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class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Bookkeeping_for_expenses" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Bookkeeping_for_expenses"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Bookkeeping for expenses</span> </div> </a> <ul id="toc-Bookkeeping_for_expenses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Cash_flow" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Cash_flow"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Cash flow</span> </div> </a> <ul id="toc-Cash_flow-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deduction_of_business_expenses_under_the_United_States_tax_code" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Deduction_of_business_expenses_under_the_United_States_tax_code"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Deduction of business expenses under the United States tax code</span> </div> </a> <ul id="toc-Deduction_of_business_expenses_under_the_United_States_tax_code-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Expense_report" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Expense_report"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Expense report</span> </div> </a> <ul id="toc-Expense_report-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Expense_management" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Expense_management"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Expense management</span> </div> </a> <ul id="toc-Expense_management-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label 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Available in 33 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-33" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">33 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%B5%D8%B1%D9%88%D9%81" title="مصروف – Arabic" lang="ar" hreflang="ar" data-title="مصروف" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/X%C9%99rcl%C9%99r" title="Xərclər – Azerbaijani" lang="az" hreflang="az" data-title="Xərclər" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%96%E0%A6%B0%E0%A6%9A" title="খরচ – Bangla" lang="bn" hreflang="bn" data-title="খরচ" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A0%D0%B0%D0%B7%D1%85%D0%BE%D0%B4" title="Разход – Bulgarian" lang="bg" hreflang="bg" data-title="Разход" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Finan%C4%8Dn%C3%AD_n%C3%A1klady" title="Finanční náklady – Czech" lang="cs" hreflang="cs" data-title="Finanční náklady" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Aufwand" title="Aufwand – German" lang="de" hreflang="de" data-title="Aufwand" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Kulu" title="Kulu – Estonian" lang="et" hreflang="et" data-title="Kulu" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%88%CE%BE%CE%BF%CE%B4%CE%BF" title="Έξοδο – Greek" lang="el" hreflang="el" data-title="Έξοδο" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Gasto" title="Gasto – Spanish" lang="es" hreflang="es" data-title="Gasto" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Gastu" title="Gastu – Basque" lang="eu" hreflang="eu" data-title="Gastu" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A8%D8%B1%D8%A2%D9%85%D8%AF" title="برآمد – Persian" lang="fa" hreflang="fa" data-title="برآمد" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%B9%84%EC%9A%A9" title="비용 – Korean" lang="ko" hreflang="ko" data-title="비용" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%AF" title="व्यय – Hindi" lang="hi" hreflang="hi" data-title="व्यय" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Beban" title="Beban – Indonesian" lang="id" hreflang="id" data-title="Beban" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%96%E0%B2%B0%E0%B3%8D%E0%B2%9A%E0%B3%81" title="ಖರ್ಚು – Kannada" lang="kn" hreflang="kn" data-title="ಖರ್ಚು" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Uitgaven" title="Uitgaven – Dutch" lang="nl" hreflang="nl" data-title="Uitgaven" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B2%E0%A4%BE%E0%A4%97%E0%A4%A4" title="लागत – Nepali" lang="ne" hreflang="ne" data-title="लागत" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%94%AF%E5%87%BA" title="支出 – Japanese" lang="ja" hreflang="ja" data-title="支出" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Xarajatlar" title="Xarajatlar – Uzbek" lang="uz" hreflang="uz" data-title="Xarajatlar" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Nak%C5%82ady" title="Nakłady – Polish" lang="pl" hreflang="pl" data-title="Nakłady" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Custo" title="Custo – Portuguese" lang="pt" hreflang="pt" data-title="Custo" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A0%D0%B0%D1%81%D1%85%D0%BE%D0%B4%D1%8B" title="Расходы – Russian" lang="ru" hreflang="ru" data-title="Расходы" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Shpenzimi" title="Shpenzimi – Albanian" lang="sq" hreflang="sq" data-title="Shpenzimi" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Spisa" title="Spisa – Sicilian" lang="scn" hreflang="scn" data-title="Spisa" data-language-autonym="Sicilianu" data-language-local-name="Sicilian" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Expense" title="Expense – Simple English" lang="en-simple" hreflang="en-simple" data-title="Expense" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/N%C3%A1klad_(opak_v%C3%BDnosov)" title="Náklad (opak výnosov) – Slovak" lang="sk" hreflang="sk" data-title="Náklad (opak výnosov)" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Kostnad" title="Kostnad – Swedish" lang="sv" hreflang="sv" data-title="Kostnad" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%9A%E0%AF%86%E0%AE%B2%E0%AE%B5%E0%AF%81" title="செலவு – Tamil" lang="ta" hreflang="ta" data-title="செலவு" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B9%83%E0%B8%8A%E0%B9%89%E0%B8%88%E0%B9%88%E0%B8%B2%E0%B8%A2" title="ค่าใช้จ่าย – Thai" lang="th" hreflang="th" data-title="ค่าใช้จ่าย" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Gider_(finans)" title="Gider (finans) – Turkish" lang="tr" hreflang="tr" data-title="Gider (finans)" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%92%D0%B8%D0%B4%D0%B0%D1%82%D0%BA%D0%B8" title="Видатки – Ukrainian" lang="uk" hreflang="uk" data-title="Видатки" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E4%BD%BF%E8%B2%BB" title="使費 – Cantonese" lang="yue" hreflang="yue" data-title="使費" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B2%BB%E7%94%A8" title="費用 – Chinese" lang="zh" hreflang="zh" data-title="費用" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q13516686#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> 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class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Item requiring cash outflow</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">"Expenses" redirects here. For the <i>Better Call Saul</i> episode, see <a href="/wiki/Expenses_(Better_Call_Saul)" title="Expenses (Better Call Saul)">Expenses (<i>Better Call Saul</i>)</a>.</div> <p>An <b>expense</b> is an item requiring an outflow of <a href="/wiki/Money" title="Money">money</a>, or any form of <a href="/wiki/Wealth" title="Wealth">fortune</a> in general, to another person or group as payment for an item, service, or other category of <a href="/wiki/Cost" title="Cost">costs</a>. For a <a href="/wiki/Leasehold_estate" title="Leasehold estate">tenant</a>, <a href="/wiki/Renting" title="Renting">rent</a> is an expense. For students or parents, tuition is an expense. Buying food, clothing, furniture, or an automobile is often referred to as an expense. An expense is a cost that is "paid" or "<a href="/wiki/Remittance" title="Remittance">remitted</a>", usually in exchange for something of value. Something that seems to cost a great deal is "expensive". Something that seems to cost little is "inexpensive". "<b>Expenses of the table</b>" are expenses for dining, refreshments, a feast, etc. </p><p> In <a href="/wiki/Accounting" title="Accounting">accounting</a>, <i>expense</i> is any specific outflow of cash or other valuable assets from a person or company to another person or company. This outflow is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller. Technically, an expense is an event in which a proprietary stake is diminished or exhausted, or a <a href="/wiki/Liability_(accounting)" class="mw-redirect" title="Liability (accounting)">liability</a> is incurred. In terms of the <a href="/wiki/Accounting_equation" title="Accounting equation">accounting equation</a>, expenses reduce owners' <a href="/wiki/Equity_(finance)" title="Equity (finance)">equity</a>. The <a href="/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board">International Accounting Standards Board</a> defines expenses as:<style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style></p><blockquote class="templatequote"><p>...decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>Expense is a term also used in <a href="/wiki/Sociology" title="Sociology">sociology</a>, in which a particular fortune or price is sacrificed voluntarily or involuntarily by something or someone to something or somebody else, often in the context that the latter is taking advantage of the former. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Bookkeeping_for_expenses">Bookkeeping for expenses</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=1" title="Edit section: Bookkeeping for expenses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In double-entry bookkeeping, expenses are recorded as a <a href="/wiki/Debit" class="mw-redirect" title="Debit">debit</a> to an expense account (an <a href="/wiki/Income_statement" title="Income statement">income statement</a> account) and a <a href="/wiki/Credit_(finance)" class="mw-redirect" title="Credit (finance)">credit</a> to either an asset account or a liability account, which are <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a> accounts. An expense decreases assets or increases liabilities. Typical business expenses include salaries, utilities, depreciation of capital assets, and interest expense for loans. The purchase of a capital asset such as a building or equipment is not an expense. </p> <div class="mw-heading mw-heading2"><h2 id="Cash_flow">Cash flow</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=2" title="Edit section: Cash flow"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In a <a href="/wiki/Cash_flow_statement" title="Cash flow statement">cash flow statement</a> (flow of funds statement), expenditures are divided into three categories: </p> <ul><li>Operating: <a href="/wiki/Operating_expense" title="Operating expense">Operational expense</a> – salary for employees</li> <li>Investing: <a href="/wiki/Capital_expenditure" title="Capital expenditure">Capital expenditure</a> – buying equipment</li> <li>Expenditures (financial) <a href="/wiki/Corporate_finance" title="Corporate finance">Financing expense</a> – <a href="/wiki/Interest_expense" title="Interest expense">interest expense</a> for <a href="/wiki/Loans" class="mw-redirect" title="Loans">loans</a> and <a href="/wiki/Bond_(finance)" title="Bond (finance)">bonds</a></li></ul> <p>Whether a particular expenditure is classified as an expense, which is reported immediately on the business's <a href="/wiki/Income_statement" title="Income statement">income statement</a> or whether it is classified as a <a href="/wiki/Capital_expenditure" title="Capital expenditure">capital expenditure</a> (or an expenditure subject to <a href="/wiki/Depreciation" title="Depreciation">depreciation</a>), which is not an expense flow of funds statement. Though, these latter types of expenditures