money spent on the day-to-day cost of keeping a business going, current expenditure - expenditure recurrent in nature and not resulting in the acquisition of assets, expenditure of an administrative nature which is incurred repeatedly during the same budgetary year such as: - staff expenditure (salaries and various allowances, recruitment expenditure, etc.), - mis, jooksevkulud - majandusprotsessi (nt. ehitamise, tootmise) käigus tehtavad kulud, mida eristatakse suurematest ühekordsetest kuludest enne protsessi algust (eelkulud, ettevalmistuskulud) ja lõppu (lõp