{ "model": { "rank": 12153, "code": "thing-q13516686", "model_id": "vr.tr.expense", "name": "expense", "purpose": "Let an agent explain expense as an accounting and public finance concept, relay classification, recognition and reporting from accounting standards and public finance sources, describe government spending and its forms with attribution, and distinguish expenses from costs, capital expenditure, losses and cash payments, without giving personal financial or legal advice.", "family": "Thing Registry", "category": "Cross-cutting context", "status": "research-draft", "kind": "thing", "plane": "XCT", "domain": "XCT.STA", "industry": "", "version": "", "url": "/models/thing/q13516686/", "tier": 2, "score": 40, "payload": { "layer": "wikidata", "aliases": [ "government spending", "state aid", "pork barrel", "government spending in the United Kingdom", "tax expenditure", "legal expense", "election expense", "pharmaceutical expense", "Medical and Dental Expense", "cost to company", "expenditures", "discretionary spending", "mandatory spending" ], "aliasCount": 13, "merged": 13, "knownIn": 40, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": "vr.tr.expense-possession", "source": { "dataset": "wikidata", "item": "Q13516686", "url": "https://www.wikidata.org/wiki/Q13516686", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-13T05:57:32Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 3, "engine": "claude" }, "metaModel": { "id": "THING-Q13516686", "registryId": "vr.tr.expense", "name": "expense", "version": "0.2.0-wave.3", "entryKind": "thing", "family": "Thing Registry", "domain": [ "XCT.STA" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q13516686/", "model": { "registry_id": "vr.tr.expense", "name": "expense", "purpose": "Let an agent explain expense as an accounting and public finance concept, relay classification, recognition and reporting from accounting standards and public finance sources, describe government spending and its forms with attribution, and distinguish expenses from costs, capital expenditure, losses and cash payments, without giving personal financial or legal advice.", "definition": "The outflow of money or the incurring of a liability to obtain goods, services or benefits, recorded in accounting as a cost charged against income in a period, and at the level of the state as government spending on services, transfers, investment and state aid, including forms such as tax expenditures, which are revenue forgone through reliefs, and contested allocations such as pork barrel spending, together with specific categories such as legal expenses; expenses are distinguished from capital expenditure, losses and payments in accounting and from revenue in public finance.", "what_it_is_for": "Not applicable; a financial concept.", "affordances": [ "explain the concept", "relay accounting treatment", "describe government spending", "distinguish related terms" ], "distinguishing_features": [ "Charged against income", "Accrual or cash basis", "Private and public senses", "Classified by function" ], "appearance": "Not a visible object; entries in accounts and budgets.", "visual_identification": [ "Outflow charged against income", "Operating expenses, legal expenses, government spending, state aid, tax expenditures, pork barrel allocations", "Capital expenditure creates assets; losses are unplanned; cash payments may not be expenses in accrual accounting" ], "physical_properties": [ { "quantity": "government spending share of GDP", "typical_range": "about 25-60", "unit": "percent", "note": "varies by country" }, { "quantity": "accrual recognition principle", "typical_range": "matching", "unit": "note", "note": "expenses matched to revenues" } ], "families_and_kinds": [ "operating expenses of businesses", "household expenses", "legal expenses and other specific categories", "government spending on services, transfers and investment", "state aid and subsidies", "tax expenditures", "pork barrel and earmarked spending as contested allocations" ], "related_models": [ { "relation": "is a kind of", "target": "cost", "why": "in registry terms" }, { "relation": "is recognised under", "target": "accrual accounting", "why": "by matching" }, { "relation": "is contrasted with", "target": "capital expenditure", "why": "which creates assets" }, { "relation": "extends to", "target": "government spending", "why": "in public finance" } ], "identifiers": [], "standards_and_regulation": [ "IFRS and national GAAP on expense recognition", "Government accounting standards such as IPSAS", "EU state aid rules and WTO subsidy rules", "Budget and appropriation laws" ], "failure_modes_and_hazards": [ "Confusing expense with cost, payment or capital expenditure", "Agents giving personal financial or legal advice", "Partisan framing of government spending debates" ], "in_scope": [], "out_of_scope": [], "characteristics": [] }, "sources": [], "structure": { "bundles": [ { "id": "understand", "name": "Understand", "description": "What an expense is.", "rationale": "Definition.", "layers": [ { "id": "definition", "name": "Definition", "description": "Definition.", "findings": [ { "id": "definition-finding", "name": "Definition", "description": "Definition.", "questions": [ { "text": "What is an expense, and how does it differ from cost, capital expenditure, loss