Motjustering

Motjustering is a term used in several Scandinavian languages to denote a corrective action that counters a previous adjustment. The word combines a prefix meaning against or counter with the noun for adjustment or tuning. It is used in various professional contexts to describe applying an opposite or balancing correction to restore alignment with a target or baseline.

In accounting and finance, motjustering refers to an opposite adjustment made to previously posted entries. It is used to correct errors, reclassify amounts, or align financial statements with actual values. The adjustment is typically documented, approved through internal controls, and disclosed in notes to accounts when material.

In engineering, manufacturing, and measurement contexts, motjustering describes counter-adjustments performed to compensate for drift, measurement bias, or external influences. For example, a metering device that drifts from target readings may be subjected to motjustering to bring measurements back in line with standards. In calibration, a motjustering may represent a corrective factor applied in the opposite direction of the detected bias.

Considerations: Motjustering should be transparent and traceable to avoid misinterpretation of figures or decisions; improper use may hide errors rather than correct them. Usage may vary by country and industry, so it is typically defined in organizational guidelines or field-specific standards.

See also: adjustment, calibration, offset, reversal, restatement, posting.