vuokrasaaminen

Vuokrasaaminen, or rental receivable, refers to the amount of rent that a landlord or property owner has the right to collect from a tenant under a lease agreement. It may include base rent, service charges, late payment penalties, and other recoverable amounts stipulated in the contract. In financial reporting, vuokrasaaminen is classified as a financial asset and is recorded on the balance sheet under current assets when it is due within one year, or non-current if longer.

In recognition and measurement, vuokrasaaminen is initially recognized at fair value with any directly attributable transaction costs. Subsequently it is measured at amortized cost using the effective interest method, provided the asset is held to collect contractual cash flows and those cash flows are solely payments of principal and interest.

Impairment is addressed under expected credit loss (ECL) requirements. The landlord assesses the credit risk of tenants and recognizes a loss provision for probable credit losses. Actual write-offs reduce the receivable when debts are deemed uncollectible.

Managing vuokrasaaminen typically includes credit risk assessment of tenants, use of security deposits, and, where appropriate, offsetting with security or insurance. Changes in lease terms, payment delays, or disputes can affect the timing and amount of the receivable and the related revenue recognition.

The concept is distinct from vuokratuotto, which refers to rental income recognized in the income statement. Vuokrasaaminen represents the asset side of the accounting equation, while vuokratuotto reflects the revenue side.

In Finnish accounting practice, vuokrasaaminen is treated according to applicable financial reporting standards, such as IFRS 9 for listed companies or Finnish GAAP for other entities.