Debiteras

Debiteras is a Swedish verb form meaning to be charged or to be debited, and it is used to indicate that an amount will be charged to a person or account. It is the passive present tense of debiter, the verb used in accounting to describe debit entries. The term is common in invoices, receipts and financial statements.

In practice, debiteras marks that a cost, fee, or charge will or has been allocated to a customer's account or to an account in bookkeeping. Examples: Fakturan debiteras kunden med 500 kronor. Beloppet debiteras kundens konto. The phrasing is often found on documents that specify charges to a customer or an internal account.

Etymology and related terms: The term stems from the accounting concept of debit. Related forms include debiterad (debited) and debitering (a debit entry). In Norwegian and Danish, cognate forms such as debiteres are used with the same meaning. Debiteras is often contrasted with krediteras, which indicates a credit entry that reduces the debtor’s obligation.

In accounting practice, debits typically affect the financial position by increasing assets or expenses and decreasing liabilities or equity, depending on the context; in invoicing, debitering means charging the customer for the specified amount. The term is used across financial documents to clearly indicate the allocation of a charge to an account.