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expense account
An expense account is the right to reimbursement of money spent by employees for work-related purposes. Some common expense accounts are: administrative expense, amortization expense, bad debt expense, cost of goods sold, depreciation expense, freight-out, income tax expense, insurance expense, interest expense, loss on disposal of plant assets, maintenance and repairs expense, rent expense, salaries and wages expense, selling expense, supplies expense and utilities expense.
== Normal Balance ==
To increase an expense account, it must be debited.〔(【引用サイトリンク】title=Rules of Debits and Credits )〕 To decrease an expense account, it must be credited.〔 The normal expense account balance is a debit.〔 In order to understand why expenses are debited, it is relevant to note the accounting equation, Assets = Liabilities + Equity. Expenses show up under the equity portion of the equation because equity is common stock plus retained earnings and retained earnings are revenues minus expenses minus dividends.〔 Expenses are considered temporary accounts in this equation, because at the end of the period, expense accounts are closed.〔 Because expense accounts decrease the credit balance of owner’s equity, expenses must be debited.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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