This reference guide discusses the general principles and procedure for accounting and tax accounting of an organization's expenses that arise in the implementation of financial and economic activities. For ease of use, all types of expenses discussed in this book are arranged in alphabetical order. In addition, various examples of solving problems from the point of view of accounting and tax accounting are given. The manual will be useful both for experienced accountants and auditors, and for beginners in economic services. The publication was prepared with the assistance of the Business Literature Agency "IP Er Media"