liikkeellelaskun

Liikkeellelasku (genitive liikkeellelaskun) is a Finnish business term used to describe an invoice issued to initiate a service, project, or contract. The word is formed from liikkeelle meaning to start or activate and lasku meaning invoice. In practice, a liikkeellelasku is typically a one-off charge intended to cover onboarding, setup, implementation, or activation activities that must be completed before ongoing services can begin.

Use and context: The term is most common in B2B relationships, especially in areas such as telecommunications, software as a service, IT consulting, and professional services, where customers incur initial charges for installation, data migration, customization, training, or other preparatory work. The liikkeellelasku may be issued at contract signing, together with or prior to other invoices, and may be itemized as separate fees or as part of a bundled start-up package.

Accounting treatment: In bookkeeping, the liikkeellelasku is recorded as revenue when the performance obligation corresponding to the charge is satisfied. If payment is received before delivering the activation work, the amount is typically treated as deferred revenue or a liability until the service is provided.

Variations: The exact meaning and use vary by company and industry; some organizations refer to similar charges as activation fees, setup fees, or onboarding charges rather than liikkeellelasku. The term is primarily used in Finnish-language documents and contracts.

See also: Invoicing, Activation fee, Setup fee, Onboarding.