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Börsenlexikon

Abschreibungen

Abschreibungen quantifizieren den kalkulatorischen oder tatsächlichen Wertverlust eines permanenten Vermögenswertes. Planmäßige Abschreibungen werden auf Ausrüstungen wie Maschinen angewendet. Außerplanmäßige Abschreibungen werden hauptsächlich auf Investitionen, immaterielle Vermögenswerte wie Marken- oder Firmennamen angewandt. Abschreibung und Amortisation verringern den Gewinn des Unternehmens.

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