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Loteriivõitude väljamaksed","name_EN":"Expenses - Payouts of lottery winnings","name_RU":null,"explanation_ET":"Loteriide korraldajate väljamaksed loteriidel osalejatele","explanation_EN":"Payments by lottery organizers to lottery participants","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520102","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Elektrienergia ","name_EN":"Expenses - Electricity","name_RU":null,"explanation_ET":"Aruandeperioodil ostetud ja ühingus oma tarbeks kasutatud elektrienergia maksumus soetushinnas. Siia EI KUULU edasimüümiseks ja tooraine või materjalina kasutamiseks ostetud elektrienergia.","explanation_EN":"The cost of electricity purchased during the reporting period and consumed by the company for its own use at the acquisition price. Electricity purchased for resale and use as raw material or material is NOT included here.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520112","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Soojusenergia ","name_EN":"Expenses - Heat energy","name_RU":null,"explanation_ET":"Aruandeperioodil ostetud ja ühingus oma tarbeks kasutatud mis tahes liiki soojusenergia maksumus soetushinnas. Siia EI KUULU edasimüümiseks ja tooraine või materjalina kasutamiseks ostetud energia.","explanation_EN":"The cost of any type of thermal energy purchased during the reporting period and consumed by the company for its own use at the acquisition price. Energy purchased for resale and use as raw material or material is NOT included here.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520122","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Kütus ","name_EN":"Expenses - Fuel","name_RU":null,"explanation_ET":"Aruandeperioodil ühingus oma tarbeks, sh soojuse tootmiseks kasutatud mis tahes liiki kütuse (k.a autokütus) maksumus soetushinnas. Siia EI KUULU edasimüümiseks ja tooraine või materjalina kasutamiseks ostetud kütus.","explanation_EN":"The cost at the acquisition price of any type of fuel (including automotive fuel) used by the company for its own use, including heat production, during the reporting period. Fuel purchased for resale and use as raw material or material is NOT included here.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520132","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Veevarustusteenused ","name_EN":"Expenses - Water supply services","name_RU":null,"explanation_ET":"Ühingus oma tarbeks kasutatud veevarustusteenuste kulud (vee- ja heitvee eest tasud). Siia ei kuulu maksed edasimüügiks ostetud ja tootmisprotsessis toorainena kasutatava vee eest.","explanation_EN":"Costs of the water supply services used by the association for its own use (water and waste water fees). Payments for water purchased for resale and used as raw material in the production process are excluded.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520142","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Põllumajanduse tootmiskulud","name_EN":"Expenses - Agricultural production costs","name_RU":null,"explanation_ET":"Põllumajandustootmise kulud hõlmavad kõiki otseselt taimekasvatuse või loomakasvatusega seotud kulusid (nt seemned, sööt, väetised).","explanation_EN":"Agricultural production costs include all expenses directly related to crop growing or livestock raising (ie. seeds, feed, fertilizers).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2026-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520152","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Tervishoiu ja sotsiaalhoolekande kulud","name_EN":"Expenses - Human health and social work costs","name_RU":null,"explanation_ET":"Tervishoiu ja sotsiaaltöö kulud hõlmavad kulusid, mis on seotud meditsiini- ja sotsiaalteenuste osutamisega.","explanation_EN":"Human health and social work costs include expenses related to providing medical care and social services.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2026-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520192","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Ehitiste remondimaterjal","name_EN":"Expenses - Building repair materials","name_RU":null,"explanation_ET":"Kui on ehitised ja puuduvad nende hooldusega seotud teenused, siis on kulud ehitiste remondimaterjalidele.","explanation_EN":"If there are buildings and there are no services related to their maintenance, then the costs are for building repair materials.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2026-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520202","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Alltöövõtutööd - ehitus hoonetes","name_EN":"Expenses - Subcontracting work - construction (buildings)","name_RU":null,"explanation_ET":"Maksed alltöövõtu korras tehtud ehitustööde eest (uus ehitis ning ka remondi- ja rekonstrueerimistööd) hoonetes nii Eestis kui ka välismaal. Siia kuulub ka alltöövõtu korras seadmete paigaldamine hoonetesse.","explanation_EN":"Payments for subcontracted works (new construction work as well as repair and reconstruction works) in buildings both in Estonia and abroad. This also includes the installation of subcontracted equipment in buildings.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520212","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Alltöövõtutööd - ehitusel (va hoonetes ja välismaal)","name_EN":"Expenses - Subcontracting work - construction other (building and abroad excl)","name_RU":null,"explanation_ET":"Maksed alltöövõtu korras tehtud ehitustööde eest Eestis (v.a. hoonetes ja välismaal) ","explanation_EN":"Payments for works subcontracted in Estonia (except for: in buildings and abroad).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520222","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Alltöövõtutööd - tööstustoodangu allhange","name_EN":"Expenses - Subcontracting work - production","name_RU":null,"explanation_ET":"Lepingujärgsed maksed alltöövõtu korras valmistatud tööstustoodangu eest alltöövõtjatele.","explanation_EN":"Contractual payments for subcontracted industrial production to subcontractors.