unaccounted

Unaccounted is an adjective meaning not included in records or not explained within a system of accounting or reporting. It can describe data that has not been entered, errors that have not been reconciled, or losses that have not been attributed.

In accounting and finance, unaccounted figures indicate discrepancies that require investigation. Common uses include unaccounted expenses, unaccounted revenue, and unaccounted-for inventory. Auditing aims to identify and explain such gaps to ensure financial statements accurately reflect activity.

The phrase unaccounted for is widely used outside finance as well. It can describe people whose whereabouts are unknown or unverified, such as individuals reported missing or unaccounted-for casualties in a disaster. It may also refer to outcomes that have not been verified or explained in a study.

Usage notes: unaccounted-for is often hyphenated when used as a compound modifier (unaccounted-for inventory). The word unaccounted itself derives from the prefix un- meaning not, and account meaning a record or reckoning. See also discrepancy, missing person, and unaccounted-for losses.