Erlös

Erlös is a German noun meaning the money realized from selling goods or providing services; in English, it corresponds to proceeds or revenue. The term is predominantly used in economic and accounting contexts to denote the income generated by a company’s ordinary business activities.

Etymology and usage: Erlös derives from the verb erlösen, originally meaning to redeem or deliver. In modern usage, however, Erlös refers to the amount of money a transaction brings in, rather than the act of redemptive deliverance. The plural form is Erlöse, and the singular is Erlös.

Accounting and finance: In German financial reporting, Erlöse are often stated as Erlöse aus Lieferungen und Leistungen (revenue from deliveries and services) and are closely related to, or sometimes used interchangeably with, Umsatzerlöse. They represent gross income before deductions such as discounts (Rabatte), rebates (Skonti), returns, and value-added taxes. Companies frequently distinguish between Bruttoerlöse (gross proceeds) and Nettoumsätze (net sales), with Nettoumsätze reflecting after-sales adjustments. In statements of profit and loss, Erlöse are categorized as Erträge (revenues) and form the top line from which costs are subtracted to determine profit.

See also: In everyday language, Erlös can be replaced by Verkaufserlös or Umsatzerlöse in many contexts. The term should not be confused with Erlöser (redeemer) or Erlösung (redemption or salvation), which come from related but distinct roots.

Note: While primarily a business term, Erlös has limited use in non-financial contexts to describe monetary proceeds from a sale.