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Business Expense

A cost incurred in the ordinary course of running a business. Deductible business expenses reduce taxable income.

Business Expense Definition

A business expense is any cost that is ordinary (common in your industry) and necessary (helpful and appropriate for your business). The IRS uses this two-part test to determine if an expense is deductible.

Common Business Expenses

  • Rent and utilities
  • Payroll and contractor payments
  • Office supplies and software
  • Insurance premiums
  • Marketing and advertising
  • Professional services (legal, accounting)
  • Vehicle and travel costs
  • Meals (50% deductible for business meals)
  • Capital Expenses vs. Operating Expenses

  • Operating expenses — recurring costs that keep the business running (rent, payroll, supplies). Fully deductible in the year incurred.
  • Capital expenses — purchases of long-term assets (equipment, vehicles). Depreciated over time or deducted via Section 179.
  • How to Track in QuickBooks

    Every expense should be categorized to the correct expense account. Use bank feed rules to auto-categorize recurring expenses. Your P&L report organized by category IS your expense summary for tax time.

    FAQ

    Q: Can personal expenses ever be business expenses?

    A: Only the business-use portion. For example, a phone used 70% for business — 70% of the bill is deductible. Keep documentation of the split.

    Related Terms

  • Tax Deduction
  • Operating Expense
  • Capital Expenditure
  • Cost of Goods Sold
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    Related Terms

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