|1.||an arrangement by which expenses incurred in the course of a person's work are refunded by his employer or deducted from his income for tax purposes|
|2.||a record of such expenses|
|3.||informal (modifier) paid for by an employer or by money allowable against tax: an expense-account lunch|
An account or list of expenses incurred in doing business outside the office, part of which is a tax deduction. The term often applies to lunches or dinners at which business deals are made and clients entertained.