incurridos

Incurridos is the masculine plural past participle of the Spanish verb incurrir, used primarily as an adjective meaning "that have been incurred." It is common in accounting, legal, and financial writing to describe expenses, obligations, or penalties that have arisen. The typical noun phrase is gastos incurridos or costos incurridos, meaning incurred expenses or costs.

Grammatical notes: As an adjective, incurrido agrees with the noun it modifies: gastos incurridos, deudas incurridas. The feminine plural form is incurridas. The singular forms are incurrido (masc) and incurrida (fem). The participle also appears in verbal constructions with haber, e.g., ha incurrido en deudas, han incurrido en gastos, where incurrido is used and does not agree with a preceding noun in that clause.

Origin and meaning: Incurrir comes from Latin incurrere (in- + currere: to run into, to run up against). In Spanish, the sense broadened to include becoming liable for costs, penalties, or liabilities, and the related participle incurrido reflects what has been incurred.

Usage notes: In everyday Spanish, incurrir is used with the preposition en to indicate exposure to costs or penalties (incurrir en deudas, incurrir en gastos, incurrir en multas). The participle incurrido/incurridos appears mainly in noun phrases that describe what has been incurred, rather than as a stand-alone noun.

Examples: Los gastos incurridos durante el trimestre ascendieron a 1,2 millones. La empresa incurrió en deudas. Se registraron costos incurridos en el proyecto.