What is Expense Account?

Legal Definition
An expense account is the right to reimbursement of money spent by employees for work-related purposes. Some common expense accounts are: administrative expense, amortization expense, bad debt expense, cost of goods sold, depreciation expense, freight-out, income tax expense, insurance expense, interest expense, loss on disposal of plant assets, maintenance and repairs expense, rent expense, salaries and wages expense, selling expense, supplies expense and utilities expense.
-- Wikipedia
Legal Definition
Money allocated and advanced to an employee to cover expect expenses. These expense are expected to be incurred for things considered necessary to make sales or to get a job done. The employee, officer of a firm or salesperson can cover food, travel, accommodation, entertainment of clients, and other such expenses.