entertainment expenses; client entertainment costs
Business expense category for wining and dining clients or business partners. Common in corporate accounting and tax contexts.
This month's entertainment expenses exceeded the budget.
Submit receipts for entertainment expenses to the tax office.
接待費 narrowly covers costs of wining and dining clients, while 交際費 is the broader tax/accounting category that also includes gifts and other social spending.
Compound of 接待 (entertainment, reception) and 費 (expense, cost).