avregnes

Avregnes is a Norwegian term derived from the verb avregne, which means “to settle,” “to calculate,” or “to account for.” In contemporary usage the word appears primarily in legal, financial, and administrative contexts, where it denotes the process of finalising accounts, determining liabilities, or completing a settlement. The passive form avregnes is employed to indicate that an amount, duty, or obligation has been brought to a conclusion, for example “Skatten avregnes etter innleverte opplysninger” (the tax is settled after the submitted information).

Etymologically, avregnes combines the prefix av‑, indicating a separation or removal, with the root regn, related to counting or reckoning (cognate with the English “reckon”). The construction follows a common pattern in Scandinavian languages for forming passive or reflexive verbs.

In Norwegian tax law, avregning refers to the yearly calculation of taxes owed, where avregnes describes the completion of that calculation by the tax authority. Similar procedures occur in social security, customs, and corporate accounting, where entities must avregnes their contributions, duties, or balances in accordance with statutory deadlines.

The term also appears in everyday language when informal settlements are discussed, such as splitting a restaurant bill (“regning avregnes mellom venner”). While its core meaning remains consistent—bringing a financial figure to a final state—the specific applications vary across public administration, private finance, and colloquial speech.