Expenses that are incidental, i.e., minor. In connection with a service or an item, this refers to gratuities and other minor fees (out-of-pocket expenses) paid out as part of the costs associated with business activities. An example is the costs of transportation, meals, and telephone calls that arise in association with a business trip. Other examples include bank fees relating to a collection account, consultancy fees pertaining to a project, etc.

Incidentals are also known as minor expenses, incidental expenses or incidents.