rozliczany

Rozliczany is a Polish participial adjective derived from the verb rozliczać, meaning to settle accounts, reconcile, or account for. It designates a subject that is being settled, reconciled, or audited. The form signals an ongoing or pending process, in contrast to rozliczony, which refers to something that has already been settled.

Morphology and usage notes: Rozliczany forms agree with gender and number (rozliczany, rozliczana, rozliczane; rozliczani, rozliczane). It can be used attributively (rozliczany okres) or predicatively (okres jest rozliczany). The sense depends on context and can cover financial settlements, tax reconciliation, or project accounting.

Contexts and examples: The term appears in administrative, financial, and legal texts. It can describe persons, periods, costs, projects, or processes that are subject to settlement or audit. Examples include: „rozliczany podmiot gospodarczy podlega kontroli skarbowej” (the entity being settled is subject to tax inspection) or „rozliczany okres rozliczeniowy” (the settlement period being reconciled). In HR or payroll, one might encounter „pracownik rozliczany na bieżąco” (employee settled on an ongoing basis).

Related terms: rozliczanie (the process of settling), rozliczony (settled), rozliczenie (settlement or accounting), rozliczeniowy (accounting- or settlement-related).

Note: Rozliczany often conveys an ongoing or upcoming settlement. It is not used for completed settlements, where rozliczony would be appropriate. The exact nuance depends on the surrounding context.