uppgjara

Uppgjara is a term occasionally encountered in Icelandic-language texts as a nonstandard or dialectal form of uppgjöra, the verb meaning to settle or reconcile accounts. In standard usage, the infinitive is uppgjöra; the noun uppgjör refers to the act of settlement or the final accounting. The prefix upp- indicates completion or bringing to a close, and gjöra is “to do,” with roots in Old Norse.

In modern Icelandic, uppgjöra is used in financial reporting to describe finalizing accounts, balancing ledgers, or closing books at the end of an accounting period. In legal or administrative contexts, uppgjör may refer to a formal settlement agreement or the conclusion of a dispute. The form uppgjara is not widely listed in dictionaries and is generally viewed as a dialectal variant or a mistaken spelling rather than a separate lexical entry.

See also: accounting, reconciliation, settlement, Icelandic language.