Fortgeführte Anschaffungs- oder Herstellungskosten, translated as "carrying amount of assets," is a vital accounting term used extensively in capital markets.

It refers to the value of assets remaining on a company's balance sheet after deducting accumulated depreciation or impairment losses. This value represents the net cost of assets acquired or constructed over time. In the realm of capital markets, fortgeführte Anschaffungs- oder Herstellungskosten plays a crucial role in determining a company's financial health and evaluating its intrinsic worth. By subtracting accumulated depreciation or impairment losses from the initial cost of an asset, investors can assess the actual value of that asset at a specific point in time. This information is essential for making informed investment decisions, as it provides a clearer picture of an entity's true asset value. The calculation of fortgeführte Anschaffungs- oder Herstellungskosten is crucial across various sectors, including stocks, loans, bonds, money markets, and crypto assets. Investors use this metric to gauge the profitability and stability of a company, as well as to analyze its potential for future growth. To calculate the carrying amount of assets, several factors come into play. First, the initial cost of an asset is determined, which includes its purchase price, any additional expenses incurred during acquisition, and preliminary costs related to its installation, testing, or transportation. Subsequently, the accumulated depreciation, which represents the reduction in an asset's value over time due to wear and tear or obsolescence, is deducted. If any impairment losses occur, they are also subtracted from the historical cost to arrive at the carrying amount. Fortgeführte Anschaffungs- oder Herstellungskosten can accurately reflect an asset's value, considering its usage, depreciation, and impairment over time. By analyzing this carrying amount, investors can make comprehensive evaluations of a company's financial statements and ascertain its financial position. These insights contribute to effective investment decision-making and risk management strategies in the dynamic and ever-evolving world of capital markets. Eulerpool.com, a renowned website for equity research and finance news, recognizes the significance of fortgeführte Anschaffungs- oder Herstellungskosten in empowering investors with comprehensive knowledge. As a leading platform resembling Bloomberg Terminal, Thomson Reuters, and FactSet Research Systems, Eulerpool.com provides users with access to a vast array of financial information, including this extensive glossary/lexicon for capital market investors. The aim is to equip investors with comprehensive information, ensuring they remain informed, engaged, and poised to make well-informed investment decisions. With Eulerpool.com, investors can delve into the depths of their financial research, explore terminologies, and expand their knowledge base, all in one convenient and user-friendly platform.