Récoverable

Récoverable is an adjective meaning capable of being recovered, retrieved, or reimbursed. The form with an accent, récoverable, appears in French-language contexts, while English usage typically drops the accent. In bilingual or technical texts, both forms may appear depending on language conventions.

In legal and financial contexts, recoverable refers to items or amounts that a party is entitled to reclaim. Recoverable damages are those a plaintiff can obtain through a legal judgment or settlement. Recoverable costs are legal expenses that a prevailing party can recover from an opponent in certain jurisdictions. In taxation and accounting, recoverable amounts denote taxes or fees that a business can reclaim from a tax authority, such as recoverable value-added tax (VAT) in countries where input tax credits are allowed.

In the field of natural resources, recoverable resources or recoverable reserves describe portions of a mineral deposit that can be extracted economically with current technology and prices. This contrasts with total resources or hypothetical resources that may not be economically feasible to recover. The designation is important for planning, investment, and reporting, as recoverable estimates influence project viability and financial disclosures.

Etymology-wise, recoverable derives from the verb recover, with the suffix -able indicating capability. It is used across disciplines to distinguish between what can be regained, reimbursed, or extracted under prevailing conditions.

See also: recoverable damages, recoverable costs, recoverable VAT, recoverable resources.