A more thorough explanation:

Deductible business expense refers to the expenses that a business can deduct from its taxable income. The Internal Revenue Service (IRS) allows businesses to deduct expenses that are considered "ordinary and necessary" for producing income. This means that any expense that is essential for the operation of the business and is commonly incurred in the industry can be deducted.

For example, a restaurant can deduct the cost of food, rent, utilities, and employee salaries as deductible business expenses. However, expenses that are not directly related to the business's operations, such as political donations, cannot be deducted.

It is important to note that some expenses may have limitations or specific rules for deduction. For instance, expenses related to commuting to work cannot be deducted, and major equipment must be capitalized and depreciated over time.

In summary, deductible business expenses are the expenses that a business can deduct from its taxable income, as long as they are considered "ordinary and necessary" for producing income and are directly related to the business's operations.