indregner

Indregner is a Danish term with two related uses in accounting and analysis. Primarily, it is the present tense form of the verb indregne, meaning to include in a calculation or to take something into account. In budgeting and financial contexts, to indregne a cost means to factor it into a price, forecast, or decision.

As an agent form, indregner can theoretically denote a person who performs the act of indregning, i.e., someone who includes items in calculations. In practice, however, professional roles are usually described with clearer terms such as bogholder (bookkeeper) or regnskabsfører (accountant). The agent noun is rare and not a standard designation for a specific occupation.

Beyond its literal sense, indregner is used to express that a factor has been accounted for. For example, a sentence might read that a risk or cost has been indregnet in a project budget. The term is most common in Danish-language finance and economics writing and is less frequent in everyday speech, where simpler phrases like “tage højde for” or “indregne” are often used.

Etymology: the word combines the prefix ind- with regne (to count, to calculate). The noun form indregning refers to the act of including something in calculation, while indregner denotes the agent or the act in a verb form.

See also: indregning, budgeting terms, accounting vocabulary.