masrafl

Masraf is a term used in Turkish and other Turkic languages to denote expenditure, outlay, or disbursement. It refers to costs incurred by a person, organization, or government in the course of activities. The common plural form in Turkish is masraflar, and the singular form masraf is used to describe a single cost or a category of costs. In everyday language, masraflar can include items such as travel expenses, utilities, office supplies, and other outlays.

Etymology and usage: Masraf derives from Arabic, where related forms convey spending or disbursement. The Turkish adoption retains this sense of money spent or charged against a budget. In practical contexts, masraflar are tracked for budgeting, financial reporting, and accountability. They can be recorded at the level of individual projects or departments and are often contrasted with revenues (gelir) and production costs (maliyet) in accounting and finance.

Categories and examples: Typical masraflar include travel masrafı, administration masrafı, and operating masrafları. They may be fixed or variable, direct or indirect, depending on how closely they relate to a specific activity or period. In corporate settings, masraflar are commonly summarized as expenses imputed against income, and organizations monitor them to manage profitability and cash flow.

See also: Gider, Maliyet, Harcamalar, Bütçe. In Turkish-language accounting and budgeting, masraf is a general term for outlays, while more specific terms may distinguish between types of costs and expenses.