Shpenzuara

Shpenzuara is a term used in Albanian-language economic writing to denote expenditure or spending. As a noun, it can refer to an amount spent, a category of costs, or the act of spending funds. The word derives from the verb shpenzuar (to spend), with the common noun-forming suffix -a/-ra.

In budgeting practice, shpenzuara is used to describe both total expenditures in a period and individual cost lines within a plan. Typical categories include shpenzuara të qëndrueshme (fixed expenditures) and shpenzuara variabël (variable expenditures), as well as capital expenditures known as shpenzuara kapitale. In household finance and public budgeting, tracking shpenzuara helps compare actual spending to the budget, analyze variances, and inform future allocations.

Linguistically, shpenzuara appears with plural form shpenzimet and related nominal forms such as shpenzuarja (the act of spending). Usage varies by dialect and formality of writing. In English-language summaries, shpenzuara is commonly translated as "expenditure" or "expense."

See also: Shpenzime, Buxhet, Kontabiliteti, Menaxhimi i financave.