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tekib vara, mida kasutatakse pikemat aega, müügil, vahetamisel või mahakandmisel, an asset that is used over a longer period and is recognized upon sale, exchange, or write-off
põhivarakadum . Finants- ja maksuarvestuse terminibaas. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//fmt/p%C3%B5hivarakadum/1/est (04.07.2026)
