Tételes

Tételes is a Hungarian adjective meaning itemized, detailed, or enumerated. It describes something that is broken down into individual items or elements rather than presented in a lump sum or aggregate form. The term is formed from the noun tétel, meaning an item, entry, clause, or proposition, and is widely used in administrative, legal, financial, and data contexts.

In accounting and taxation, tételes often appears in phrases such as tételes számla (an itemized invoice) or tételes elszámolás (a line-by-line settlement). Such documents list each item or service with associated quantities, unit prices, taxes, and totals, facilitating verification, auditing, and tax compliance. In budgeting and cost accounting, tételes költségkimutatás or tételes költségelszámolás similarly itemizes costs by category or line to support detailed cost control.

Beyond finance, the term is used in legal and administrative language to describe lists or provisions that are explicitly enumerated, for example tételes lista or tételes felsorolás. In data reporting and statistics, tételes adatszolgáltatás refers to the provision of data as discrete line items rather than aggregated figures.

Etymology traces tételes back to tétel, meaning an item or entry, itself rooted in Hungarian usage to denote discrete parts of a whole. In translation, tételes is often rendered as “itemized,” “detailed,” or “line-by-line,” depending on the context.