Tootmiskuludelt

Tootmiskuludelt is an Estonian accounting phrase meaning "from production costs." It is the elative form of tootmiskulud, i.e., the costs of manufacturing, used to indicate that an amount is subtracted from or allocated out of the production costs pool. In financial reporting and cost accounting, tootmiskuludelt describes adjustments, deductions, or reallocations that reduce the recorded production costs or move costs to another category. It is a functional expression in cost calculation, where organisations may allocate overhead, depreciation, subsidies, or waste allowances from the production cost base to determine the cost of goods sold, unit cost, or product profitability. The exact phrasing and usage may vary with company-specific accounting policies and Estonian statutory requirements. Related concepts include tootmiskulud (production costs) themselves, cost allocation, overhead, and depreciation.