Endabrechnung

Endabrechnung is a term used in German-speaking contexts to describe the final settlement or closing of a billing period, contract, or project. It involves reconciling actual costs, usage, or revenues with amounts that were estimated, prepaid, or invoiced earlier, and determines any final payment or refund.

Common applications occur in several domains. In residential rental situations, the Endabrechnung refers to the final settlement of operating and heating costs (Nebenkosten) after data such as actual consumption is available. The statement compares actual costs with the previous estimates, and can result in an additional charge for the tenant or a reimbursement of excess prepaid amounts. In energy and utility contracts, the Endabrechnung may settle the final consumption charges when a contract ends or at defined intervals, balancing meter readings with agreed rates. In construction and project management, the Endabrechnung is the final invoice or cost closing, incorporating deviations, change orders, and retained sums to establish the true project cost and final payment obligations. More generally, it is the closing step in accounting for a completed contract or period, bringing together income and expenses to produce a conclusive financial position.

Typical elements of an Endabrechnung include a breakdown of cost items, data on actual usage or quantities, the comparison with estimates, any adjustments or credits, and the resulting final balance. The process aims to provide transparency, finalize obligations, and reduce ongoing open items. Depending on context, parties may have mechanisms to contest or appeal disputed figures within defined timeframes.