As studies of the accounting practices of domestic motor transport enterprises have shown, for most of them there is no distinction between the concepts of costs and expenses and determination of the cost separately for each service provided. Many of them directly include the costs incurred in the cost of sales and determine the financial result in monetary terms of the total volume of services provided. Accountants of the motor transport enterprises we study, guided by the NAS “Expenses,” write off most of the taxes or entertainment expenses (expenses) as administrative expenses. In our opinion, it would be more appropriate to take into account the tax for the use of roads and other fees that are paid for each vehicle separately annually, not as part of administrative expenses, but as part of the costs for each vehicle unit separately.