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бухгалтерский учет
вычет командировочных и представительских расходов (вычет части командировочных расходов при расчете налогооблагаемой базы; размер вычета ограничен процентом от валовой выручки, вычитаться могут только командировочные расходы, напрямую связанные с деятельностью компании)
An operating expense is an ongoing cost for running a product, business, or system. Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves capex, and the annual paper, toner, power and maintenance costs represents opex. For larger systems like businesses, opex may also include the cost of workers and facility expenses such as rent and utilities.