# Expenses, expenditures, disbursements

- Canonical URL: https://www.gerhardmerk.de/expenses-expenditures-disbursements
- Post ID: 591197
- Modified: 2023-07-25T20:59:40+00:00
- Language: en

## Definition

In the broadest sense - and thus also in tax law - all expenses or payments of a company, a private household or a public body incurred in a period of time for certain projects. - The costs incurred for a specific business errand, in old documents also called effort money and colloquially as well as under tax law today often called expenses. - According to IAS - in the case of assets in the company, the reduction in economic usefulness in the reporting period due to (by reason of) wear and tear or disposal, as well as - an increase in liabilities resulting in a decrease in equity, whereby distributions to shareholders (dsitribution to shareholders) are not included in the calculation. - See expense, expense, fare, expense, loss, asset, asset value, consumption. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

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