including (a cost) in a total calculation; appropriating (a sum of money); recording; allocating; booking
旅費を費用として計上する。
Record travel expenses as a cost.
当社は過去最高の利益を計上した。
Our company posted a record profit.
資産の減損損失を計上せざるを得なかった。
We had no choice but to record an impairment loss on the asset.