kostnadsföra
Kostnadsföra is a Swedish accounting term that means to classify a cost as an expense in the financial statements. It refers to recognizing a cost in the period in which it is incurred, thereby reducing the company’s reported profit for that period. The term is often used in contrast to capitalizing an expenditure, where the cost is recorded as an asset and expensed over time through depreciation or amortization.
In practice, kostnadsföra occurs through journal entries in accrual accounting. When a cost is incurred, a company
Common examples of expenses that are kostnadsföra include rent, utilities, salaries and wages, office supplies, and
Regulatory context and taxation influence cost recognition. In Swedish accounting, as in many jurisdictions, expense recognition