toodetud materiaalsed ja immateriaalsed varad, mida kasutatakse tootmisprotsessis korduvalt või jätkuvalt rohkem kui üks aasta. Põhivara hulka ei arvestata väärtesemeid.
assets of a long-lasting and unchanging nature such as land, buildings, machinery, etc., used for making and selling the products of a business and not intended for sale or to be turned into cash (cf. "current assets")
tangible or intangible assets produced as outputs from processes of production that are themselves used repeatedly, or continously, in processes of production for more than one year.
property or machinery which a company owns and uses, but which the company does not buy or sell as part of its regular trade
1. Põhivara koosneb pikaajalistest finantsinvesteeringutest, materiaalsest põhivarast ja immateriaalsest põhivarast.
Ettevõtluse teostamiseks põhivara soetamisel tasutud sisendkäibemaksu võib maksukohustuslane maha arvata põhivara soetamise kuul, lähtudes põhivara maksustatava käibe teostamiseks kasutamise prognoositavast osatähtsusest põhivara soetamise aastal.
The list of accounts shall consist of the following classes: Class 1: Fixed capital account, Class 2: Fixed asset accounts, Class 3: Stock accounts, Class 4: Accounts with third parties, Class 5: Financial accounts, Class 6: Expenditure accounts, Class 7: Income accounts, Class 8: Special accounts.
