tuloutus

Tuloutus is a term used in Finnish-language accounting, budgeting, and resource management to denote the realization or cashing in of income from an asset, activity, or transaction. In practice, tuloutus often refers to revenue realization in financial statements, where income is recognized when goods are delivered or services are performed, regardless of when payment is received. In forestry or agriculture, the term also describes harvesting and selling products to convert biological assets into monetary proceeds.

Etymology: derived from tulo, income, with the suffix -outus indicating an act or process; used in formal Finnish to describe the act of realising revenue.

Usage is mainly confined to Finnish-language sources; outside Finland, the term is uncommon and may be encountered only as a translation or in specialized texts.

See also: revenue recognition, accrual accounting, harvest, yield.