vuosikate

vuosi- (“annual”) +‎ kate (“margin”)

• IPA^(key): /ˈʋuo̯siˌkɑteˣ/, [ˈʋuo̞̯s̠iˌkɑ̝t̪e̞(ʔ)]
• Rhymes: -ɑte
• Hyphenation^(key): vuosi‧kate

vuosikate

1. (accounting) annual contribution margin (the net income available for a bookkeeping unit for investments and loan instalments after running costs have been covered)

In Finnish this term is used mostly in context of municipal accounting. It is a key figure when evaluating the health of the finances of a municipality. The annual contribution margin should be at least equal to the depreciations.