are reported as expenses when they are depreciated by businesses that use <a href="/wiki/Cash-basis_versus_accrual-basis_accounting" class="mw-redirect" title="Cash-basis versus accrual-basis accounting">accrual-basis accounting</a>- as most large businesses and all <a href="/wiki/C_corporation" title="C corporation">C corporations</a> do. </p><p>Defining an expense as capital or income using the most common interpretation depends upon its term. </p><p>When an expense is seen as a purchase, it alleviates this distinction. Soon after the purchase (that which was expenses holds no value), it is usually identified as an expense. It will be viewed as capital with life that should be <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">amortized</a>/<a href="/wiki/Depreciation" title="Depreciation">depreciated</a> and retained on the balance sheet if it retains value soon and long after the purchase. </p> <div class="mw-heading mw-heading2"><h2 id="Deduction_of_business_expenses_under_the_United_States_tax_code">Deduction of business expenses under the United States tax code</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=3" title="Edit section: Deduction of business expenses under the United States tax code"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>For tax purposes, the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> permits the deduction of business expenses in the tax payable year in which those expenses are paid or incurred. This is in contrast to <a href="/wiki/Capital_expenditures" class="mw-redirect" title="Capital expenditures">capital expenditures</a><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> that are paid or incurred to acquire an asset. Expenses are costs that do not acquire, improve, or prolong the life of an asset. For example, a person who buys a new truck for a business would be making a capital expenditure because they have acquired a new business-related asset. This cost could not be deducted in the current taxable year. However, the gas the person buys during that year to fuel that truck would be considered a deductible expense. The cost of purchasing gas does not improve or prolong the life of the truck but simply allows the truck to run.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Even if something qualifies as an expense, it is not necessarily deductible. As a general rule, expenses are deductible if they relate to a taxpayer's trade or business activity or if the expense is paid or incurred in the production or collection of income from an activity that does not rise to the level of a trade or business (investment activity). </p><p>Section 162(a) of the Internal Revenue Code is the deduction provision for business or trade expenses.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> In order to be a trade or business expense and qualify for a deduction, it must satisfy 5 elements in addition to qualifying as an expense. It must be (1) ordinary and (2) necessary (<i><a href="/wiki/Welch_v._Helvering" title="Welch v. Helvering">Welch v. Helvering</a></i> defines this as necessary for the development of the business at least in that they were appropriate and helpful). Expenses paid to preserve one's reputation do not appear to qualify).<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> In addition, it must be (3) paid or incurred during the taxable year. It must be paid (4) in carrying on (meaning not prior to the start of a business or in creating it) (5) a trade or business activity. To qualify as a trade or business activity, it must be continuous and regular, and profit must be the primary motive. An expense can be a loss or profit. But the loss or profit need not really be an expense. </p><p>Section 212 of the Internal Revenue Code is the deduction provision for investment expenses.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> In addition to being an expense and satisfying elements 1-4 above, expenses are deductible as an investment activity under Section 212 of the Internal Revenue Code if they are (1) for the production or collection of income, (2) for the management, conservation, or maintenance of property held for the production of income, or (3) in connection with the determination, collection, or refund of any tax. </p><p>In investing, one controversy that mounted throughout 2002 and 2003 was whether companies should report the granting of stock options to employees as an expense on the income statement, or should not report this at all in the income statement, which is what had previously been the norm. </p> <div class="mw-heading mw-heading2"><h2 id="Expense_report">Expense report</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=4" title="Edit section: Expense report"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An expense report is a form of document that contains all the expenses that an individual has incurred as a result of the business operation. For example, if the owner of a business travels to another location for a meeting, the cost of travel, the meals, and all other expenses that he/she has incurred may be added to the expense report. Consequently, these expenses will be considered business expenses and are tax-deductible. </p><p>Many businesses benefit from automated expense reports systems for <a href="/wiki/Expense_management" title="Expense management">expense management</a>. Depending on the system chosen, these software solutions can reduce time costs, errors, and fraud. </p> <div class="mw-heading mw-heading2"><h2 id="Expense_management">Expense management</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=5" title="Edit section: Expense management"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Expense management is a crucial aspect of both personal and corporate financial well-being. It involves effectively tracking, controlling, and optimizing