Как глагол отсутствует в словарях, хотя часто употребляется. Определения понятия expensed можно найти в ряде глоссариев по этой тематике, имеющихся в Сети. Например: Expensed: charged to an expense account , fully reducing reported profit of that year, as is appropriate for expenditures for items with useful live under one year (Washingtonpost.com Business Glossary)

1. Why Options Should Not Be Expensed (заголовок статьи в журнале школы бизнеса Нью-йоркского университета)

2. The Dow Chemical Company announced today that beginning in the first quarter of 2003, it will expense stock options granted to employees. (Речь в данном случае идет об отнесении на расходы фондовых опционов, т.е. Прав на покупку акций на фиксированных условиях работниками компании, которые предоставляются им в качестве одной из форм вознаграждения, а не просто поощрения, как сказано в «Новом англо-русском банковском и экономическом словаре» Бориса Федорова)

3. As long as you start using your newly purchased business equipment before the end of the tax year, you get the entire expensing deduction for that year, whether you started using the equipment in January or on December 31st. The amount that can be expensed depends upon the date the qualifying property is placed in service, not when it's purchased or paid for. (Суть этого пояснения в том, что стоимость нового оборудования относится на расходы и вычитается из налогооблагаемой прибыли за данный год)

The English annotation is below. (English-Russian). 2003.

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