The following paragraphs reflect a few aspects about disclosure of expenses. We approached the term of expensive by defining it according to the Romanian and international settlements. Then, we concentrated our attention on disclosure of expenses subject and took alook in the yard of I.A.S.C. settlements. Disclosure of expenses in the profit and lose account imply two conditions that must be accomplished: the first, a reduction of future economical benefits; the second, a credible evaluation of this reduction.