Description: Training expenses are costs associated with the training and development of employees. These expenses can include a variety of elements, such as course fees, study materials, instructor fees, and travel and accommodation costs if training takes place off-site. Training is essential for the professional growth of employees and for maintaining the competitiveness of the organization in a constantly changing work environment. Investing in training not only improves employees’ skills and knowledge but can also increase job satisfaction and reduce employee turnover. Additionally, training expenses can be considered a strategic investment, as they contribute to improving organizational performance and adapting to new technologies and processes. In a world where innovation and constant updating are essential, training expenses become a key component for the long-term success of any organization.