sabit sermaye varliklarinin brut defter degerine oranini olcen finansal metriktir. Yuksek oran, onemli yenileme veya yeniden yatirim sermaye harcamasi gerektiren yaslanmis bir varlik tabanini gosterir. Bu metrik varlik durumunun degerlendirilmesi, gelecekteki sermaye gereksinimlerinin tahmini ve bakim ile yeniden yatirim programlarinin yeterlilizinin degerlendirilmesi icin altyapi ve enerji projesi analizinde onemlidir.
English Definition
A financial metric that measures the proportion of fixed capital assets that has been consumed through depreciation relative to their gross book value, expressed as accumulated depreciation divided by gross fixed assets. A high ratio indicates an aging asset base requiring significant replacement or renewal capital expenditure. This metric is important in infrastructure and energy project analysis for assessing asset condition, estimating future capital requirements, and evaluating the adequacy of maintenance and reinvestment programmes.