Which of the Following Statements Best Describes Expenses

Which of the following statements best describes expenses?

A) They are recorded in the accounting period when they are "earned" and become "measurable."
B) They consist of amounts paid for consumable items and services rendered to the organization during the accounting period.
C) They are the expired costs or assets "used up" during the accounting period.
D) They consist of cash payments to employees during the period for services rendereD.