Inntektsside

Inntektsside is a term used in Norwegian accounting and economics to refer to the revenue or income side of a financial statement, budget, or economic analysis. It describes all incoming funds or receipts, in contrast to the kostnadsside (expense side) which records costs. Together, the inntektsside and kostnadsside determine the result or net income.

In corporate accounting, inntektsside includes sales revenue, service revenue, and other operating income, as well as non-operating income such as interest or gains. In public budgeting or national accounts, it covers tax revenues, fees, grants, transfers, and other inflows. For households, it comprises wages, pensions, benefits, and investment income. The term emphasizes the inflow dimension rather than outlays.

Usage varies by context and standard. Some sources spell it inntektsiden or inntektsside; in international accounting, the concept is often expressed through revenue accounts within the income statement. The term is primarily descriptive rather than a formal technical category in all contexts, and its exact meaning can differ depending on jurisdiction and reporting framework.