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* Expenditures (financial) [[corporate finance|Financing expense]] – [[interest expense]] for [[loans]] and [[Bond (finance)|bonds]]
Whether a particular expenditure is classified as an expense, which is reported immediately on the business's [[income statement]] or whether it is classified as a [[capital expenditure]] (or an expenditure subject to [[depreciation]]), which is not an expense flow of funds statement. Though, these latter types of expenditures are reported as expenses when they are depreciated by businesses that use [[Cash-basis versus accrual-basis accounting|accrual-basis accounting]]- as most large businesses and all [[C corporation]]s do.
Defining an expense as capital or income using the most common interpretation depends upon its term.
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