forlust

Forlust is a noun used in Norwegian and some related Scandinavian varieties to denote loss, deficit, or damage resulting from an unfavourable outcome. In Norwegian and Nynorsk the form is forlust, while in Swedish the equivalent word is förlust. The term covers financial, economic, and other kinds of loss, and it is commonly used in both everyday language and formal contexts.

In finance and accounting, a forlust represents a period in which expenses exceed revenues, producing a negative net income or reduced equity. Losses can be realized, such as through a cash outflow or write-down, or arise from impairment of assets where carrying values exceed recoverable amounts. In financial reporting, losses are typically shown on the income statement and may affect indicators like earnings per share and return on investment.

Beyond monetary contexts, the concept of forlust also appears in engineering and physics to describe dissipation or reduction of a quantity. Energy losses in electrical systems, mechanical systems, or signal transmission are treated as forlust in a broad sense, indicating inefficiency or degradation of performance.

Etymology and usage closely mirror the Swedish förlust, with the term functioning as the corresponding noun for loss in the Scandinavian linguistic area. Related terms include the opposite concept of profit or overskudd. In official or technical writing, forlust is used to express negative outcomes, while everyday language may prefer more specific descriptors of the loss.