Sisseostu

Sisseost (genitive sisseostu) is an Estonian term used in business and accounting to describe a purchase made within a corporate group, such as transactions between a parent company and its subsidiaries or between internal units. The concept emphasizes internal procurement rather than external sourcing from independent suppliers. In practice, sisseostu-type transactions are recorded for intercompany invoicing, cost allocation, and transfer pricing purposes, and they may affect financial reporting, budgeting, and performance measures within the group.

Etymology and form: The word is built from sise- meaning inside or internal and ost meaning purchase. The form sisseostu is the genitive singular commonly found in phrases such as sisseostu tehingud (internal purchase transactions) or sisseostu korrastamine (organization of internal purchases). Sisseost can be contrasted with external procurement, where purchases involve third-party suppliers outside the corporate group.

Usage and context: The term appears in corporate policy documents, accounting manuals, and regulatory or tax discussions concerning intercompany transactions. It signals that the acquisition originates from within the same corporate ecosystem and may involve special considerations for transfer pricing, cost-sharing, and internal resource allocation. While relatively specialized, sisseostu concepts are relevant for financial control, performance analysis, and compliance in multi-entity organizations.

See also: intercompany transaction, transfer pricing, internal procurement.

Note: Sisseostu is the genitive form of sisseost; usage varies by context and formal style in Estonian business writing.