perittävät

Perittävät is a Finnish financial term used to describe items that are to be billed or charged, effectively the receivables or charges that are yet to be collected. The word derives from the verb perittää, meaning to levy, charge or collect, with perittävä as the form meaning “to be charged,” and perittävät as its plural.

In accounting and budgeting contexts, perittävät refers to sums that a company or public authority expects to receive from customers, taxpayers, or other debtors but has not yet collected. They are typically recorded as receivables or as invoiced charges that remain unpaid. The concept helps separate already realized income from amounts that are anticipated but not yet realized.

Perittävät can include various components such as accounts receivable, invoiced but unpaid charges, interest receivables, service fees, and fines or penalties that are outstanding. In financial reporting, these items are assessed for collectability and may require active collection efforts (perintä) if payments are overdue.

The term is commonly used in corporate accounting, municipal budgets, and governmental financial reporting in Finland. It is useful for cash flow planning and working capital management, illustrating expected inflows rather than actual cash received. Related concepts include laskutus (invoicing), saaminen (receivable), perintä (debt collection), and kassavirta (cash flow). Etymologically, perittävä means “to be charged,” and perittävät are the charges or amounts designated for collection.