Krediterat

Krediterat is a Swedish term used in accounting and finance to indicate that an amount has been posted on the credit side of an account. It is the past participle of the verb kreditera, meaning to enter a credit or to grant credit.

In double-entry bookkeeping, accounts are tracked on two sides: debit and credit. A credit entry can increase liability, equity, or revenue accounts, and it can decrease asset or expense accounts, depending on the type of account. The designation krediterat signals that such a credit posting has occurred for a given account or transaction.

Common contexts for the term include invoices, payments, refunds, and adjustments. For example, a customer refund may result in a krediterat belopp (credited amount) on the customer’s account, or a credit note (kreditnota) may be issued to document the reduction in revenue or the reversal of an invoice. Bank or supplier statements may also show krediterade poster when credits are applied to balances.

Etymology traces krediterat to the Swedish verb kreditera, which itself derives from the concept of credit, originating in Latin creditum via the broader accounting language. The term is primarily used in Scandinavian accounting and financial documentation to denote that a credit entry has been made. Related concepts include debiterat (debited) and kreditnota (credit note).