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[null,"Ohje vuotuismenoista ja kokonaisarvon korjauksesta"]
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[null,"Uudistettavan puuston arvo",null,null,"Odotusarvolisät",null,"Taimikoiden arvo"]
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[null,"Prosentteja summa-arvosta",null,"","",{"$nulls":4},""]
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[null,"Arvion laati:"]
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[null,"Kuviotietoihin"]
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[null,"Puutavaralajien hinnat"]
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[null,null,{"v":0.035,"d":"3.5 %"}]
[null,"Vuotuiset verot",null,{"v":0,"d":"0 €"}]
[null,"Metsänhoitomaksu",null,{"v":0,"d":"0 €"}]
[null,"Muu vuotuismeno",null,{"v":0,"d":"0 €"}]
[null,"Yhteensä",null,{"v":0,"d":"0 €"}]
[]
[]
[null,"Vuotuisten verojen määrä arvioidaan pitkän ajan keskiarvona ja se voidaan tehdä esimerkiksi seuraavasti:"]
[null,"Tilan metsäsuunnitelmassa tavoitteiden mukaisten hakkuiden kantorahatulo vuosittain keskimäärin on: ",{"$nulls":6},{"v":1200,"d":"1,200 €"}]
[null,"Tästä maksettava vero on (keskimääräisten vähennysten jälkeen) 20%",{"$nulls":6},{"v":240,"d":"240 €"}]
[]
[null,"Vuotuisen veron määrä riippuu hakkuukäyttäytymisestä ja se voi poiketa paljonkin suunnitelmassa esitetystä."]
[null,"Jos suunnitelmatietoja ei ole, voi kantorahatulon määrän arvioida myös nykypuuston perusteella olettamalla, "]
[null,"että puuston määrästä (ja arvosta) hakataan vuosittain keskimäärin tietty osa, esimerkiksi 4%. "]
[null,"Metsänhoitomaksu määräytyy mhy -lain perusteella."]
[]
[null,"Muita vuotuismenoja voivat olla esimerkiksi vakuutukset."]
[]
[null,"Vuosittain toistuvien menojen vaikutus tilan arvoon lasketaan pääomittamalla ne laskentakorkokannan avulla."]
[null,"Näin saatu pääoma-arvo voidaan vähentää suoraan tilan arvosta, jolloin sitä ei "]
[null,"enää huomioida kokonaisarvon korjauksessa!"]
[]
[null,"Laskentakorkokantana on käytetty Pohjois-Karjalassa 3.5%"]
[null," (Vrt. Oksanen-Peltola: Metsän arvon määritys summamenetelmällä)"]
[]
[null,"Kokonaisarvon korjauksesta"]
[null,"Oksanen- Peltolan mukaan kokonaisarvon korjaukseen vaikuttavia tekijöitä ovat:"]
[null,"Korjausta suurentavat"]
[null,"Metsänhoitorästit, voidaan vähentää myös kuviokohtaisesti"]
[null,"Puuston huono laatu, voidaan vähentää myös kuviokohtaisesti"]
[null,"Soistuneisuus, kivisyys, voidaan vähentää myös kuviokohtaisesti"]
[null,"Kulkuyhteydet "]
[null,"Odotusarvometsien suuri osuus"]
[null,"Kohteen suuri koko"]
[null,"Kiinteistörasitteet (metsänkäyttörajoitukset, kulkuoikeudet, sähkölinja- alueet) "]
[null,"Sitoutuneen pääoman suuri määrä"]
[null," (esim. kasvatusmetsiä, joissa puuta paljon, muttei hakkuumahdollisuuksia lähiaikoina.)"]
[null,"Korjausta pienentävät"]
[null,"Tilan välittömät hakkuumahdollisuudet"]
[null,"Edullinen kehitysluokkajakauma"]
[]
[null,"Muut kuin metsätaloudelliset arvot, esim. lomarakennuspaikat ja soranottoalueet pitää arvottaa erikseen,"]
[null,"metsätaloudellisessa arvonmäärityksessä ne eivät ole mukana."]

