tilbakeførte

Tilbakeføre is a Norwegian verb used to describe the act of restoring something to a previously existing state or condition. It can refer to returning property or funds to their original owner, undoing a change in a system, or reinstituting an earlier arrangement. The form tilbakeførte is the past tense used for the subject performing the action in the past. The noun form tilbakeføring refers to the act of restoration.

In law and administration, tilbakeføring denotes returning assets, rights, or responsibilities to their prior status, for example tilbakeførte eiendom til eier or tilbakeførte midler til budsjettet. In accounting, the term appears in phrases like tilbakeførte kostnader or tilbakeførte tap, where costs or losses are reclassified or recognized in an earlier period. In information technology and software development, tilbakeføre describes rolling back changes, returning a system to its previous configuration after an update or incident. The term is also used in everyday language to describe undone decisions or restored conditions, such as tilbakeførte regler or praksis.

Etymology and usage: The word is a compound of tilbake (back) and føre (to lead/bring). It is standard in Bokmål and understood in Nynorsk. The nuance depends on context, with legal and financial senses tending toward restoration of status, and IT senses toward undoing changes.

Examples: Rådet tilbakeførte midlene til budsjettet etter en gjennomgang. IT-avdelingen tilbakeførte endringen til den opprinnelige konfigurasjonen etter feilretting. Related terms include tilbakeføring and gjenoppretting.