Muhasebe
kullanilmis varliklar
İngilizce: used assets
Türkçe Tanım
Kullanilmis varliklar, daha oence sahip olunmus, isletilmis veya kullanilmis olup yeniden satis veya yeniden konuslandirma icin sunulan maddi gayrimenkul, ekipman veya sermaye mallaridir. Muhasebede kullanilmis varliklar, amortismana tabi defter degeri veya adil piyasa degerinden duesuk olani uzerinden tasinir ve kalan faydali omurlerinin amortisman amaciyla degeerlendirilmesi gerekir. Kullanilmis varliklarin degerlemesi ve finansmani, durum, teknolojik eskime ve kalan deger belirsizligini hesaba katmak icin dikkatli ekspertiz gerektirir.
English Definition
Used assets are tangible properties, equipment, or capital goods that have been previously owned, operated, or deployed and are being offered for resale or redeployment. In accounting, used assets are carried at their depreciated book value or fair market value, whichever is lower, and their remaining useful life must be assessed for depreciation purposes. The valuation and financing of used assets require careful appraisal to account for condition, technological obsolescence, and residual value uncertainty.