{"sheet":"Jakaumat","index":4,"n_rows":9,"n_cols":8,"rows_kept":9,"flags":["formulas_cached_only"]}
[]
[]
[null,null,"Kehitysluokkajakauma",{"$nulls":3},"Metsämaan ravinteisuus"]
[null,null,"Ryhmä","yhteensä","Tavoitejakauma",null,"Tyyppi","yhteensä"]
[null,null,"Nuoret kasvatusmetsät",null,{"v":0.3,"d":"30%"},null,"Kaikki yhteensä",{"$error":"#DIV/0!"}]
[null,null,"Varttuneet kasvatusmetsät",null,{"v":0.3,"d":"30%"}]
[null,null,"Uudistuskypsät",null,{"v":0.15,"d":"15%"}]
[null,null,"Taimikot ja uudistuvat",null,{"v":0.25,"d":"25%"}]
[{"$nulls":4},{"v":1,"d":"100%"}]

{"sheet":"Kertoimet","index":5,"n_rows":32,"n_cols":16,"rows_kept":32,"merged":[[0,1,0,15],[6,1,6,15],[7,2,7,15],[19,0,19,15]],"flags":["formulas_cached_only"]}
[null,"SUMMA-ARVOMENETELMÄN APUTAULUKOT"]
[null,"Pohjois-Karjala",2000]
[{"$nulls":4},"MAAPOHJIEN ARVOT METSÄTYYPEILLE JA VASTAAVILLE TURVEMAILLE"]
[{"$nulls":4},"OMT","MT","VT","CT","CLT","kitum.","joutom."]
[{"$nulls":4},390,240,170,150,150,40,15]
["Kuviotietoihin"]
[null,"ODOTUSARVOKERTOIMET PUULAJEITTAIN JA METSÄTYYPEITTÄIN"]
[null,null,"METSIKÖN IKÄ, vuotta"]
[null,null,20,25,30,35,40,45,50,55,60,65,70,75,80,85]
["MÄNTY","MT ja vast.",null,null,2.4,1.8,1.6,1.3,1.1,1]
[null,"VT ja vast.",{"$nulls":3},2.5,1.9,1.9,1.4,1.2,1]
[null,"CT ja vast.",{"$nulls":5},2.6,2.6,1.9,1.7,1.3,1.1,1]
["KUUSI","OMT ja vast.",{"$nulls":3},2.7,2,1.6,1.6,1.3,1.1,1.1,1]
[null,"MT ja vast.",{"$nulls":6},2.3,2,1.8,1.6,1.3,1.2,1.1,1]
["RAUDUSKOIVU","OMT ja vast.",3,2.1,1.7,1.7,1.4,1.2,1.1,1]
[null,"MT ja vast.",null,null,2.3,1.8,1.8,1.5,1.2,1.1,1]
["HIESKOIVU","OMT ja vast.",null,2.7,1.7,1.4,1.2,1.2,1.1,1.1,1]
["luontainen","MT ja vast.",null,3.1,1.9,1.4,1.3,1.2,1.2,1.1,1]
[]
["ODOTUSARVOLISÄT PUULAJEITTAIN JA METSÄTYYPEITTÄIN, euroa/ha"]
[{"$nulls":7},"METSIKÖN IKÄ, vuotta"]
[null,null,20,25,30,35,40,45,50,55,60,65,70,75,80,85]
["MÄNTY","MT ja vast.",null,2110,1980,1820,1490,1040,560]
[null,"VT ja vast.",null,null,2030,1910,1800,1630,1240,850,110]
[null,"CT ja vast.",{"$nulls":4},1950,1820,1770,1540,1290,720,290]
["KUUSI","OMT ja vast.",null,2750,2700,2520,2360,2110,1820,1260,720,320,70]
[null,"MT ja vast.",{"$nulls":3},2710,2630,2460,2310,2150,2000,1700,1200,870,500,170]
["RAUDUSKOIVU","OMT ja vast.",1840,1720,1660,1530,1290,710,430]
[null,"MT ja vast.",2010,1860,1750,1670,1560,1300,760,500]
[]
[]
