Vähennettävät

Vähennettävät is a Finnish linguistic form derived from the verb vähentää, meaning to reduce or to deduct. As a participial adjective, vähennettävä describes something that can be reduced or is eligible for deduction. In practice, it is most often seen in financial and tax contexts as part of phrases like vähennettävät kulut (deductible expenses) or vähennettävät tulot (deductible income). The word conveys the idea that a certain item or amount qualifies for subtraction from a total, such as a tax base or a cost total.

Grammatically, vähennettävät is the plural nominative form of the passive participle vähennettävä. It agrees in number with the noun it modifies. The corresponding singular forms are vähennettävä (nominative singular) and vähennettävää (partitive singular). The term functions as an adjective or a noun phrase in sentences, typically modifying a plural noun.

In usage, vähennettävät appears primarily in formal or technical language related to taxation, accounting, and reporting. For example, one might encounter “vähennettävät kulut” in a tax declaration or “vähennettävät määrät” in a financial summary. The concept contrasts with non-deductible items described by other terms such as ei-vähennettävä or vähentämätön in specific contexts. Although the form is common in structured documents, everyday speech tends to use more straightforward phrases such as deductible expenses or deductible amounts translated into Finnish equivalents depending on the context.

See also: vähentää, vähennys, vähennyskanta, vähentämiskäytännöt.