kulusid

Kulusid is an Estonian term that refers to expenses or costs incurred by an organization during a financial period. In Estonian accounting and budgeting, kulusid are the outflows recorded to run operations, produce goods, or provide services, and they are used to determine profit or loss when paired with revenues.

Linguistic notes: The noun kulu means cost or expense, and kulusid is a grammatical form used in several cases to refer to expenses in the plural. The term is commonly seen in Estonian-language financial statements and government budgets, and it may appear alongside other accounting categories such as tulu (revenue) and investeeringukulud (capital expenditures).

Usage and scope: In practice, kulusid are subdivided into categories such as operating costs, administrative expenses, and selling or distribution costs. Tracking kulusid supports budgeting, cost control, and financial analysis, helping managers compare actual spending with planned budgets. The term is primarily used in Estonian contexts and is usually translated as expenses or costs in English-language summaries of Estonian financial documents.

See also: Kulu, Kulud, Cost accounting, Budgeting.