Hún telur fram leigutekjurnar.

As a whole, telur fram is best understood as a set expression. The verb telja by itself often means to count, to consider, or to think, but telja fram has a more specific meaning: to declare or to report officially, especially in a tax context.

So in this sentence, it is not about literally counting something. It means she is declaring/reporting the rental income.

Yes. Telja does have meanings on its own, but adding fram changes the meaning.

This is similar to how English verbs can change meaning when combined with a particle:

• count
• count up
• count out

In the same way, Icelandic telja fram functions like a phrasal verb. Here fram does not simply mean forward in a literal spatial sense. It helps create the idiomatic meaning declare/report.

So it is better to learn telja fram as one unit.

Telur is the present tense form of telja for third person singular, matching hún.

So:

• hún telur = she declares / she counts / she considers, depending on context

In this sentence, because of fram, the meaning is the tax-related one.

A useful thing to notice is that telur can also be the second person singular form, but here the subject hún makes it clearly third person singular.

Leigutekjurnar is in the accusative plural definite.

Why? Because it is the direct object of the verb phrase telur fram.

In other words, it is the thing being declared/reported.

For learners, an important point is that many Icelandic verbs take a direct object in the accusative, and this is one of those normal cases.

That is a very common question. In Icelandic, tekjur means income / earnings / revenues, and it is very often used in the plural where English uses singular income.

So even though English may say rental income, Icelandic naturally says leigutekjur, literally something like rental earnings/income.

This is one of those places where you should not try to match English number exactly. Icelandic simply prefers the plural noun here.

It is a compound word:

• leigu- = rental / rent-related
• tekjur = income / earnings
• -nar = the suffixed definite article here, giving the

So leigutekjurnar means the rental income or more literally the rental earnings.

A very Icelandic feature is that the definite article is usually attached to the end of the noun rather than written as a separate word like English the.

Because Icelandic usually expresses the by attaching it to the noun as an ending.

So instead of a separate article before the noun, Icelandic often uses a suffixed article:

• leigutekjur = rental income
• leigutekjurnar = the rental income

This is completely normal in Icelandic and is one of the first structural differences English speakers notice.

Normally, Icelandic does use the subject pronoun, so hún is natural and expected here.

Unlike some languages where the verb ending alone is enough and subject pronouns are often dropped, Icelandic usually keeps pronouns such as:

• ég
• þú
• hann
• hún
• við

So Hún telur fram leigutekjurnar is the normal complete sentence.

The basic order here is:

• Hún = subject
• telur fram = verb phrase
• leigutekjurnar = object

So the sentence follows a straightforward pattern: subject + verb phrase + object.

This is a very natural neutral word order in Icelandic. An English speaker can think of it as broadly similar to standard English order, even though Icelandic grammar and verb behavior are more complex underneath.

It sounds somewhat official or administrative, mainly because telja fram is strongly associated with declaring income, especially for tax purposes.

So this is not just everyday counting. It belongs to the kind of language you see in forms, financial discussions, tax instructions, or official reporting contexts.