The aim is to spread the costs of assets over the appropriate number of years and not distort the profits, e.g. by allowing all the costs to be deducted in the first year.
Eesmärk on jaotada varadega seotud kulud sobiva arvu aastate peale ja mitte moonutada kasumiarvestust, nt esimesel aastal kulude mahaarvamise lubamise teel.