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What is the difference between expense and loss?

Author:
Harold Averkamp, CPA, MBA

Definition of Expense

An expense is a cost that a company incurs, uses up, or has expired.

Examples of Expenses

A few examples of the many expenses that a company incurs when operating a business are:

  • Cost of goods sold
  • Sales commissions expense
  • Delivery expense
  • Rent expense
  • Salaries expense
  • Advertising expense

Definition of Loss

A loss could have several meanings. The following examples illustrate how the term is used.

Examples of Losses

Losses include:

  • The sale of a long-lived asset for an amount that is less than the asset’s book value
  • An unfavorable settlement of a lawsuit against the company

Loss is also used to describe write-down of inventory from cost to its net realizable value.

Finally, loss is also used to describe the bottom line of an income statement when expenses exceed revenues.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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