and payment?", "kind": "definition" }, { "text": "Is the question about accounting, public finance or a personal matter?", "kind": "boundary" } ] } ] }, { "id": "kinds", "name": "Kinds", "description": "Kinds.", "findings": [ { "id": "kinds-finding", "name": "Kinds", "description": "Kinds.", "questions": [ { "text": "What are operating, legal and other expenses, and what are government spending, state aid, tax expenditures and pork barrel spending?", "kind": "definition" }, { "text": "Which entry fits the specific kind?", "kind": "action" } ] } ] } ] }, { "id": "account", "name": "Account", "description": "Accounting.", "rationale": "Regulation.", "layers": [ { "id": "recognition", "name": "Recognition", "description": "Recognition and reporting.", "findings": [ { "id": "recognition-finding", "name": "Recognition", "description": "Recognition.", "questions": [ { "text": "How are expenses recognised, matched and reported under IFRS and GAAP?", "kind": "provenance" }, { "text": "Which references are standard?", "kind": "provenance" } ] } ] }, { "id": "analysis", "name": "Analysis", "description": "Analysis.", "findings": [ { "id": "analysis-finding", "name": "Analysis", "description": "Analysis.", "questions": [ { "text": "How are expenses classified and analysed in financial statements and budgets?", "kind": "provenance" }, { "text": "Which sources are cited?", "kind": "provenance" } ] } ] } ] }, { "id": "public", "name": "Public", "description": "Government spending.", "rationale": "Attribution.", "layers": [ { "id": "spending", "name": "Spending", "description": "Spending.", "findings": [ { "id": "spending-finding", "name": "Spending", "description": "Spending.", "questions": [ { "text": "How is government spending structured and measured, including in the United Kingdom, as public finance sources describe?", "kind": "provenance" }, { "text": "Which entry fits government spending?", "kind": "action" } ] } ] }, { "id": "debates", "name": "Debates", "description": "Debates.", "findings": [ { "id": "debates-finding", "name": "Debates", "description": "Debates.", "questions": [ { "text": "What debates surround state aid, tax expenditures and pork barrel spending, with positions attributed?", "kind": "provenance" }, { "text": "Is the presentation neutral?", "kind": "boundary" } ] } ] } ] }, { "id": "context", "name": "Context", "description": "Personal and history.", "rationale": "Context.", "layers": [ { "id": "personal", "name": "Personal", "description": "Household expenses.", "findings": [ { "id": "personal-finding", "name": "Personal", "description": "Personal.", "questions": [ { "text": "How are household expenses categorised and budgeted, in general terms?", "kind": "provenance" }, { "text": "Is the user asking for personal financial advice, which the model does not give?", "kind": "boundary" } ] } ] }, { "id": "history", "name": "History", "description": "History.", "findings": [ { "id": "history-finding", "name": "History", "description": "History.", "questions": [ { "text": "How did expense accounting and public expenditure develop historically?", "kind": "provenance" }, { "text": "Which entry fits the history of accounting?", "kind": "action" } ] } ] } ] } ] }, "openQuestions": [ "Should government spending and tax expenditure be separate primary entries?", "How should accounting and public finance sources be linked?", "The registry entry has merged aliases naming public finance concepts and a country-specific topic; should they be split off?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "abstract concept", "method": "Written from the archetype playbook - what this kind of thing needs beyond identity and provenance - and from the structure that recurred across 6,333 models already researched by two engines. Applied to this entry by rule. No source was read for this thing and no claim here is researched. This entry carries no facets of its own, so they were inferred from its domain - a guess about a whole domain applied to one thing.", "facetsInferred": true, "nextPass": "A researcher replaces this draft with a sourced specification. Treat every sentence below as a proposal to argue with.", "purpose": "Give an agent a durable, checkable way to recognise a expense, record what state it is in, and decide what may be done with it.", "whatItIs": "Let an agent explain expense as an accounting and public finance concept, relay classification, recognition and reporting from accounting standards and public finance sources, describe government spending and its forms with attribution, and distinguish expenses from costs, capital expenditure, losses and cash payments, without giving personal financial or legal advice.", "characteristics": { "substance": "abstract", "origin": "conceptual", "agency": "inert" }, "whatYouCanDoWithIt": [ "observed and measured" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: government spending, state aid, pork barrel, government spending in the United Kingdom, tax expenditure, legal expense, election expense, pharmaceutical expense, Medical and Dental Expense, cost to company, expenditures, discretionary spending.", "13 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 40 Wikipedia languages, which is a measure of how widely the thing is known, not of how important it is." ], "openQuestionsForResearch": [ "Which of the bundles below does a real task actually need, and which are ceremony?", "What does this thing have that the facets do not capture at all?", "Which neighbouring kind is most often confused with a expense, and on what evidence are they told apart?" ], "whatItIsMadeOf": "an abstraction with no physical instance", "physicalCharacter": [ "Does nothing on its own; everything it does, something else did to it.", "These come from the domain this entry sits in rather than from the entry itself, so treat them as a first guess about the whole domain applied to one thing." ], "whatCanBeDoneWithIt": [ "observe it, measure it, record its state" ], "howItIsRecognised": [ "Nothing to see. What is recognised is an instance of it, and which instances count is exactly what is argued about." ], "relatedModels": [ { "relation": "covers", "note": "Finer kinds folded into this entry because telling them apart needs a task that asks for it. Each is a model waiting to be split out when one does.", "targets": [ "government spending", "state aid", "pork barrel", "government spending in the United Kingdom", "tax expenditure", "legal expense", "election expense", "pharmaceutical expense", "Medical and Dental Expense", "cost to company", "expenditures", "discretionary spending" ] } ], "standing": "Described in 40 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 13 finer distinctions are held inside this entry as names rather than as separate models.", "structure": { "bundles": [ { "id": "identity-and-classification", "name": "Identity, naming and classification", "description": "How an agent tells one expense from another, and a expense from things that resemble it.", "rationale": "Recognition comes before every other claim. Without stable identity nothing else in the model can be trusted to be about the same thing twice.", "layers": [ { "id": "naming-and-identifiers", "name": "Names and identifiers", "description": "The names this thing goes by and the identifiers that survive translation and time.", "findings": [ { "id": "preferred-name-and-aliases", "name": "Preferred name, aliases and local names", "description": "Which name to use, which names mean the same thing, and which merely sound similar.", "questions": [ { "id": "preferred-name-and-aliases-q01", "text": "What identifies and describes the name of a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "preferred-name-and-aliases-q02", "text": "Who or what asserted this about the name of a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "preferred-name-and-aliases-q03", "text": "What may an agent decide or do once the name of a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "stable-identifiers", "name": "Stable identifiers and external keys", "description": "Identifiers that keep pointing at this kind of thing across systems and languages.", "questions": [ { "id": "stable-identifiers-q01", "text": "What identifies and describes an identifier for a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stable-identifiers-q02", "text": "Who or what asserted this about an identifier for a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stable-identifiers-q03", "text": "What may an agent decide or do once an identifier for a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "classification-and-granularity", "name": "Classification and granularity", "description": "Where a expense sits among kinds, and how finely a task needs to cut it.", "findings": [ { "id": "kind-and-parents", "name": "Kind, parents and neighbouring kinds", "description": "The classes this thing belongs to and the ones it is next to.", "questions": [ { "id": "kind-and-parents-q01", "text": "What identifies and describes the kind of a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "kind-and-parents-q02", "text": "Who or what asserted this about the kind of a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "kind-and-parents-q03", "text": "What may an agent decide or do once the kind of a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] }, { "id": "distinguishing-features", "name": "Distinguishing features", "description": "What separates a expense from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "distinguishing-features-q02", "text": "Who or what asserted this about what distinguishes a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "distinguishing-features-q03", "text": "What may an agent decide or do once what distinguishes a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "state-and-lifecycle", "name": "State and lifecycle", "description": "The states a expense passes through and the events that move it between them.", "rationale": "Most decisions about a thing depend on what state it is in now, which is a claim with a time on it, not a property.", "layers": [ { "id": "lifecycle-stages", "name": "Lifecycle stages", "description": "From coming into existence to ceasing to be one of these.", "findings": [ { "id": "stages-and-transitions", "name": "Stages and transitions", "description": "The stages worth naming and what moves a expense between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "stages-and-transitions-q02", "text": "Who or what asserted this about the lifecycle of a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "stages-and-transitions-q03", "text": "What may an agent decide