løpande

Löpande is a Swedish term used as an adjective and, less commonly, as a noun to describe something that is ongoing, current, or in progress. It is derived from the verb löpa ("to run, to flow") and the -ande suffix, which forms a present participle or descriptive adjective. The word is widely used in everyday language as well as in business, administration, and finance.

In accounting and budgeting, löpande kostnader refers to the costs of running day-to-day operations, such as salaries, rent, utilities, and routine maintenance. These are typically distinguished from one-time or capital expenditures (often described as engångskostnader or investeringar). Löpande bokföring or löpande redovisning describes the ongoing process of day-to-day bookkeeping and financial reporting.

In public administration and corporate planning, löpande is used to separate operating activities from investments or extraordinary items. "Löpande drift" denotes routine operating activity, whereas investments cover long-term projects or capacity expansion. The term supports budgeting by clarifying which costs and revenues pertain to normal operations.

Etymology and usage: The word comes from Swedish löpa, "to run," with the -ande form creating an adjective that captures ongoing state. In English, löpande is commonly translated as "operating" or "ongoing," depending on context.