nierozliczalny

Nierozliczalny is a Polish adjective describing something that cannot be settled, reconciled, or accounted for. It is used for situations, costs, or explanations that defy full settlement or justification, whether in financial, legal, or explanatory contexts. The term can carry a metaphorical nuance, referring to claims or actions that resist clear resolution or audit.

Etymology and nuance: nierozliczalny is formed from the negation nie- and the adjective rozliczalny, meaning capable of being settled or reconciled. Rozliczalny derives from rozliczyć, to settle accounts or balance, so nierozliczalny denotes an inability to perform such settlement. The concept can apply to tangible items like expenses, as well as to abstract phenomena such as accountability or explanations that remain incomplete.

Usage: in finance and accounting, nierozliczalny can describe costs, revenues, or liabilities that cannot be accurately matched or settled, complicating financial reporting. In audits, transactions lacking documentation may be characterized as nierozliczalne. In journalism or political analysis, actions or explanations that fail to meet accountability standards can be described as nierozliczalne, often with a critical undertone. The noun form nierozliczalność expresses the quality or instance of unaccountability or irreconcilability.

Examples: nierozliczalny koszt operacyjny utrudnia sporządzenie sprawozdania finansowego; audyt wykazał nierozliczalność niektórych faktur. In practice, the term appears mainly in specialized or formal discourse rather than everyday speech.

Related terms: nierozliczalność (noun), rozliczalny (opposite).