Kulutusele

Kulutusele is a Finnish term used primarily in accounting and financial reporting. It designates that a cost item should be treated as an expense, i.e., charged to current operating costs, rather than capitalized as an asset. The word is formed from kulutus (consumption or expenditure) and the allative suffix -lle, indicating the destination “to the expense” in Finnish accounting language. In practice, kulutusele appears in internal documents, invoices, and ERP systems to guide the accounting treatment of purchases, projects, or cost allocations.

In common use, marking a cost as kulutukselle helps distinguish between costs that affect the income statement in the period and those that are capitalized for long-term depreciation. The term is organizationally specific; different companies or public bodies may use slightly different formulations (for example kulutukselle, kulutukseen, or kirjaus kulutukselle) depending on their chart of accounts and local accounting standards. It is related to broader concepts of cost categories (kustannuslaji), financial statements (tilinpäätös), and investments or depreciation (investoinnit/poistot).

An example might be: “Tämä hankinta kirjataan kulutukselle,” meaning the purchase will be expensed in the current period. Because usage can vary and may not be standardized outside Finnish contexts, readers should consult their organization’s accounting policy for the exact meaning and any tax implications.