utalható

Utálható is a Hungarian adjective used primarily in accounting, budgeting, and administrative contexts to describe costs, revenues, or obligations that can be allocated or charged to a specific recipient, cost center, project, or budget item. The term signals that an entry is eligible for attribution to a particular accounting destination.

In practice, utalható denotes chargeability or allocability: an expense can be billed to a department or project, or revenue can be attributed to a specific sales channel or cost center. It often appears in internal controls, cost allocation, and invoicing processes. The exact allocation rules depend on the organizational policy and the structure of the budgeting system.

Etymology and related usage: utalható is formed from the verb utal, which in Hungarian covers meanings such as to refer, to attribute, or to remit in financial contexts. In accounting language, utalható describes items that can be assigned to a corresponding cost object or financial recipient.

See also: utalás, átutalás, költségvetés, költség.

Examples:

- Ez a kiadás utalható a projekt költségvetésére.

- Az ilyen bevétel utalható az adott értékesítési csatornához.