Tuloerät

Tuloerät is a Finnish term used in accounting and finance to refer to items that increase an entity’s equity through revenues or other income during a financial period. They are typically reported on the income statement (tuloslaskelma) or on tax documentation as sources of income. Tuloerät are contrasted with menoerät, which decrease equity through expenses.

Tuloerät can be broadly classified by source and by nature. Operating tuloerät include traditional revenue from core activities, such as sales revenue (liikevaihto) and service income. Non-operating or financial tuloerät include interest income (korkotulot), dividend income (osinkotulot), rental income (vuokratulot), and other income (muut tuotot), such as gains from asset sales. In private accounting or taxation, categories may also cover, for example, capital income and other miscellaneous income.

Recognition and measurement follow accrual accounting principles: tuloerät are recognized when the income is earned and can be reliably measured, not only when cash is received. Measurement is typically at the transaction price or fair value, depending on the nature of the income and the applicable accounting framework (Finnish GAAP or IFRS).

In practice, tuloerät form part of the revenue side of the financial results and are aggregated to determine net income after deducting related expenses. The exact grouping and terminology can vary by company, regulatory framework, and purpose (financial reporting vs. tax filing). For individuals, similar concepts appear as different streams of income reported on tax returns, such as wages, pensions, interest, dividends, and capital gains.