Tulonlinjat

Tulonlinjat is a Finnish term that describes the separate lines of revenue in an organization’s income reporting, such as an income statement or budget. It is formed from tulot (income, revenue) and linjat (lines), and is used informally to refer to how revenue is distributed by source or channel.

In practice, tulonlinjat help organizations map revenue to distinct sources, business units, customer segments, or geographic regions. They support analysis of revenue mix, budgeting, forecasting, and performance assessment. While the concept is useful for planning and reporting, the exact terminology and structure can vary between organizations. In formal accounting, the term liikevaihto (net sales) and the chart of accounts are typically used to categorize revenue, whereas tulonlinjat may be used as an internal framing for more granular breakdowns.

Common forms of tulonlinjat may include revenue lines such as product sales, service revenue, licensing/licensing royalties, subscription income, and partner or consulting revenues. The specific lines chosen depend on the company’s business model and reporting needs. For example, a software company might separate ohjelmistomyynti (software sales), palvelumyynti (support and training), and lisenssimyynti (license revenue), while a manufacturer might track tuotemyynti (product sales) and service-related income separately.

Overall, tulonlinjat serve as a planning and reporting aid to understand how different activities contribute to total revenue. They are related to but distinct from standard financial terminology like liikevaihto and the formal chart of accounts.