The debit portion of the entry allocates this expired COST to expense.

分录的借记方将已使用了的成本部分分配到费用账户。

youdao

The credit expired last year, as it often does, a victim of Congress’ unwillingness to account for its long-term cost.

该项抵免于去年到期，原因很简单，国会不愿意为其长期成本埋单。

youdao

The credit expired last year, as it often does, a victim of Congress 'unwillingness to account for its long-term cost.

就像往常一样，去年到期的税收减免，成为了国会不愿意为其长期成本负责的牺牲品。

youdao