current expense
[/ˈkɜːrənt ɪkˈspɛns/]
nounpl: current expenses
despesa corrente
1. An expense that is incurred in the normal day-to-day operations of a business or organization, typically expected to be paid within one year
Utilities and salaries are considered current expenses for most companies.
Utilidades e salários são considerados despesas correntes para a maioria das empresas.
2. An ordinary or routine cost that is not capital expenditure and does not create a long-term asset
Office supplies fall under current expenses in our budget.
Suprimentos de escritório caem sob despesas correntes em nosso orçamento.
3. In accounting and finance, operational costs that reduce profit in the current accounting period
Current expenses must be recorded in the income statement for the fiscal year.
As despesas correntes devem ser registradas na demonstração de resultados do exercício fiscal.
In Brazilian business and accounting contexts, 'despesa corrente' is formally distinguished from 'despesa de capital' (capital expenditure) in financial statements and budget planning. This distinction is crucial for tax purposes and financial reporting. The term is widely used in governmental budgeting as well, where current expenses are differentiated from investment expenses.
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