Revenue expenditure

1. Financial reporting.

Expenditure that is charged against profits in the current financial reporting period, rather than being capitalised.

Sometimes known as revenue costs.

2. Tax.

Expenditure incurred in the course of trade that is treated as an allowable deduction in arriving at taxable profit.

See also

• Capital expenditure
• Capitalise
• Expenditure
• Expense
• Opex
• Revenue