Generally, a measure of the effort or performance required to achieve an intended, planned result. The expenditure is usually expressed in monetary terms. However, it can also be expressed in units of quantity, especially labor hours, material requirements and machine occupation time. – The goods and services consumed by a company in the course of an accounting period, valued in money, which are compared with the income in the profit and loss account to determine the result for the period (consumption of value, value consumption). – Operating expenses are those incurred in pursuit of the actual operating performance objective, such as wages and salaries. – Non-operating expenses are those that do not arise directly in connection with the production and utilization of the main operating service, such as donations. – Ordinary expenses are those that are incurred more or less regularly during the accounting period, as opposed to extraordinary expenses, such as fire damage or unusual price losses on securities. – Period (in)consistent expenses are those that occur in the same (unequal) accounting period, such as the construction of buildings over several years. – Neutral expense is that which is not caused by the operational production of goods or services; this is compared to the – purpose expense, namely the period-consistent, operational, ordinary expense: the basic costs. – What in detail may be recognized as an expense depends on the respective accounting regulations. – See outflow, expenses, expenses, basic profit, contribution margin, success, result, revenue, income, IFRS, Generally Accepted Accounting Principles, profit, costs, production costs, run rate, expenses.
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