"Rent and rates" typically fall under the category of expenses rather than expenditure.
Expenses refer to the costs incurred in the operation of a business or in maintaining a household. Rent and rates are regular payments made to utilize space or property for business purposes, such as renting office space or paying property taxes. These payments are considered ongoing operational costs or expenses.
Expenditure, on the other hand, refers to the act of spending money or the total amount of money spent on goods or services. While rent and rates contribute to expenditure, they are specifically categorized as expenses within the overall expenditure of a business or household budget.