or do once the lifecycle of a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "observations-and-status", "name": "Observations and current status", "description": "What is observed about a expense, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a expense is recorded so that it can be superseded rather than overwritten.", "questions": [ { "id": "observation-record-q01", "text": "What identifies and describes an observation of a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "observation-record-q02", "text": "Who or what asserted this about an observation of a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "observation-record-q03", "text": "What may an agent decide or do once an observation of a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "definitions-in-contest", "name": "Definitions and who holds them", "description": "What expense is taken to mean, and by whom.", "rationale": "When a field disagrees about a concept, the disagreement is the content. A model that picks one definition silently destroys the information.", "layers": [ { "id": "competing-definitions", "name": "Competing definitions", "description": "The main readings and the traditions behind them.", "findings": [ { "id": "definition-map", "name": "Definitions and their holders", "description": "Each definition with the school or body that holds it.", "questions": [ { "id": "definition-map-q01", "text": "Which definitions of expense are in use, and which tradition or body holds each?", "kind": "definition" }, { "id": "definition-map-q02", "text": "What turns on the difference between them in practice?", "kind": "boundary" } ] } ] }, { "id": "operationalisation", "name": "Operationalisation", "description": "How it is measured or applied when it has to be.", "findings": [ { "id": "operational-record", "name": "Measures and proxies", "description": "Instruments and indicators used to stand in for it.", "questions": [ { "id": "operational-record-q01", "text": "How is expense operationalised or measured in practice, and by what instrument?", "kind": "measurement" }, { "id": "operational-record-q02", "text": "What does that operationalisation leave out, and when does that matter?", "kind": "boundary" } ] } ] } ] }, { "id": "instances-and-use", "name": "Instances, use and consequence", "description": "What counts as an instance of expense and what follows from calling something that.", "rationale": "Applying a concept is an act with consequences, so a model must say what the label licenses and what it does not.", "layers": [ { "id": "instances", "name": "What counts as an instance", "description": "Clear cases, borderline cases and non-cases.", "findings": [ { "id": "instance-tests", "name": "Tests for an instance", "description": "What would settle whether something falls under it.", "questions": [ { "id": "instance-tests-q01", "text": "What would settle whether something is an instance of expense?", "kind": "boundary" }, { "id": "instance-tests-q02", "text": "Which borderline cases are argued about, and on what grounds?", "kind": "definition" } ] } ] }, { "id": "consequence", "name": "Consequence of application", "description": "Rights, duties or decisions that follow from the label.", "findings": [ { "id": "consequence-record", "name": "What the label licenses", "description": "What an agent may do once something is classified this way.", "questions": [ { "id": "consequence-record-q01", "text": "What follows practically once something is treated as expense?", "kind": "action" }, { "id": "consequence-record-q02", "text": "What must an agent not infer from the label alone?", "kind": "action" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a expense came from and when it held.", "rationale": "A claim without a source and a time cannot be superseded, only overwritten, and an agent that overwrites loses the ability to explain itself.", "layers": [ { "id": "source-and-authority", "name": "Source and authority", "description": "Who said it, on what evidence, and how strongly.", "findings": [ { "id": "claim-provenance", "name": "Claim provenance and confidence", "description": "The authority behind each claim about a expense and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "claim-provenance-q02", "text": "Who or what asserted this about a claim about a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "claim-provenance-q03", "text": "What may an agent decide or do once a claim about a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "time-and-versions", "name": "Time, versions and supersession", "description": "When a claim was true, when it was learnt, and what replaced it.", "findings": [ { "id": "validity-and-supersession", "name": "Validity period and supersession", "description": "How an old claim about a expense is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a expense, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "validity-and-supersession-q02", "text": "Who or what asserted this about the validity of a claim about a expense, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "validity-and-supersession-q03", "text": "What may an agent decide or do once the validity of a claim about a expense is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] } ] }, "statistics": { "bundles": 5, "layers": 10, "findings": 12, "questions": 32 } } } }