Laskutettavat

Laskutettavat is a Finnish term used in business to describe items, costs or work that a company can bill a customer for under a contract. It refers to the portion of work, services or expenses that are eligible for invoicing and revenue recognition. The concept is common in project management, professional services, consulting, IT and construction. Laskutettavat are contrasted with non-billable or not yet billable items, i.e., tasks or expenses that cannot be invoiced due to contract terms, awaiting approval, or missing documentation.

Laskutettavat can include different types of charges such as billable hours (tuntityöt), billable project work, travel expenses, and other billable costs (laskutettavat kustannukset). Documentation is typically required to support invoicing, including timesheets, milestone reports, receipts or travel orders. In many organisations, the billing process involves classifying work or costs as laskutettavat or ei laskutettavat (not billable) and then compiling the billable items into an invoice.

In ERP and accounting systems, laskutettavuus is a common status or concept used to manage revenue flow. After validation and approval, laskutettavat items are invoiced, generating a receivable and, if applicable, VAT in accordance with tax rules. Proper management of laskutettavat supports accurate billing, contract compliance and cash flow, while misclassification can lead to revenue leakage or disputes with customers.