expense account

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun An account of expenses for repayment to an employee.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun A bank account which employees may make withdrawals from for work-related purposes.
• noun An arrangement whereby an employee is reimbursed for work-related expenses.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun an account to which salespersons or executives can charge travel and entertainment expenses