The Business Expense Budget is the name given to a detailed record of all expenses, including mileage, meals, gas, laundry services, office supplies, and any additional charges. Each expense is indicated on a chart or spreadsheet to help the owner to plan and manage their business. With the help of a Business Expense Budget spreadsheet, expenses can be tabulated for each line item, and the total amount for each expense can be found. The BEC spreadsheet can also be used for more extensive accounts such as payables and receivables, purchases and investments, and tax.