Finans
faydali oemuer
İngilizce: useful life
Türkçe Tanım
Faydali oemuer, maddi veya maddi olmayan bir varligin bir kurulusun faaliyetlerine ve gelir uretimine katki saglamasi beklenen tahmini sueredir. Muhasebe standartlarinda faydali oemuer, varliga uretken doenemi boyunca uygulanan amortisman veya itfa cetvelini belirler. Faydali oemurun dogru tahmini, ozellikle enerji ve kamu-oezel ortakligi projelerinde finansal modellme, vergi planlamasi ve altyapi imtiyaz yapilandirmasi icin onemlidir.
English Definition
Useful life is the estimated period during which a tangible or intangible asset is expected to contribute to the operations and revenue generation of an entity. In accounting standards, useful life determines the depreciation or amortisation schedule applied to the asset over its productive period. Accurate estimation of useful life is essential for financial modelling, tax planning, and infrastructure concession structuring, particularly in energy and public-private partnership projects.