13 CFR § 134.609 - What is the difference between a fee and an expense?

---
identifier: "/us/cfr/t13/s134.609"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "13 CFR § 134.609 - What is the difference between a fee and an expense?"
title_number: 13
title_name: "Business Credit and Assistance"
section_number: "134.609"
section_name: "What is the difference between a fee and an expense?"
chapter_name: "SMALL BUSINESS ADMINISTRATION"
part_number: "134"
part_name: "RULES OF PROCEDURE GOVERNING CASES BEFORE THE OFFICE OF HEARINGS AND APPEALS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 504; 15 U.S.C. 632, 634(b)(6), 634(i), 637(a), 648(l), 656(i), 657t and 687(c); E.O. 12549, 51 FR 6370, 3 CFR, 1986 Comp., p. 189."
regulatory_source: "61 FR 2683, Jan. 29, 1996, unless otherwise noted."
cfr_part: "134"
---


# 134.609 What is the difference between a fee and an expense?

A fee is a charge to you for the professional services of attorneys, agents, or expert witnesses rendered in connection with your case. An expense is the cost to you of any study, analysis, engineering report, test, project, or similar matter prepared in connection with your case.