bruttomäärä

Bruttomäärä is a Finnish term used in accounting, finance and statistics to denote the total amount of something before deductions or adjustments. It is the opposite of netto, the amount remaining after taxes, fees, discounts or other reductions. The word combines brutto (gross) with määrä (amount or quantity). The precise meaning can vary by context and jurisdiction.

In payroll and compensation, bruttomäärä typically refers to gross salary or wages before withholding of income tax and social security contributions. For example, if an employee has a bruttolön of 3,500 euros per month, deductions such as taxes and pension payments reduce this to the netto pay.

In invoicing and revenue reporting, bruttomäärä is the total billed amount before deductions. Depending on practice, this can refer to the price excluding value-added tax (VAT) or to the final price including VAT. Clarifying the interpretation in financial documents helps prevent ambiguity.

In statistics and research, bruttomäärä can denote the raw, unadjusted total figure, such as the total count of observations before data cleaning, weighting or normalization. After processing, researchers may report netto or adjusted figures.

See also: netto, brutto, gross income, gross revenue. Etymology: derived from brutto, gross, with määrää meaning amount; related terms appear across Nordic languages.