Expenses
Expenses are recognized as reasonable and documented costs (and in the cases provided for by Article 265 of this Code, losses) incurred by the taxpayer
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
2. Expenses of an organization are recognized as a decrease in economic benefits resulting from the disposal of assets (cash, other property) and/or the incurrence of obligations leading to a reduction in the capital of this organization, excluding the reduction of contributions as decided by the participants (owners of the property)
Source: Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n (as amended on 27.04.2012) "On Approval of the Instruction on Accounting "Expenses of an Organization" PBU 10/99" (Registered by the Ministry of Justice of Russia on 31.05.1999 No. 1790)
7.6. Expenses are considered a decrease in economic benefits during the reporting period or the incurrence of obligations that result in a reduction of capital, excluding changes arising from owner withdrawals. Expenses include items such as costs of producing goods (works, services) sold, payment of wages to employees and managerial staff, depreciation charges, as well as losses (such as losses from natural disasters, sale of fixed assets, exchange rate fluctuations, etc.)
Source: "Concept of Accounting in the Market Economy of Russia" (approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, Presidential Council of the Institute of Public Accountants of Russia, 29.12.1997)