Tuloutetaan

Tuloutetaan is a Finnish verb form, specifically the present passive of the verb tulouttaa. The root verb tulouttaa is used to mean bringing something into realization, most often in financial or accounting contexts as recognizing or recording income or revenue in the financial statements. The noun form tuloutus refers to the process of revenue recognition.

In usage, tulouttaa is a transitive verb and is commonly found in discussions of accounting, budgeting, and financial reporting. The passive form tuloutetaan describes the act of revenue recognition occurring, without specifying the subject. For example, in a financial report one might see: Myyntitulo tuloutetaan tilikaudelle, meaning that sales revenue is recognized in the accounting period. The concept of tuloutus (revenue recognition) is tied to standards and practices of financial reporting, and its exact application can vary with accounting rules and national practices.

Morphology and related forms are typical of Finnish verbs in this semantic area. The infinitive is tulouttaa, with present active form tulouttaa and the passive present tuloutetaan. The past tense and other moods have corresponding forms, but tuloutetaan is most commonly encountered in present-tense, passive constructions.

Etymology traces tulouttaa to tulo, meaning income or revenue, combined with a causative or instrumental suffix that yields a verb meaning to bring revenue into realization. The term is most prevalent in Finnish finance and business language, and it is closely related to the noun tuloutus and to broader concepts of kirjanpito (bookkeeping) and tilinpäätös (annual accounts).

See also: tuloutus, kirjanpito, tilinpäätös, talouskirjanpito, venäjänkieliset vastaavat termit (general accounting terminology).