👉 The term "outlays" refers to the amount of money or resources that a company is expected to spend on its operations, including fixed costs and variable expenses. It's often used in financial accounting to track how much each line item contributes to the overall cost of goods sold and other business activities. Outlays can be classified into three main categories: fixed outlays (such as rent, salaries, and utilities), variable outlays (like equipment or inventory), and operating expenses (such as salaries,
outlays