text: in accounting,is business rate considered to be an expense? in accounting,is business rate considered to be an expense? your question is very fuzzy! however, in accounting "rate" is frequently used to mean "interest", and as such could be an expense.   hotels, on the other hand, charge a "business rate" to some customers who enjoy a little discount off the normal fare. it would still be an expense to the customer, but a revenue to the hotel!