Tasumised

Tasumised is an Estonian term used in finance and accounting to refer to payments or settlements made to satisfy financial obligations. The word is formed from the verb tasuma (to pay) and the noun tasumine, with tasumised being the plural form, commonly used to describe multiple payments or a payments-related process.

In practice, tasumised denote payments that have been made to creditors, suppliers, or service providers. They can take the form of full payments, partial payments, or installments and are recorded as cash outflows in accounting, reducing liabilities or accounts payable. Tasumised may be categorized by payer and recipient, payment method, or payment terms (for example, immediate or within a specified number of days).

The term is widely used in invoices, budgeting, procurement, and financial reporting. It appears in both private and public sector contexts, including statements of cash flow, ledgers, and vendor settlement documents. In accounting language, tasumised help track the flow of funds and the status of obligations, distinguishing settled amounts from outstanding receivables or payables.

Related concepts include makse (payment), makseid (payments/transactions), and tasumine (the act of paying). While tasumised emphasize the completed or occurring payments, they are part of broader arveldus- and financial management processes, such as reconciliation, liquidity planning, and compliance with contractual payment terms.