abgerechneten

Abgerechneten is the attributive form of the past participle of the German verb abrechnen. It is used to describe items, costs, invoices or accounts that have been settled, tallied, or balanced. The term is common in accounting, finance and payroll contexts, where it denotes that a particular Posten or amount has undergone reconciliation or final settlement.

Etymology and grammar: From abrechnen (to settle accounts, to bill). The past participle abgerechnet becomes abgerechneten when used attributively with definite articles or in plural form (for example die abgerechneten Kosten, den abgerechneten Posten). The form signals that the referenced items have already been processed and closed in the accounting sense.

Usage contexts: Abgerechneten occurs in corporate finance, tax, auditing and project controlling. It is typically paired with nouns such as Kosten, Rechnungen, Posten, Leistungen or Kostenstellen, indicating items that are no longer open for adjustment. The broader concept is Abrechnung, which covers the entire settlement or invoicing process; abgerechneten focuses on the completed state of specific items.

Examples: Die abgerechneten Kosten beliefen sich auf 3.200 Euro. Nach der Prüfung wurden alle abgerechneten Rechnungen freigegeben. Im Projektcontrolling werden abgerechnete Posten separat ausgewiesen.

See also: Abrechnung, abrechnen, abgerechnet, Abrechnungsprozess. The term is mainly a technical one and is used to convey that certain financial elements have been finalized rather than still to be disputed or calculated.