abrechnet

Abrechnen is a German verb meaning to settle accounts, to bill, or to reconcile costs. The form abrechnet is the third-person singular present indicative, as in Er abrechnet die Reisekosten mit dem Arbeitgeber. The infinitive is abrechnen; the past participle is abgerechnet. In usage, abrechnen describes the calculation and charging of amounts owed, as well as the finalization of accounts.

Etymology and related terms: The word combines the prefix ab- with rechnen (to calculate). Related is the noun Abrechnung, which denotes the settlement, invoice, or itemized statement of charges. In business contexts one distinguishes between the action (abrechnen) and the result (Abrechnung). The term Abrechnungsprozess refers to the procedures by which costs are calculated and settled, for example in finance, payroll, or project accounting.

Usage and contexts: Abrechnen appears in corporate, administrative, and private finance. Examples include Spesen abrechnen (reimburse expenses), Kosten abrechnen (settle costs), or mit jemandem abrechnen (settle accounts with someone). In payroll and accounting, terms such as Gehaltsabrechnung or Lohnabrechnung describe the formal pay statements resulting from the Abrechnung. In tax and statutory contexts, Abrechnung can refer to the final billing or settlement of charges with authorities or clients.

Notes: Abrechnung as a noun also covers the final bill, expense statement, or accounting statement. The verb form abrechnet is neutral in tone when outlining routine financial settlements, while the idiom mit jemandem abrechnen can carry a more confrontational nuance in colloquial use.