kasserere

Kasserere is a verb used in Danish and Norwegian meaning to discard, remove from circulation, or write off a value or item. It is commonly applied in accounting, inventory management, procurement, and administrative processes to describe formally removing an asset, document, or entry from the register or use, typically because it is obsolete, damaged, or has no recoverable value. In administrative contexts, proposals or drafts can also be kassert, meaning rejected or discarded.

In practice, kasserering may occur when an asset is decommissioned, when inventory is written off, or when a document is deemed invalid and is purged from records. The term is more common in formal or technical writing, such as corporate policies, government guidelines, and audit reports.

Note that kasserere is a verb, while kasserer (without the final e) is a noun used in Danish and Norwegian to mean treasurer or cashier, referring to the person responsible for handling cash or funds. Although related etymologically, the two forms serve distinct grammatical functions.

See also related accounting terms such as avskrivning (depreciation) and nedskrivning (write-down), which describe other ways of adjusting asset values, as well as general terms for removing items from official records or inventories.