Ertrags

Erträge, the plural form of Ertrag, is a German accounting term referring to inflows of economic value recognized in a reporting period. The genitive form is Ertrags. In practice, Erträge increase a company's equity (except for owner contributions) and are shown on the credit side of the income statement. They are closely related to the English terms revenue or income, but the German usage also covers various non-operating inflows.

Most Erträge arise from operating activities, such as Umsatzerlöse (sales revenue) and Dienstleistungen (services); other Erträge include interest income (Zinserträge), rental income (Mieterträge), and income from investments (Erträge aus Beteiligungen). The exact composition depends on the accounting framework (HGB in Germany, with IFRS usage in larger groups).

Erträge are contrasted with Aufwendungen (expenses). The difference yields the period's result, called Jahresüberschuss or Jahresfehlbetrag. In everyday practice, Erträge can be used broadly as revenue, while Erlöse or Umsatzerlöse refer to specific revenue from sales.

Summary: Erträge is a foundational concept in German financial reporting, representing all inflows of value earned in a period from core business activities and other sources, and forming the basis for calculating profit.