Out-of-pocket expenses are direct outlays of cash which may or may not be later reimbursed In operating a vehicle, gasoline, parking fees , and tolls are considered out-of-pocket expenses for the trip. Insurance, oil changes, and interest are not, because the outlay of cash covers expenses accrued over a longer period of time. The services rendered and other in-kind expenses are not considered out-of-pocket expenses, nor are depreciation of capital goods or depletion.