The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.
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Accumulation of appropriations total
Accumulation of appropriations is the sum of the depreciation difference and voluntary provisions. Depreciation difference is the cumulative difference between total depreciations in bookkeeping and depreciations according to the plan. There cannot be a negative depreciation difference in the balance sheet. Voluntary provisions are replacement provisions, operating provisions, price reduction provisions, residential building provisions and other such provisions made by the party obliged to keep books.
Statistics using the definition
Validity of the definition
- Valid
Source organisation
- Tilastokeskus
Jaa