frádráttur

Frádráttur is a masculine noun in Icelandic that denotes the act or result of subtracting a quantity from a total. The term is used in several related contexts, most commonly in arithmetic, accounting and taxation.

In arithmetic, a frádráttur refers to the operation of subtraction, where a value is drawn away from another. In accounting and tax law, the word describes a deduction or allowance that reduces a gross amount, such as a deduction from taxable income or from a bill. In payroll and employment contexts, a frádráttur can indicate amounts that are withheld or subtracted from an employee’s wages.

Etymology and forms: frádráttur is formed from the prefix frá- meaning away or off and the noun dráttur meaning draw or pull. The term is declined as a masculine noun; the plural form is frádrættir.

Usage notes: Frádráttur is a standard term in official tax guidance, payroll documentation, and financial statements, reflecting the general idea of subtraction or deduction across different domains. It is related to other Icelandic terms such as dráttur (draw) and frádráttur may be contrasted with related concepts of addition or withholding depending on context.