Avregningsbeløp

Avregningsbeløp is a Norwegian accounting and fiscal term that refers to the final amount settled for a particular transaction or period after all adjustments have been made. It represents the figure used to close out a book entry, such as revenue, cost, tax liability, or a claim, and is typically recorded in the general ledger as the definitive balance for that line item. The term is derived from the verb “avregne,” meaning to settle or balance, and “beløp,” meaning amount.

In corporate accounting, avregningsbeløp is often used to reconcile accounts receivable and payable, ensuring that the amount owed by a customer or owed to a supplier matches the company's records. In public sector finance, municipalities calculate avregningsbeløp for budget settlements, tax assessments, and intergovernmental transfers. In insurance and legal contexts, the term appears when final settlement amounts are determined for claims or disputes.

The calculation of an avregningsbeløp may involve adding or subtracting adjustments such as accruals, depreciation, warranties, and regulatory allowances. Once determined, it is published in financial statements, audit reports, or tax filings. The term is important for transparency and accuracy in financial reporting, ensuring that stakeholders see a correct and audit‑ready final figure.

Because avregningsbeløp is used across branches of Norway’s public and private sectors, it is often specified in legislative texts, accounting standards such as the Norwegian Generally Accepted Accounting Principles (NGAAP), and tax laws. It thus serves as a key reference point for reconciling discrepancies and verifying compliance with statutory requirements.