expenses to ensure financial stability and growth. Whether for individuals or organizations, understanding and managing expenses is essential for various reasons. </p><p>On a personal level, expense management enables individuals to maintain a healthy financial life. By tracking and categorizing expenses, individuals gain a clear understanding of where their money is going. This awareness allows for better budgeting, saving, and investing decisions. It empowers individuals to make informed choices about their spending habits, prioritize financial goals, and avoid unnecessary debt. There are outstanding mobile applications that makes personal expense management handy, notably SMoney that are available in both <a rel="nofollow" class="external text" href="https://apps.apple.com/us/app/smoney-expense-tracker/id1525674363">iOS</a> and <a rel="nofollow" class="external text" href="https://play.google.com/store/apps/details?id=com.money.smoney%20android&hl=en%20US">Android</a> Versions. </p><p>For businesses, effective expense management is vital for maintaining financial health and achieving long-term success. By closely monitoring and controlling expenses, businesses can optimize their operational costs and improve profitability. Expense management helps identify areas of overspending, inefficiencies, or potential cost savings. It allows for strategic decision-making, such as resource allocation, investment planning, and pricing strategies. Moreover, proper expense management ensures compliance with financial regulations and enhances transparency in financial reporting. Whilst there are a plethora of corporate finance and expense management apps, it is notable that <a rel="nofollow" class="external text" href="https://www.odoo.com">Odoo</a> and <a rel="nofollow" class="external text" href="https://www.expense.com.hk/">Expense.com.hk</a> are free and simple to use. Other platforms, including <a rel="nofollow" class="external text" href="https://www.workstem.com">Workstem</a> and <a rel="nofollow" class="external text" href="https://www.info-tech.com.hk/">InfoTech</a> requires an upfront payment plus relatively complex setup procedures. </p><p>In both personal and corporate contexts, expense management contributes to financial stability and resilience. It helps individuals and businesses weather unexpected expenses, emergencies, or economic downturns. By establishing sound financial habits and practices, individuals can build a strong foundation for their future. Similarly, organizations with effective expense management have better cash flow management, which enhances their ability to invest, expand, and adapt to changing market conditions. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=6" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li> <li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li> <li><a href="/wiki/Capital_Expenditures" class="mw-redirect" title="Capital Expenditures">Capital Expenditures</a></li> <li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash flow statement</a></li> <li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a></li> <li><a href="/wiki/Expense_management" title="Expense management">Expense management</a></li> <li><a href="/wiki/Expenses_versus_Capital_Expenditures" class="mw-redirect" title="Expenses versus Capital Expenditures">Expenses versus Capital Expenditures</a></li> <li><a href="/wiki/Income_statement" title="Income statement">Income statement</a></li> <li><a href="/wiki/Operating_expense" title="Operating expense">Operating expense</a></li> <li><a href="/wiki/Per_diem" title="Per diem">Per diem</a></li> <li><a href="/wiki/Stock_option_expensing" title="Stock option expensing">Stock option expensing</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=7" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">IFRS Framework, F.70</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Capital expenditures must recovered over a period of years through depreciation and amortization. <i>See also</i> <a href="/wiki/Expenses_versus_Capital_Expenditures" class="mw-redirect" title="Expenses versus Capital Expenditures">Expenses versus Capital Expenditures</a>.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">For more on this subject, see Donaldson, Samuel A., Federal Income Taxation of Individuals: Cases, Problems and Materials 170-73 (2d ed. 2007).</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><span class="plainlinksneverexpand"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/162#a">§ 162(a)</a></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><i><a href="/wiki/Welch_v._Helvering" title="Welch v. Helvering">Welch v. Helvering</a></i>, <a href="/wiki/List_of_United_States_Supreme_Court_cases,_volume_290" title="List of United States Supreme Court cases, volume 290">290</a> <a href="/wiki/United_States_Reports" title="United States Reports">U.S.</a> <a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/290/111/#113">111, 113</a> (1933)</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/212">§ 212</a></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Expense&action=edit&section=8" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/40px-Wiktionary-logo-en-v2.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/60px-Wiktionary-logo-en-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/80px-Wiktionary-logo-en-v2.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span></div> <div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/Special:Search/expense" class="extiw" title="wiktionary:Special:Search/expense">expense</a></b></i> in Wiktionary, the free dictionary.</div></div> </div> <ul><li><a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p463/ch05.html">IRS Expense Guidelines</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt 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