Kalkulierten

Kalkulierten is the past participle form of the German verb kalkulieren, meaning to calculate or estimate costs, prices, or other figures. It can function as a finite verb form in the past tense (sie kalkulierten) or as an attributive or predicative participle in passive or adjectival use, for example in die kalkulierten Kosten.

Etymology and form: The verb kalkulieren derives from the concept of calculation, linked to the word Kalkulation (calculation, budgeting). The root is related to the Latin calculus and the idea of counting or estimating with numbers. As an adjective or attributive modifier, kalkuliert becomes kalkulierte in the singular and kalkulierten in the plural when it modifies a plural noun, as in die kalkulierten Kosten.

Usage and meaning: In accounting, budgeting, and project planning, kalkulieren denotes estimating costs, prices, or outcomes—often as part of a planning or bidding process. It contrasts with berechnen or rechnen, which imply more exact or formal computation. Typical expressions include kalkulierte Kosten (estimated costs), kalkulierte Rendite (projected return), and die Kosten wurden kalkuliert (the costs were estimated).

Examples: Die kalkulierten Kosten für das Projekt liegen bei 1,5 Millionen Euro. Die Kosten wurden kalkuliert und fließen in das Budget ein. In Angeboten und Berichten findet man häufig kalkulierte Werte, die auf Annahmen basieren.

See also: Kalkulation, kalkulatorisch, Kalkulationsfehler. In English, kalkulieren is usually translated as to calculate or to estimate, with kalkulierte indicating calculated or estimated values.