[null,null,"Metsätalouden kehittämiskeskus Tapio 15.08.2000"]

{"sheet":"Taimikkoarvot","index":6,"n_rows":35,"n_cols":11,"rows_kept":35,"merged":[[0,1,0,10],[1,0,1,8],[11,0,11,8],[18,0,18,8],[25,0,25,8]],"flags":["formulas_cached_only"]}
["Kuviotietoihin","TAIMIKON ARVO PUULAJEITTAIN JA METSÄTYYPEITTÄIN"]
["MÄNTY"]
["MT ja vast.","Pituus, m",0.2,1.3,2,4.5,7.2,9.4]
[null,"ikä, v",2,13,15,20,25]
[null,"euroa/ha",840,1560,1710,2260,2760]
["VT ja vast.","Pituus, m",0.2,1.3,2.5,4.9,7.2,9.1]
[null,"ikä, v",2,16,20,25,30]
[null,"euroa/ha",820,1530,1770,2250,2670]
["CT ja vast.","Pituus, m",0.2,1.3,2.2,3.7,5.6,7.3,8.7]
[null,"ikä, v",2,21,25,30,35,40]
[null,"euroa/ha",820,1540,1720,1980,2270,2600]
["KUUSI"]
["OMT ja vast.","Pituus, m",0.3,1.3,1.9,4.4,6.8,9,11]
[null,"ikä, v",3,13,15,20,25,30]
[null,"euroa/ha",960,1560,1820,2350,2810,3360]
["MT ja vast.","Pituus, m",0.3,1.3,2,3.5,5.2,6.8,8.5,10.1,11.5]
[null,"ikä, v",3,17,20,25,30,35,40,45]
[null,"euroa/ha",950,1480,1700,2100,2410,2760,3160,3620]
["RAUDUSKOIVU"]
["OMT ja vast.","Pituus, m",0.5,1.3,3.8,6.9,10.6,13.6]
[null,"Ikä, v",1,4,8,13,18,23]
[null,"euroa/ha",1060,1330,1530,1970,2340]
["MT ja vast.","Pituus, m",0.5,1.3,4,6.9,10.2,12.8,15]
[null,"Ikä, v",1,4,9,14,19,24,29]
[null,"euroa/ha",1060,1320,1550,1970,2300,2690]
["HIESKOIVU, luontainen"]
["OMT ja vast.","Pituus, m",0.5,1.3,1.8,4.2,7.1,9.7,11.2]
[null,"ikä, v",1,5,6,11,16,21]
[null,"euroa/ha",220,410,430,660,800,950]
["MT ja vast.","Pituus, m",0.5,1.3,2.2,4.7,7.1,9.4,10.6]
[null,"ikä, v",1,6,8,13,18,23]
[null,"euroa/ha",220,410,450,670,790,930]
[]
[]
[null,null,"Metsätalouden kehittämiskeskus Tapio 15.08.2000"]

{"sheet":"Solmukoodit","index":7,"n_rows":12,"n_cols":9,"rows_kept":12,"flags":["formulas_cached_only"]}
[]
[]
[null,"Tyyppi","Solmukoodi",null,"Puulaji","Solmukoodi",null,"Kehitysluokka"]
[null,"OMT","1 ja 2",null,"Mä","01",null,"T1","Taimikko alle 1,3 m"]
[null,"MT",3,null,"Ku","02",null,"T2","Taimikko yli 1,3 m"]
[null,"VT",4,null,"Rako","03",null,"02","Nuori kasvatusmetsikkö"]
[null,"CT",5,null,"Hiko","04",null,"03","Varttunut kasvatusmetsikkö"]
[null,"CLT",6,null,"Muu",null,null,"04","Uudistuskypsä metsikkö"]
[null,"kit","Pääryhmä 2",{"$nulls":4},"A0","Aukea"]
[null,"jou","Pääryhmä 3",{"$nulls":4},"Y1","Ylispuustoinen taimikko"]
[{"$nulls":7},"S0","Siemenpuumetsikkö"]
[{"$nulls":7},"05","Suojuspuumetsikkö"]