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520232","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Alltöövõtutööd - ehitustöödel välismaal (ehitusettevõtete jaoks)","name_EN":"Expenses - Subcontracting work abroad (for construction enterprises)","name_RU":null,"explanation_ET":"Maksed alltöövõtu korras tehtud ehitustööde eest (v.a. hoonetes ja Eestis).","explanation_EN":"Payments for works subcontracted in abroad. (except for: in buildings and in Estonia).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2026-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520292","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Alltöövõtutööd - Muud","name_EN":"Expenses - Subcontracting work - Other","name_RU":null,"explanation_ET":"Alltöövõtu korras ostetud teenused jms, mida ei vahendata.","explanation_EN":"Services purchased by subcontracting, etc. not for resale.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520302","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Transpordikulud ","name_EN":"Expenses - Transportation expense","name_RU":null,"explanation_ET":"Kulutused enda ja renditavate transpordivahenditega (v.a. kütus).","explanation_EN":"Expenditure on own and rented transport (excluding: fuel).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520312","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Logistikakulud ","name_EN":"Expenses - Logistics expense","name_RU":null,"explanation_ET":"Logistikateenustega seotud kulud (laoteenus, kaupade transport jne).","explanation_EN":"Costs related to logistics services (storage service, transport of goods, etc.).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520322","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Maarent ","name_EN":"Expenses - Rental of land","name_RU":null,"explanation_ET":"Üür ja renditasud maa kasutamise eest (sh kinnistute tasud).","explanation_EN":"Rental and rental fees for land use (including property fees).","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520332","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Kinnistute, hoonete ja ruumide rent","name_EN":"Expenses - Rental of property","name_RU":null,"explanation_ET":"Üür ja rendikulud – tasu, mida rentnik maksab üürile/rendile võetud hoonete ja ruumide eest.","explanation_EN":"Rental and rental costs - the fee paid for the rental/rented buildings and premises.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520342","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Transpordivahendite rent","name_EN":"Expenses - Rental of transportation","name_RU":null,"explanation_ET":"Sõidukite jms transpordivahendite rentimisel tasutud tasud.","explanation_EN":"Charges paid when renting vehicles and similar means of transport.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520382","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Tööjõurent ","name_EN":"Expenses - Labor supply expense","name_RU":null,"explanation_ET":"Maksed tööjõuvarustusettevõtetele ja teistele sellesarnastele organisatsioonidele nende arvel olevate töötajate eest. Tööjõuvarustusettevõtted varustavad teisi ettevõtteid peamiselt ajutise tööjõuga, kusjuures tööjõu palkab ja neile maksab palka tööjõuvarustusettevõte. Tööjõuvarustusettevõtte tegevus EI OLE personaliotsing, - valik, kutsesobivuse määramine, vaid just tööjõuga varustamine.","explanation_EN":"Payments to labour supply companies and similar organisations for the personnel on their account. Labour supply companies supply other companies mainly with temporary labour, while labour is hired and paid by the labour supply company. The activities of a labour supply company are NOT personnel search, selection, determination of professional suitability, but rather the supply of labour.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520392","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Muu vara rent","name_EN":"Expenses - Rental of other assets","name_RU":null,"explanation_ET":"Muu vara ja inventari rentimise eest tasutud tasud.","explanation_EN":"Fees paid for the rental of other assets.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520402","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Varade hooldus ja remont","name_EN":"Expenses - Assets maintenance and repair","name_RU":null,"explanation_ET":"Varade hooldus ja remondikulud teenusena, sh varuosade kulud, mis on teenusega koos ostetud.","explanation_EN":"Maintenance and repair costs, including spare parts costs.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520412","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Tööriistad ja väheväärtuslikud varad","name_EN":"Expenses - Tools and assets with low value","name_RU":null,"explanation_ET":"Kuluks kantud tööriistad ja muud väheväärtuslikud varad.","explanation_EN":"Tools and other low-value assets included.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520422","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Turunduse ja reklaami kulud","name_EN":"Expenses - Marketing and advertising costs","name_RU":null,"explanation_ET":"Kulutused turundusele ja reklaamile.","explanation_EN":"Marketing and advertising expenditure.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520432","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Uurimis- ja arengukulud","name_EN":"Expenses - Research and development expenses","name_RU":null,"explanation_ET":"Uurimis- ja arenguväljaminekud (va oma töötajate palgakulu), mis on teenusena sisse ostetud.","explanation_EN":"Research and development expenditure (excluding wage costs of own employees) purchased as a service.","explanation_RU":null,"included_ET":null,"included_EN":null,"included_RU":null,"included_extra_ET":null,"included_extra_EN":null,"included_extra_RU":null,"excluded_ET":null,"excluded_EN":null,"excluded_RU":null,"unitCode":null,"unit_ET":null,"unit_EN":null,"unit_RU":null,"validFromDate":"2024-01-01","validUntilDate":""},{"codeListCode":"MAJANDUSLIKSISU2024ap","codeListName":"Kirje majanduslik sisu 2024 aegpidev","code":"520492","level":"2","parentCode":"5","selectable":"1","name_ET":"Kulud - Ostetud muud teenused (oma tarbeks)","name_EN":"Expenses - Others purchased services (for own use)","name_RU":null,"explanation_ET":"Muud ostetud teenused va. 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